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 89 of 220

News

Charged Full French Social Levies Although You Hold a British S1 After Brexit: Who Escapes CSG and CRDS, What the 7.5% Still Costs, and How to Claim Back

British S1 holder taxed at 17.2% in France? CSG and CRDS should not apply. Only the 7.5% solidarity levy is due. How to calculate, prove and reclaim the overcharge before the deadline.

Tax and estate

British in France After Brexit: Should You Transfer Your UK Pension to a QROPS, Who Takes 25%, and How France Taxes What Is Left

Moved to France with a SIPP or workplace pot? The 25% UK transfer charge, the French declaration, and the treaty rules that decide who taxes your pension.

Contracts and business
Contracts and business

You Direct Your French Company From Abroad: President or Manager, Social Charges, Cover, and How to Challenge URSSAF

Non-resident president of a SAS or manager of a SARL: which French social regime applies, what charges you pay, how an A1 certificate exempts you, and how to challenge URSSAF from abroad.

Tax and estate
Tax and estate

British Owner of a French House Worth Over €1.3 Million After Brexit: Paying IFI Wealth Tax, Valuing Your Home and SCI Shares, and Challenging the Bill

IFI wealth tax follows British owners on both sides of the Channel: worldwide property if you live in France, French house and SCI shares if you live in Britain. Valuation, debts, rates, fil …

Contracts and business
Contracts and business

Your French Company Missed Its Annual Accounts While You Live Abroad: Greffe Injunction, Fines and How to Fix the Filing Late

Foreign owner guide: approve late accounts, file at the greffe, stop the daily penalty and fix missing French filings from abroad.

News
News

Divorcing in France as a British Resident After Brexit: Where to File, Which Law Splits the House and Money, and How to Get the Decree Recognised

British resident in France facing divorce? Where to file after Brexit, which law divides the house and maintenance, and how to get the decree recognised or challenged.

Contracts and business

Your First French Hire Is Not Working Out and You Live Abroad: Dismiss Lawfully, Negotiate an Agreed Exit and Survive the Labour Court

Foreign founder guide: dismiss your first French employee or negotiate a rupture conventionnelle from abroad, price notice and severance, file the exit papers and defend a prudhommes claim w …

News

Your UK Bank Closed Your Account After Brexit and the French Bank Said No: Opening an Account in France, the Droit au Compte, and How to Challenge a Closure

Your London bank is closing your account because you live in France, and a French bank refuses to open one. This guide explains the notice your British bank owes you, the file that opens a F …

Contracts and business

Your French Company Owes Corporate Tax While You Live Abroad: 25% Rate, Instalments, Losses and How to Fight the Reassessment

Foreign founder guide to French corporate tax: 25% standard rate, 15% reduced rate to 42,500 euros, loss carryforward cap, instalment calendar and how to challenge a reassessment from abroad …

Banking, insurance and consumers

Challenged on Your English House Sale by the French Tax Office After Brexit: Residence Fights, the Capped Treaty Credit in Court, and the Proof File That Wins

French tax office challenging your English house sale: residence reclassification, capped treaty credit litigation, penalties, and the proof file that wins.

Contracts and business

Your French Company Must Switch to Electronic Invoices While You Live Abroad: 2026-2027 Deadlines, Compliant Invoices, Fines and Paid Bills

Foreign founder run your French company from abroad? E-invoicing becomes compulsory from 1 September 2026: calendar by company size, compliant invoices, fines and how to force customers to p …

Tax and estate

Living in France? How to Top Up Your UK State Pension With Voluntary National Insurance After Brexit: the 2026 Rule Change, Class 2 vs Class 3, and How France Taxes the Extra Pension

Buy back missing UK State Pension years from France after the April 2026 reform: CF83 eligibility, Class 3 cost versus uplift, and how France taxes the extra pension under Article 18, social …

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