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

French Company Cannot Pay Its Debts: Can a Foreign Director Be Banned from Managing?

Can a foreign director be banned from managing when a French company cannot pay its debts? Learn the 45-day filing rule, court options and personal risks.

Contracts and business

French VAT Registration Refused or Delayed: What a Foreign Company Should Do Before Invoicing

A practical legal guide for foreign companies waiting for a French VAT number: registration, reverse charge, first invoices, evidence and remedies.

Contracts and business

Moving a French Company to a New Commercial Court: Two Legal Notices, RCS Transfer and the One-Month INPI Filing

A practical roadmap for foreign founders moving a French company's registered office into another commercial-court district: decision, two legal notices, INPI filing, Kbis and RCS transfer …

Contracts and business

French Company Registration Rejected: How Foreign Founders Can Fix Registered Office Proof

A practical legal guide for foreign founders whose French company registration is delayed or rejected because the registered office proof, domiciliation contract or address declaration is in …

Contracts and business

French E-Invoicing from 1 September 2026: What Foreign Companies Selling in France Must Report

A practical legal guide for foreign companies selling in France: e-invoicing, e-reporting, reverse charge, deadlines, approved platforms and rejected VAT records.

Contracts and business

Setting Up a Company in France as a Foreign Founder: Bank Account, Kbis, VAT and Your First Hire

Foreign founder guide to doing business in France: SAS vs SARL vs branch, corporate bank account and Kbis, director status, French VAT registration, hiring your first employee and the annual …

Contracts and business

French Corporate Tax for Foreign Owners: IS at 25%, Branch vs Subsidiary, and Paying on Time

Foreign founder guide to French corporate tax: 25% IS, SME 15% rate, territoriality, branch vs subsidiary, 25% dividend withholding, treaties and EU exemption, filing calendar.

Contracts and business
Contracts and business

Annual Legal and Tax Calendar of a French Company: The Foreign Owner’s Guide to AGMs, Accounts, and Deadlines

Foreign owner of a French SAS or SARL? The full annual calendar in English: approving accounts, filing at the greffe, auditors, corporate tax, VAT, dividends and first hire.

Contracts and business

French VAT Registration for Foreign Founders: Thresholds, Reverse Charge and Returns

Do you need a French VAT number? Thresholds, reverse charge, SIE registration, CA3/CA12 returns, e-invoicing and the new CIBS code — a complete English guide for foreign founders.

Contracts and business

What Happens If a French Company Files Its First Corporate Tax Return Late? Form 2065, Penalties and Regularisation for Foreign Founders

Missed a French company’s first Form 2065? Learn the filing deadline, 10% or 40% exposure, taxation d’office risk and the evidence needed to regularise.

Contracts and business

French Business Bank Fees in 2027: What Foreign-Owned Companies Must Check Before the New Tariff Labels Apply

A practical legal audit for foreign-owned French companies facing new bank-fee labels, annual statements, account closure and fee disputes in 2027.

Contracts and business

When Is the First French Corporate Tax Instalment Due After Incorporation? IS Payment Dates for Foreign Founders

When does a new French company first pay corporate tax? This guide maps the first IS balance, the first advance and the key dates for foreign founders.

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