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 53 of 71

Contracts and business

French Beneficial-Owner Filing for a Foreign Holding Chain: What to Do When No Individual Controls 25%

How a foreign founder can identify beneficial owners through a French holding chain, use the legal-representative fallback when no individual controls more than 25%, and correct an RNE filin …

Contracts and business

French Transfer-Pricing Compliance for a Foreign-Owned Company: Form 2257-SD, Master File and Tax-Audit Response

A practical legal guide for foreign founders: Form 2257-SD, master and local files, evidence, tax-audit deadlines and French sanctions.

Contracts and business

French Company Bank Account Refused After Kbis: The Right-to-Account Procedure for Foreign Founders

A practical legal guide for foreign founders whose registered French company faces a bank refusal after the Kbis: evidence, Banque de France procedure, deadlines and limits.

Contracts and business

What to Do After Registering a Company in France: The Post-Kbis Checklist for a Foreign Founder

Your French company is registered, but the Kbis is the start of operations, not the end. This post-Kbis checklist covers identity checks, banking, tax, VAT, accounting, contracts, payroll an …

Contracts and business

What Happens When a French Company’s Domiciliation Contract Expires? RNE, INPI and Registered Office Remedies

A practical legal roadmap for foreign founders when a French company domiciliation contract expires, including RNE and INPI filings, registered-office proof and urgent remedies.

Contracts and business

Landlord Refuses to Renew a French Commercial Lease: Eviction Compensation, Deadlines and Remedies for a Foreign Company

A French commercial lease refusal can trigger eviction compensation, a two-year claim deadline and a right to remain. Checklist for foreign companies.

Contracts and business

Import VAT in France for a Foreign-Owned Company: EORI, CA3 and the 1 September 2026 Cash-Flow Checklist

A practical legal checklist for foreign-owned companies importing goods into France: EORI, French VAT identification, CA3 self-assessment, customs representation, the 1 September 2026 recodi …

Contracts and business

Does a Foreign-Owned French Company Have to Introduce Profit-Sharing? The 11–49 Employee Rule and 1% Test

Foreign ownership does not remove French employee value-sharing rules. This guide explains the 50-employee participation regime, the 11–49 employee five-year experiment, the 1% profit test a …

Contracts and business

How to Calculate a French Company’s Legal Reserve Before Paying Dividends to a Foreign Shareholder

A practical legal calculation for foreign shareholders: prior losses, the 5% reserve rule, the 10% ceiling, approval formalities and cross-border dividend risks.

Contracts and business

French Domiciliation Contract Terminated: Deadline to Change the Registered Office, Kbis and Registry Risk

A French domiciliation contract has ended. Learn the deadline, INPI filing, proof of a new registered office, Kbis risks and recovery steps for a foreign founder.

Contracts and business

Can a Foreign Founder Resign as a French Company Director Without Shareholder Approval? Effective Date, Proof and Liability

Can a foreign founder resign as director of a French company without shareholder approval? This English guide explains the effective date, proof, Kbis and RNE formalities, remote filing and …

Contracts and business
Contracts and business

French Corporate Tax Instalment on 15 September 2026: Calculation, Payment and Modulation for Foreign-Owned Companies

How a foreign-owned French company checks the 15 September 2026 corporate tax instalment, files form 2571, documents a reduction and preserves a refund or claim.

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