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 52 of 71

Contracts and business

French E-Reporting for a Foreign Company Without a Permanent Establishment: 2026 Deadlines and VAT Checklist

A practical 2026 guide for foreign companies without a French permanent establishment: e-reporting scope, deadlines, platforms, VAT data and payment evidence.

Contracts and business

France Foreign Investment Screening Since 17 August 2026: Does a Non-EU Investor Need Approval at 10%?

Since 17 August 2026, a non-EU investor may need to notify France before crossing 10% of the voting rights in a French company listed on a recognised foreign regulated market. This guide exp …

Contracts and business

French Subsidiary Receives a Loan from a Foreign Parent: Form 2062, Interest Deduction and Proof

A practical legal guide for foreign parents funding a French subsidiary: Form 2062, shareholder-loan qualification, interest deductibility, transfer-pricing proof and repayment risks.

Contracts and business

Missed First French VAT Return (CA3): What a Foreign Founder Must File, Pay and Correct

A foreign founder who missed the first French CA3 VAT return must separate the regime, filing period, tax due, correction, payment and evidence.

Contracts and business

When Must a Foreign-Owned French Company Introduce Mandatory Profit-Sharing After Reaching 50 Employees? Five-Year Test, Formula and Deadline

A practical guide for foreign founders: the five-year 50-employee test, French profit-sharing formula, agreement deadline, filing route and employee evidence.

Contracts and business

Can a French Subsidiary Repay a Shareholder Loan to Its Foreign Parent When Cash Flow Is Tight?

A French subsidiary may owe its foreign parent under a shareholder current-account loan. This guide separates the right to repayment from the solvency, corporate-approval and cross-border ta …

Contracts and business

French Corporate Tax Payment Mandate Revoked: How to Restore Electronic Payment Before the Deadline

A revoked or rejected electronic payment mandate can make a French corporate tax payment fail even when a foreign-owned company has sufficient cash. This guide explains how to diagnose the S …

Contracts and business

How Can a Foreign Company Appoint a French Distributor Without Creating a Permanent Establishment?

A practical legal guide for foreign companies appointing an independent French distributor: permanent-establishment risk, agency requalification, VAT, registration, exclusivity, pricing and …

Contracts and business

What If a Foreign Company’s French VAT Representative Resigns? Replacement, Filing Continuity and Deadlines

A practical legal roadmap for a foreign company whose French VAT representative is leaving: confirm the obligation, secure the handover, appoint a successor and protect the next filing deadl …

Contracts and business

Foreign Parent Invoices a French Subsidiary After 1 September 2026: E-Invoicing, E-Reporting or PDF?

A foreign parent sending invoices to a French subsidiary faces a direction-specific test: e-invoicing, e-reporting, payment data, platform routing and proof.

Contracts and business

Can a Foreign-Owned French Company Join a French VAT Group? Member Conditions, Liability and Invoicing

A French subsidiary controlled by a foreign parent may join a French VAT group only when the French territorial, financial, economic and organisational conditions are met. Learn how the AU o …

Contracts and business

Can a Foreign Company Sell CE-Marked Products in France? Importer Duties, Technical Files and French Labelling

A practical legal guide for foreign companies selling CE-marked products in France: importer status, technical files, French instructions, liability and contracts.

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