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.

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Page 60 of 212

Tax and estate

Letting Your French Property as a British Owner After Brexit: How Rental Income Is Taxed, What You Must Declare, and How to Challenge the Bill

British owner letting a French property after Brexit: unfurnished vs furnished tax, micro regimes, social charges, Paris rules, and how to challenge a reassessment.

Planning and construction

France’s Certificat d’Urbanisme: The Planning Certificate Every Foreign Buyer Should Read Before Signing

Before signing a compromis for a French house or plot, foreign buyers should obtain the certificat d'urbanisme. This guide explains the two certificates, the eighteen-month freeze on plannin …

Tax and estate

British Family, French House in an SCI After Brexit: Should You Hold Through a Societe Civile Immobiliere, How Shares Pass on Death or Divorce, and How to Challenge a Blockage or a Tax Bill

Should your British family hold its French house through an SCI? Formation, running the gerance, income tax and IFI on the shares, death divorce and deadlock, the 5 percent duty on share sal …

Contracts and business

You Hire Your First Employee on a Fixed-Term Contract While Living Abroad: Lawful Cases, Written Terms and Trial Rules That Decide Reclassification

First hire on a fixed-term contract in France from abroad: lawful CDD cases, mandatory written mentions, signature rules and trial limits that decide reclassification.

News

Refused a French Bank Account After Brexit? How the Droit au Compte Forces a Bank to Open One and How to Challenge a Refusal or Closure

A French bank refused to open your account after Brexit. This guide explains the statutory droit au compte, the Banque de France designation, the free basic services, and how to challenge a …

Contracts and business

Your French Client Will Not Pay and You Live Abroad: Late Penalties, Fast Payment Orders and Seizure From Abroad

Your French client ignores your invoice while you run the company from abroad. French law pays you late interest at the ECB rate plus 10 points with a 40 euro fee per invoice, then offers a …

News

Your ISA Is Not Tax-Free in France After Brexit: How a British Resident Declares It, Pays French Tax, and Challenges the Bill

You kept your ISA open after moving to France and assumed the British tax shelter travelled with you. It does not: France taxes the interest, dividends and gains every year. Here is how to d …

Contracts and business

Your Foreign Company Faces French VAT While You Live Abroad: Registration, Thresholds, Returns and How to Challenge a Reassessment

Foreign founder, French VAT number starting with FR, fiscal representative, franchise thresholds, CA3 returns, import self-assessment and how to challenge a reassessment from abroad.

Contracts and business

Your French Company Owes Corporate Tax While You Live Abroad: 25% Rate, Quarterly Instalments, Loss Relief and How to Challenge a Reassessment

IS at 25%, quarterly instalments, CFE, filing from abroad and how to challenge a French tax reassessment: the corporate tax guide for foreign owners.

Tax and estate
Tax and estate

Your UK Dividends and Savings Interest in France After Brexit: What France Taxes, What the Treaty Spares, and How to Challenge the Bill

British resident in France with UK shares or savings? France taxes your UK dividends and interest worldwide. Treaty caps, flat rate or scale, account reporting and how to challenge the bill.

News

British Resident in France Hit by a Tax Audit After Brexit: Answering the Proposition de Rectification, Cutting Penalties, and Challenging the Bill

A brown envelope from the French tax office need not end in overpayment. This guide explains the desk check and the ESFP lifestyle audit, the reasoned proposal you must answer within thirty …

Company law

Foreign Founder in France: SAS vs SARL — How to Choose, Register, Fund and Run Your Company While You Live Abroad

SAS or SARL for a foreign founder? Compare governance, transfers, exclusion and manager removal, then register via the Guichet unique, deposit capital, get your Kbis and run French tax and p …

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