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 54 of 71

Contracts and business

French Corporate Tax Refund: How a Foreign-Owned Company Recovers Excess IS

Paid too much French corporate tax? Learn how a foreign-owned SAS, SASU or SARL distinguishes an IS overpayment from a tax credit, files forms 2065 and 2572, protects the deadline and challe …

Contracts and business

French Company APE Code Changes on 1 January 2027: A Foreign Founder’s Correction Checklist

From 1 January 2027, France will move to NAF 2025. Learn what a foreign founder should verify, how to correct an APE code, and what it does—and does not—change.

Contracts and business

Can a Foreign Company Sell Online in France? Legal Notices, Withdrawal Rights and VAT

A practical French-law checklist for a foreign company selling online to France: legal notices, consumer information, withdrawal, VAT and evidence.

Contracts and business

What Must a French Company Do When Its First Employee Has a Work Accident? DAT, CPAM Deadlines and Employer Risk

A foreign founder's practical guide to a French work-accident declaration, CPAM deadlines, motivated reservations, DSN reporting and employer risk.

Contracts and business

Can a Foreign Founder Sign a Supplier Contract Before French Company Registration? Ratification and Personal Liability

A practical legal guide for foreign founders signing supplier contracts before French registration: wording, takeover routes, evidence and personal liability.

Contracts and business

French Company Beneficial-Owner Filing Rejected: How a Foreign Founder Corrects the RNE Declaration

A practical legal guide for foreign founders correcting a rejected French beneficial-owner filing, rebuilding the ownership chain and protecting the company’s registration.

Contracts and business

Can a Foreign Founder Keep a French Company’s Accounting Records Abroad? FEC, Retention and Tax Audit Evidence

A foreign founder may use an overseas accountant, but a French company must preserve accessible, French-compliant records and a defensible FEC for a tax audit.

Contracts and business

French Company Legal Notice Rejected for a Wrong Address: Correction and Re-Publication for Foreign Founders

A wrong registered-office address or department can derail a foreign founder’s French company filing. Learn how to correct the notice and re-file.

Contracts and business

Do You Need to Live in France to Create a French Company? Non-Resident Founder, Director and Kbis Rules

A foreign founder can create a French company without living in France, but must secure a French registered office, Kbis file, director status and compliant pre-registration contracts.

Contracts and business

Can a Foreign Founder Open a French Company Without Professional Liability Insurance? Mandatory Cover and Risk

A foreign founder can often incorporate a French company without RC Pro, but regulated activities, construction, healthcare and customer requirements change the answer. Check mandatory cover …

Contracts and business

Can a Foreign-Owned French Company Grant Employee Profit-Sharing? Headcount, Intéressement and the 1% Rule

A practical guide for foreign founders: French headcount thresholds, the 1% profit test, intéressement, participation, employee coverage, filing evidence and audit risk.

Contracts and business

First Annual Accounts of a French Company After Incorporation: Deadlines, Approval and Filing for Foreign Founders

A foreign founder's first French accounting year can change the calendar. Learn when to close, approve and file the first annual accounts and avoid penalties.

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