The firm’s journal

French law in practice

Practical guides to French property and business law for readers dealing with French notaries, landlords, companies or courts from abroad, and analysis of current legal news.

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

Latest articles

Page 47 of 211

Tax and estate

British Family SCI for a French Home After Brexit: Should You Use One, How It Is Taxed, and What Happens on Death or Dispute

Should a British family hold its French home through an SCI? Setup, running, tax on both sides, gifts of shares, and the routes for challenging a valuation or a tax bill.

Contracts and business

Your Paris Landlord Refuses to Renew Your Company Lease and You Live Abroad: 3/6/9 Renewal Rights, Eviction Indemnity and How to Challenge From Abroad

Your French landlord refuses to renew your shop or office lease while you live abroad. This guide explains the 3/6/9 renewal right, the six-month and two-year deadlines, how the eviction ind …

Tax and estate

Back in Britain but Still Letting Your French Flat After Brexit: How France Taxes the Rent, What the UK Gives Back, and How to Challenge Double Tax

Back in Britain but letting your French flat? How France taxes non-resident rent at 20/30% plus 7.5% levy, how the UK credit works, and how to challenge double tax.

Company law

You Live Abroad and Want to Sell Your SAS Shares: Approval, Price, Tax and Registration From Abroad

Selling SAS shares from abroad: approval clauses, void sales, expert price fixing, 0.1 percent registration and non-resident capital gains, with remedies.

News

British Healthcare in France After Brexit: S1 or PUMA, the Carte Vitale, and How to Challenge a CPAM Refusal

S1 or PUMA? A British resident's guide to registering with CPAM, getting the carte Vitale, and challenging a refusal or double bill after Brexit.

Contracts and business

Your French Client Does Not Pay and You Live Abroad: Late Penalties, Formal Notice and Fast Court Recovery

Your French client ignores your invoices while you run the company from abroad? French law adds automatic late interest at the ECB rate plus 10 points and a 40-euro fee per invoice, and the …

News

Moved to France From Britain Mid-Year After Brexit: Tax Residence, the Treaty Tie-Break, and Your First French Return

Moved from Britain mid-year? Learn when France taxes your worldwide income, how the treaty tie-break works, and how to file and challenge your first return.

Contracts and business

Your French Company Owes Corporate Income Tax and You Live Abroad: Rate, Instalments, Branch Tax and How to Challenge the Bill

How French corporate income tax works for a company run from abroad: 25 percent rate, quarterly instalments, branch tax, penalties and how to challenge a reassessment.

Tax and estate

Your UK State Pension in France After Brexit: Where It Is Taxed, How to Declare It and How to Challenge a Double Bill

British retiree in France? Your UK State Pension is usually taxed only in France under the 2008 treaty. Declaration, 10 per cent relief, S1 social charges, Crown pensions and how to challeng …

Company law

Your French Bank Says No While You Live Abroad: Company Account, Capital Deposit, Refusal, Closure and How to Challenge From Abroad

Your French company account is refused, frozen or closed while you live abroad? Capital deposit, Banque de France designation and step-by-step remedies.

Contracts and business
Contracts and business

Your French Company and VAT While You Live Abroad: Getting Registered, Applying Reverse Charge, Reclaiming Refunds and Challenging a Refusal

French VAT number delayed, reverse charge on foreign suppliers, refund refused? How foreign founders register, deduct, reclaim and challenge VAT from abroad.

Company law
Company law

British Early Retiree in France After Brexit: the CSM Health Levy on Capital Income, How to Declare It, and How to Challenge the Bill

Retired early to France on rental income and dividends? How the yearly CSM health levy is calculated, declared, and challenged after Brexit.

Maître Reda Kohen

Maître Reda Kohen

Partner, member of the Paris Bar, 11 rue Margueritte, 75017 Paris. Author of the analyses published in this journal. About