The firm’s journal

Guides and news: Contracts and business

Contracts and business: practical guides and legal news from the firm, newest first.

Latest in Contracts and business

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Contracts and business

Your French Company Needs a VAT Number and You Live Abroad: Registration, First CA3 Return, Deadlines and Penalties

Your French company needs a VAT number and you live abroad: how registration works, when the first CA3 is due, what late filing costs, and how to challenge a reassessment.

Contracts and business

You Lent Money to Your French Company From Abroad: Shareholder Loan Repayment, Interest and Proof

A foreign shareholder can fund a French SAS or SARL by current-account advance and call it back at any time. This guide covers the written agreement, the deductible interest ceiling, withhol …

Contracts and business

Your French Company Is Flagged for a Missing Beneficial Owner Declaration While You Live Abroad: RBE Filing, Greffe Orders, Fines and How to Fix It From Abroad

Living abroad with a French SAS or SARL flagged for a missing RBE beneficial owner declaration? Greffe three-month notice, strike-off risk, 200,000 euro fine, and how to fix the filing from …

Contracts and business

Hire a Non-EU Citizen for Your French Company While Living Abroad: Work Permit, Delays, Fines and Fixes

Hire a non-EU worker for your French company from abroad: ANEF work permit, DPAE file, employer tax, illegal-work fines, 3-month back-pay and 2-month appeals.

Contracts and business

Your French Company Owes Corporation Tax and You Live Abroad: Instalments, Balance, Loss Relief and Penalties

Four instalments, a 15 May balance, loss relief and automatic penalties: how a foreign-based owner pays French corporation tax on time.

Contracts and business

Your French Contractor Is Really an Employee: Reclassification, URSSAF Back-Charges and Labour Court Risk While You Live Abroad

Your French contractor on invoices may legally be your employee. Subordination test, Take Eat Easy and Uber rulings, URSSAF reassessment, six-month penalty and safe alternatives from abroad.

Contracts and business

You Have to Let Go of Your First French Employee While You Live Abroad: Dismissal Procedure, Severance Cost and Labour Court Risk

Dismissing your first French employee from abroad: preliminary meeting, reasoned letter, notice, severance and labour court risk under the Macron scale.

Contracts and business

Your French Company Must Use Electronic Invoices Since September 2026 and You Live Abroad: Platform, Deadlines and Fines

Since 1 September 2026 your French company must receive e-invoices through an approved platform. Deadlines by company size, formats, 50-euro fines and remote setup explained.

Contracts and business

Your French Company Moves to a New Address While You Live Abroad: Transferring the Registered Office, Getting a New Kbis and Keeping the Bank on Side

Moving your French SARL or SAS to a new address from abroad: who decides the transfer, how to publish and file within one month on the one-stop shop, update the Kbis and beneficial owners, a …

Contracts and business

Your French Company Is Closed and You Live Abroad: Who Can Still Sue the Liquidator, the Directors or the Shareholders

French company struck off while you live abroad: liquidator liability, director faults and shareholder restitution, with the 3-year and 5-year time limits.

Contracts and business

Branch vs Subsidiary in France: What a Foreign Parent Must Register, Risk and Pay Before Choosing

Succursale or filiale? Registration files, parent liability, 25% corporate tax, VAT and payroll: how a foreign company chooses between a French branch and a subsidiary, with the statutes and …

Contracts and business
Contracts and business

Your French Company Just Received Its First CFE Tax Bill While You Live Abroad: Pay by 15 December, Claim the Creation Exoneration and Contest From Abroad

First CFE bill for your French company while you live abroad: who pays, how the rental-value base and halved first-year base work, paying by 15 December from abroad, and claiming or contesti …

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