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 83 of 220

Contracts and business

Your French Company Rents an Office or a Shop While You Live Abroad: 3-6-9 Lease, Rent Hikes, Renewal and Eviction

A foreign-owned company rents an office or a shop in France: nine-year lease and three-year break, deposit and parent guarantee, three-year rent revision, renewal and eviction indemnity, and …

News

Your French Second Home After Brexit: Counting Your 90 Days in 180, Overstay Traps, and How to Challenge a Refusal of Entry or a Removal Order

British second-home owner in France? How the 90/180-day rule counts your stays, what an overstay really costs, and how to challenge a refusal of entry, a visa refusal or an OQTF removal orde …

Contracts and business

Your First French Employee Is on Sick Leave and You Live Abroad: Pay, Proof, Medical Checks and the Return to Work

First French hire on sick leave while you run the company from abroad: state daily allowances, employer top-up, 48-hour rule, counter-visits, fixed-term replacement and the mandatory return …

Tax and estate

France’s IFI Wealth Tax and Split Ownership: What Foreign Families Pay When a French Home Is Held in Usufruit and Nue-Propriete

Usufructuary taxed on full value under article 968, three exceptions, SCI shares, deductible debts and the 2025 debt-split ruling: an English guide for non-resident owners of French property …

Company law
Company law

SAS or SARL in France as a Foreign Founder Living Abroad: Choose, Register, Pay Yourself and Avoid the Costly Switch

SAS or SARL for a founder living abroad? Compare capital, registration via the guichet unique, director status, social charges and tax before you file.

News

Renting Out Your French Second Home After Brexit: Registration, Change-of-Use Permission, French Tax, and How to Challenge Fines and Back-Tax Bills

British owner letting a French second home on Airbnb after Brexit: national registration, change-of-use permission, furnished-rental tax, tourist tax, and how to challenge fines and reassess …

Contracts and business

Your French Subsidiary Owes Corporate Tax and You Live Abroad: 25% IS, Instalments, Filing, Losses and How to Challenge the Bill

French corporate tax for foreign owners explained: 25% IS rate, 15% SME slice, quarterly instalments, filing deadlines, loss carryforward and how to challenge a reassessment from abroad.

News

Sacked in France After Brexit: How a British Employee Challenges an Unfair Dismissal, Claims Every Euro Owed, and Takes the Fight to the Labour Court

Sacked in France as a British employee? Dismissal procedure, severance pay, the 12-month labour court deadline, residence and benefits explained.

News

British and Self-Employed in France After Brexit: Entrepreneur Visa, Auto-Entrepreneur Charges, and How to Challenge a Refusal

British and self-employed in France after Brexit: which entrepreneur visa and residence card to apply for, how the prefecture tests viability and income, what auto-entrepreneur social charge …

Contracts and business

Your French Employee Committed Serious Misconduct and You Live Abroad: Disciplinary Dismissal, Deadlines and Labour Court Defence

Dismissing a French employee for misconduct from abroad: serious misconduct test, two-month rule, summons, hearing, letter and Paris labour court defence.

Contracts and business
Contracts and business

Your French Subsidiary Made a Profit and You Live Abroad: Bring the Money Home Through Dividends, Withholding Tax and Legal Challenge

Your French subsidiary is profitable but the cash is stuck in France. How to vote the dividend, cut the 25 percent withholding through treaties or the parent-subsidiary exemption, and challe …

News

British Healthcare in France After Brexit: How Your S1, PUMA and GHIC Really Work, What the Early-Retiree Gap Costs, and How to Challenge a CPAM Refusal

British in France after Brexit: S1 registration, PUMA affiliation, the early-retiree CSM bill, and how to challenge a CPAM refusal in time.

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