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

Page 5 of 70

Contracts and business

You Live Abroad and Want to Sell Your Shares in Your French Company: Approval, Transfer, Registration Duty and Tax

A foreign owner selling SAS or SARL shares must clear any approval clause in the bylaws, transfer title by book entry, register the deed within one month and check French tax on the gain — e …

Contracts and business

Your First French Employee Agrees to Leave While You Live Abroad: Rupture Conventionnelle Interviews, Homologation and Severance

Part with your first French hire by mutual agreement from abroad: genuine interviews, 15-day retraction, DREETS homologation, severance floor and closing documents.

Contracts and business

You Invoice a French Client From Abroad: Who Pays French VAT, When Reverse Charge Applies and How to Invoice Without Registering

A foreign supplier generally invoices a French business client without French VAT while the client self-accounts. Rules, invoice wording, construction cases and penalties.

Contracts and business

Your French Company Just Received Its First CFE Bill While You Live Abroad: Pay Before 15 December, Cut It Down or Contest It

First CFE notice in your French company tax account while you live abroad? Who pays, first-year exemption, minimum base, 15 December deadline and how to claim or contest from abroad.

Contracts and business

Your French Company Filing Was Rejected While You Live Abroad: Apostille, Legalisation, Sworn Translation and How to File Again

Greffe rejected your French company file from abroad? Apostille or legalisation, sworn translation order and clean refiling explained.

Contracts and business
Contracts and business

Your First French Hire While You Run the Company From Abroad: DPAE Deadline, Payroll Setup and Proof File

Hiring your first employee in France from abroad: file the DPAE before day one, keep the staff register, run DSN payroll with payslips and mandatory health cover, and hold the proof file an …

Contracts and business

You Cannot Close Your French Company While Your Employee Is Still on Payroll: Dismiss, Pay, Document and Strike Off From Abroad

Closing your French company from abroad with staff still employed? Dismiss for cessation of activity, pay severance and file every exit paper before striking off.

Contracts and business

Your French Company Owes Corporate Tax While You Run It From Abroad: Compute the Instalments, File the Return and Challenge the Penalties

French corporate tax is paid in four instalments plus a final balance, with an annual return within three months of year-end. How to compute, pay and file from abroad, what late interest and …

Contracts and business

Your French Company Must Now Handle Electronic Invoices While You Live Abroad: Reception Since 2026, Issuance, E-Reporting and Fines

Since 1 September 2026 every French company must receive e-invoices via an approved platform. Issuance and e-reporting follow in 2026 or 2027 by size. Deadlines, checklist and per-invoice fi …

Contracts and business

Your French Company Made a Profit While You Live Abroad: Pay Yourself Dividends, Compute Withholding Tax and Get the Money Out

Your French company is profitable and you live abroad. This guide explains when dividends are lawful, how to vote them remotely, what withholding tax applies to non-residents, and whether sa …

Contracts and business

Your French Debtor Owes Penalties on Top of the Invoice While You Run the Company From Abroad: Compute, Claim and Recover Them

Your French client pays late and you run the company from abroad. This guide explains how to compute late penalties, the fixed recovery fee and interest, and how to collect them through injo …

Contracts and business

Your French Bank Just Refused Your Company’s Account While You Live Abroad: Droit au Compte, Documents, Deadlines and Remedies

Your French company's bank account was refused while you live abroad. This guide explains why banks decline foreign-held files and how the droit au compte procedure before the Banque de Fran …

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