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 73 of 214

Company law

Your French SAS Pays You Dividends While You Live Abroad: 25% Withholding, Treaty Relief, EU Exemption and How to Reclaim

Your French SAS votes a dividend and France withholds 25% before it reaches you abroad. Treaty rates, the EU parent-subsidiary exemption and the refund procedure that recovers the excess.

Tax and estate

Your Cotswolds Holiday Cottage After the 2025 Furnished Holiday Let Abolition: What Your British FHL Loses, How France Taxes It as a Meuble, and How to Challenge the Double Bill

French-resident owner of a British holiday cottage after the April 2025 FHL abolition: new UK property-business rules, French micro-BIC or reel declaration, treaty credit and challenges.

Tax and estate

British Resident in France With a UK Buy-to-Let After Brexit: Where Each Rent Is Taxed, How Forms 2044, 2047 and the Treaty Credit Work, and How to Challenge Double Tax

WITHDRAWN AS QUASI-DUPLICATE 2026-09-29: overlaps published 2026-09-26 british-landlord-france-uk-rental-income-tax-credit-social-charges-challenge-brexit; kept as draft pending pivot.

Company law

SAS vs SARL vs Branch vs Subsidiary: Which Vehicle Should Your Foreign Company Choose to Do Business in France?

WITHDRAWN 2026-09-29: near-duplicate of four existing .fr vehicle-choice articles; depublished to draft.

Property

The Compromis de Vente Explained: A Foreign Buyer’s Complete Guide to France’s Preliminary Sale Agreement (2026)

Signing a compromis de vente binds you to buy once the conditions are met. This 2026 guide for foreign buyers explains deposits, the ten-day withdrawal, the loan condition done right, and th …

Company law

British Family SCI After Brexit: How to Buy, Run and Let Your French Home Through a Family Property Company, Pay the Right Tax and Challenge Refusals and Bills

How British families buy, run, let and pass on a French home through an SCI after Brexit: formation, yearly management, tax, furnished letting, succession and how to challenge refusals and r …

Company law

Your French SAS Shares Change Hands While You Live Abroad: Approval, Price, Tax, Registration and How to Challenge a Blocked Transfer

Foreign owner selling or buying shares in a French SAS from abroad: approval clauses, lock-ups, price experts, 0.1% duty, company and tax filings, and Paris remedies when the transfer is blo …

Property

Your British Spouse Died in France After Brexit: Probate or the Notaire First, Unblocking the Bank Accounts, the Survivor’s Share, and How to Challenge the Tax Bill

Your British spouse died in France: notaire or English probate first, frozen accounts, the survivor's quarter or usufruct, the six-month declaration and the treaty credit.

Contracts and business

You Just Received a French Tax Audit Notice While Living Abroad: Vérification de Comptabilité, Rectification Proposal and How to Challenge

Your French company faces a vérification de comptabilité while you live abroad. Notice, counsel deadline, on-site audit, rectification proposal, penalties and appeals, step by step.

Leases and renting

Renting Your First French Home After Brexit: the Lease, the Deposit, Repairs, and How to Challenge Eviction, Charges and an Unfair Congé

British tenant in France after Brexit: French lease rules, deposit deadlines and the 10% monthly penalty, repairs, conge challenges and eviction defences including the winter truce.

Contracts and business

Your French Employee Has Been Declared Unfit While You Live Abroad: Inaptitude, Reclassification, the One-Month Clock and What Dismissal Really Costs

Your French employee is declared unfit for work and you manage from abroad. This guide explains the occupational doctor's opinion, the duty to find another post, the one-month salary clock a …

Property

Security Deposit Kept After You Left Your French Rental: Deadlines, the 10% Monthly Penalty and the Inventory Battle (2026 Guide for Foreign Tenants and Landlords)

Foreign tenant or landlord in France: when the security deposit must come back, what deductions survive a judge, and how the 10 percent monthly penalty works after two 2026 rulings.

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