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 7 of 205

Contracts and business

Your French Company Moves to a New Address While You Live Abroad: Transferring the Registered Office, Getting a New Kbis and Keeping the Bank on Side

Moving your French SARL or SAS to a new address from abroad: who decides the transfer, how to publish and file within one month on the one-stop shop, update the Kbis and beneficial owners, a …

Contracts and business

Your French Company Is Closed and You Live Abroad: Who Can Still Sue the Liquidator, the Directors or the Shareholders

French company struck off while you live abroad: liquidator liability, director faults and shareholder restitution, with the 3-year and 5-year time limits.

Banking, insurance and consumers

British Newcomer, First French Tax Return After Brexit: the 2042, the 2047, the 3916 and the Treaty Credit

Moved from Britain to France? When French tax residence starts, what goes on the first 2042 with the 2047 and 3916 annexes, and how the Franco-British treaty credit stops double tax.

Insolvency

Closing Your French SAS From Abroad: Dissolution, Liquidation and Striking Off Without Returning to France

How to close a French SAS while living abroad: dissolution vote, Guichet unique filings, paying creditors and employees, tax steps and striking-off.

Banking, insurance and consumers

British Pensioner in France After Brexit: Losing Pension Credit, Claiming ASPA, and Shielding Your French Home from Estate Recovery

Pension Credit stops when you move to France. ASPA can replace it, but the fund recovers from your estate. Amounts, traps and appeals for 2026.

Company law

Selling Your Shares in a French SAS While Living Abroad: Approval, Price, Tax and Filings

Foreign founder selling SAS shares from abroad: bylaws approval, transfer order, 0.1% duty, capital-gains tax, treaties and filings.

Tax and estate
Tax and estate

British Owner, French Home Above EUR 1.3 Million After Brexit: Paying IFI Wealth Tax, Valuing the Property and Challenging the Bill

British owner caught by French IFI wealth tax above EUR 1.3m? Threshold, valuation, 30 percent home relief, debts, penalties and how to challenge.

Company law
Company law

Your French SAS Cannot Repay Your Shareholder Loan and You Live Abroad: Demand Payment, Convert It Into Shares, or Write It Off Without a Tax Shock

A foreign founder's advance sits frozen in a French SAS. Demand repayment with interest, convert the loan into shares, or waive it: procedure and tax for each exit.

News

British Student in France After Brexit: the Etudes en France Visa, the Residence Permit, Working While You Study and Challenging a Refusal

British student heading to France after Brexit? Student visa, residence permit, 964-hour work rule, healthcare, housing, and how to challenge a refusal or removal order.

Contracts and business

Branch vs Subsidiary in France: What a Foreign Parent Must Register, Risk and Pay Before Choosing

Succursale or filiale? Registration files, parent liability, 25% corporate tax, VAT and payroll: how a foreign company chooses between a French branch and a subsidiary, with the statutes and …

Contracts and business

Your French Company Just Received Its First CFE Tax Bill While You Live Abroad: Pay by 15 December, Claim the Creation Exoneration and Contest From Abroad

First CFE bill for your French company while you live abroad: who pays, how the rental-value base and halved first-year base work, paying by 15 December from abroad, and claiming or contesti …

News

British Citizen Becoming French After Brexit: Naturalisation, Marriage Declaration, Dual Nationality and Challenging a Refusal

Naturalisation by decree after five years or declaration through marriage to a French spouse: residence, language and shared-life tests, dual nationality for Brits, and how to challenge a re …

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