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 69 of 213

Company law

Open a Company in France From Abroad: SAS, SARL, Subsidiary or Branch (Succursale)?

Foreign founder guide: choose between SAS, SARL, subsidiary and branch in France, register on the guichet unique, get the Kbis, open the bank account, handle VAT and hire the first employee …

Contracts and business

French Tax Office Audits Your French Company While You Live Abroad: Verification de Comptabilite, Reassessment, Penalties and How to Challenge From Abroad

Your SAS received an avis de verification while you live in London, New York or Dubai. This guide explains the French tax audit step by step - on-site verification, proposed reassessment, 40 …

News

British Unmarried Partner in France After Brexit: PACS Registration, Residence Permit, Tax, Home and How to Challenge a Refusal

British and unmarried with a life in France after Brexit: how to register a PACS, turn it into a vie privee et familiale permit, file tax jointly, protect the home and the surviving partner …

Property

Your October 2026 French Second-Home Tax Bill: Surcharge, Deadlines and How to Challenge It as a Foreign Owner

Your 2026 French second-home tax bill is arriving now, often with a 5 to 60 percent municipal surcharge. This guide explains who is liable, how the surcharge and its three relief cases work …

Company law
Company law

Selling Your French Holiday Home as a UK Resident After Brexit: French Capital Gains Tax, Social Charges and How to Challenge the Bill

UK resident selling a French second home? France takes 19% plus 7.5% social charges at signing, Britain taxes the gain again with a foreign tax credit. Exemptions, notaire steps and remedies …

Contracts and business
Contracts and business

Your Foreign Parent Lent Money to Your French Company: Shareholder Current Accounts, Interest Caps and Getting Repaid From Abroad

Your foreign parent funded your French SAS or SARL by current account. French law caps the deductible interest, allows on-demand repayment and offers conversion into capital. Full method fro …

Banking, insurance and consumers

British Resident in France Faces a Tax Audit Over UK Income After Brexit: Answering the Proposition de Rectification, Saving the Treaty Credit, and Challenging the Bill

A French tax audit letter about British income starts a thirty-day clock. This guide explains the residence test, the reasoned reply, the France-United Kingdom treaty credit confirmed by the …

Contracts and business
Contracts and business

You Live Abroad and Run Your French Company Yourself: Non-Resident President, Pay, Social Security and Challenging URSSAF From Abroad

Non-resident founder of a French SAS or SARL: appointment and Kbis registration from abroad, assimilated-employee versus independent-worker regime, payroll, and how to challenge a URSSAF rea …

Company law

Your French SAS Pays Dividends to Its Foreign Parent and You Live Abroad: Withholding Tax, EU Exemption and How to Claim a Refund From Abroad

Your French subsidiary earned profits and you live abroad: how to vote the dividend, which French withholding applies, when the EU exemption removes it and how to reclaim overpaid tax with F …

Property

Buying a Tenanted Flat in France as a Foreign Buyer: Sitting Tenants, Notice to Vacate and the Tenant’s Right to Buy

A foreign buyer who acquires an occupied flat in France inherits the lease, the tenant and strict notice rules. This guide explains the sitting-tenant timetable, the notice to vacate that do …

Tax and estate

Selling Your French Subsidiary From Abroad: Share Transfer Clauses, Price, Taxes and Getting Paid

Sell your French SAS or SARL from abroad: transfer clauses, price, registration duties, warranties and getting paid.

Tax and estate
Tax and estate

British Family SCI in France After Brexit: Should You Put Your French Home in a Property Company, How It Is Taxed, and How to Leave It, Pass It On and Challenge the Bill

British family SCI explained: when a French property company helps, how it is created and run, how rents, sales and wealth tax work, how shares pass on death or divorce, and how to leave or …

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