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.

Latest articles

Page 50 of 211

Contracts and business

Tax Audit on Your French Company While You Live Abroad: On-Site Verification or Remote File Review, 30-Day Reply Rights, Penalties and How to Challenge the Reassessment

Your French company received an audit notice while you live abroad. On-site verification or remote file review, 30-day reply, penalties, formal claim deadlines and court challenge, with veri …

Banking, insurance and consumers

You Live in France and Sell Your UK Home After Brexit: French Capital Gains Tax, the 60-Day British Return, the Treaty Credit and How to Challenge the Bill

French resident selling a UK house? French worldwide tax, Britain's 60-day CGT return, the treaty credit and how to challenge a wrong bill, step by step.

Contracts and business

You Run a Foreign Group With a French Subsidiary: Pooling Cash in France, Treasury Agreements, Interest and the Traps

Cash pooling a French subsidiary from abroad: treasury agreement under L.511-7, interest caps, tax audit file, repayment and insolvency lessons from the 2025 rulings.

Contracts and business

You Live Abroad and Your French Company Made a Profit: How to Take Dividends Out of France, What France Withholds, and How to Reclaim or Challenge It

Your French SAS or SARL made a profit and you live abroad. Dividend procedure, French withholding rates, treaty relief, the EU parent-subsidiary exemption, and how to challenge from abroad.

Company law

British Parents With a French Home in an SCI After Brexit: How to Gift Shares to Your Children, Split Them on Divorce, and Challenge the Tax Bill

British parents holding a French home in a SCI after Brexit: gifting shares to children, splitting them on divorce, and challenging the tax bill.

Tax and estate

Selling French Property as a Non-Resident: the Representant Fiscal, the 150,000 EUR Threshold, and the Penalties for Getting It Wrong

Non-resident sellers of French property must appoint an accredited representant fiscal above 150,000 EUR: who qualifies, what it costs, why registration fails without it, and what the courts …

Tax and estate

Your French House Just Pushed You Over 1.3 Million Euros: How British Owners Face France’s IFI Wealth Tax After Brexit, Work Out the Bill and Challenge It

British owner of a French home near 1.3m euros? Who pays IFI after Brexit, how the bill is worked out, what cuts it down, and how to challenge an inflated valuation.

Company law

You Live Abroad and Run Your French Company: How to Pay Yourself as President or Gerant, Which Social Security Applies, and How to Challenge a URSSAF Reassessment

Foreign founder running a French SAS or SARL from abroad? Learn whether you are assimile salarie or TNS, what contributions you owe with or without pay, how dividends are treated, and how to …

News
News

Married to a French Citizen After Brexit: How a British Spouse Secures the Vie Privee et Familiale Card, Works at Once, and Challenges a Refusal or OQTF

British spouse of a French citizen after Brexit: long-stay visa or six-month in-France route, transcription, proof of shared life, immediate work right, ten-year card, nationality, and how t …

Contracts and business

Your French Customer Has Not Paid Your Invoice and You Live Abroad: Demand Letter, Injonction de Payer and Seizure From Abroad

Your French customer ignores your invoice and you live abroad. This guide explains compliant invoicing with automatic ECB-plus-ten penalties, the formal demand, the injonction de payer befor …

Contracts and business

Your Foreign Company Wants a French Branch Instead of a Subsidiary: Registering a Succursale, Passing the Tax Test and Closing It From Abroad

A foreign company can work in France through a branch (succursale) without incorporating a subsidiary. This guide covers registration on the Guichet unique, the liaison-office tax trap, year …

News
News

British Freelancer in France After Brexit: Entrepreneur Visa, Micro-Entrepreneur Tax and How to Challenge a Refusal

British and self-employed in France after Brexit: which entrepreneur visa and residence card to apply for, how to prove viable income, how micro-entrepreneur tax and social charges work, and …

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