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 70 of 214

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 …

Company law

Raising Money into a French SAS from Abroad: the 150-Investor Test, the €100,000 Door, and How to Challenge a Void Round

A foreign founder raising into a French SAS cannot treat a private deck as outside French securities law. Article L. 227-2 closes the small public offer. The open doors are a restricted circ …

News
News

French Speeding Fine After Brexit: What a British Driver Must Pay, How to Contest It, and What Happens to a UK Licence

A British driver who receives a French speeding notice after Brexit has 45 days to pay or to file a formal exemption request. This note sets out the fixed-penalty sums, the 50 km/h offence …

Tax and estate

Taxed in Paris on Your London Salary After Brexit: the Article 24 Treaty Credit, the 183-Day Test and How to Win It Back

Living in Paris but paid from London? Learn where your salary is taxed, how Article 24 of the Franco-British treaty turns UK tax into French credit, why Paris refuses it, and how to win it b …

Contracts and business
Contracts and business

Your French Company Owes Corporate Tax While You Live Abroad: 25% IS Rate, Advance Payments, Filing and How to Challenge the Reassessment

Your French company pays 25% corporate tax in four advance instalments with the balance in May. This guide explains filing from abroad, CFE and CVAE, and how to answer a reassessment and cha …

Tax and estate

The French Notaire’s Succession Bill After Brexit: How the Regulated Fee Is Calculated, When UK Assets Inflate the Base, and How to Challenge the Invoice

A British heir has received the French notaire's succession invoice. Here is how the regulated fee is calculated, when UK assets inflate the base, and how to challenge a wrong bill.

News

Leaving France for the UK After Brexit: Exit Tax on Unrealised Share Gains, How Deferral Works, and How to Challenge the Bill

French exit tax can charge unrealised share gains when a British resident moves back to the UK. This note explains the six-year test, automatic deferral, the ninety-day request, and how to c …

Contracts and business

Your French Distributor or Supplier Must Go While You Live Abroad: Notice, Damages, Proof and a Clean Exit

Living abroad, you can end a French distribution or supply relationship, but only with written notice measured against years of history. This guide explains how Paris courts assess establish …

Company law

Your French SAS Fails While You Live Abroad: When You Pay Personally, When You Are Banned From Managing, and How to Challenge It

Foreign director of a French SAS facing a shortfall claim or a management ban: when you pay, when you are banned, and how to challenge from abroad.

Contracts and business

Your French Company Must Now Send Electronic Invoices and You Live Abroad: Issue, Receive, E-Report and Challenge Fines From Abroad

Since 1 September 2026 France requires electronic invoicing between VAT businesses, with small companies following in 2027. A practical English guide for directors living abroad: calendar, e …

Tax and estate

British in France, Letting Your London Flat After Brexit: Where the Rent Is Taxed, How France Assesses It, and How to Challenge Double Tax

You live in France and let a London flat: the UK taxes the rent first under Article 6, France taxes it again worldwide and grants a capped Article 24 credit. Forms, social levies, the Versai …

Contracts and business

Your French Company Needs a Paris Address While You Live Abroad: Domiciliation, Short-Term Derogatory Lease, 9-Year Commercial Lease, Rent and How to Challenge Eviction

Foreign founder living abroad? How to fix your French company's Paris registered office, obtain the Kbis, choose between a 3-year derogatory lease and a 9-year commercial lease, and challeng …

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