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 90 of 220

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 …

Insolvency

Your French Company Cannot Pay Its Bills and You Live Abroad: Declare Cessation des Paiements Within 45 Days or Risk Personal Liability

Your French company cannot pay suppliers, URSSAF or staff and you run it from abroad. French law gives you 45 days from cessation des paiements to file at the greffe. Miss it and you risk pa …

Tax and estate

British Owner, French Taxe Fonciere Bill After Brexit: Who Pays, What Reliefs Survive, and How to Challenge

British owner puzzled by your French taxe fonciere bill? Who pays on 1 January, how the cadastral value and rates build the figure, which reliefs survive for Britons, and how to challenge be …

Contracts and business

Close Your French Company From Abroad: Dissolve, Liquidate, Strike Off the Kbis and Stop the Bills

Dormant French SAS or SARL still bills you every year. This guide shows foreign owners how to vote the dissolution, run the liquidation, pay the last taxes and strike the company off the reg …

News

British Healthcare in France After Brexit: S1 or PUMA, CPAM Registration, the Carte Vitale, and How to Challenge a Refusal

British in France after Brexit: S1 or PUMA cover, CPAM registration, carte Vitale delays, and how to challenge a healthcare refusal.

Contracts and business

Your French Company Director Went Rogue While You Live Abroad: Remove the President, Block the Bank and Survive the Damages Claim

Foreign shareholder guide: revoke a French SAS president or SARL gerant from abroad, file on the Guichet unique, block the bank, and defeat the damages claim.

Leases and renting

Letting Your French Second Home to Tourists After Brexit: Registration, Change of Use, Tax and How to Challenge the Fine or the Bill

British owner letting a French second home furnished? Declaration number, change-of-use authorisation, BIC tax, treaty relief and how to challenge the fine or the bill.

Company law

Your French Company Needs Cash and You Live Abroad: Shareholder Loans, Blocked Accounts, Capital Increases and Repayment Without a Tax Reassessment

How a foreign shareholder can fund a French SAS or SARL from abroad: current-account loans, interest ceilings, blocked accounts, capital increases and repayment.

News

Just Arrived From Britain After Brexit: Your First French Tax Return, the Form 3916 Foreign-Account Trap, and How to Challenge the Bill

British newcomer in France after Brexit: when France taxes your worldwide income, how to file forms 2042 and 2047, declare UK accounts on form 3916, claim France-UK treaty relief and challen …

Contracts and business

Your Foreign Company Needs a French VAT Number and You Live Abroad: Register, Charge, File and Recover From Abroad

Foreign founder guide to French VAT from abroad: registration, reverse charge, CA3 filing, deduction deadlines, refunds and how to challenge a reassessment.

News

Your ISA After Moving to France After Brexit: No New Money In, French Tax Every Year, and How to Challenge the Bill

Moved to France with a British ISA? No new subscriptions, French tax each year at 30 percent, yearly declaration on forms 3916, 2047 and 2042, and how to challenge a wrong bill.

Contracts and business

How Foreign Founders Pay Themselves From a French Company While Living Abroad: Salary, Dividends, Social Charges and Withholding Tax

Foreign founder living abroad? Salary or dividends from your French company: real costs, social charges, withholding tax rates and how to challenge URSSAF or tax reassessments.

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