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

How a French Company Can Export Goods to the United Kingdom After Brexit: EORI, Customs Declarations, VAT Proof and Rules of Origin

A practical legal guide for French companies exporting goods to Great Britain after Brexit: EORI, customs declarations, exit evidence, French VAT, preferential origin, UK import VAT, Incoter …

Contracts and business

French Share Register Not Updated After a Share Transfer: How a Foreign Founder Proves Ownership and Corrects the Company Records

When a French SAS share transfer is missing from the share register, a foreign founder must prove the contract, order of movement, account entry and approval—and know how to seek a correctio …

Contracts and business

Can a French Company Be Prosecuted for Failing to File Annual Accounts Before Approval? The 2026 Rule for Foreign Directors

A 7 January 2026 Court of cassation ruling clarifies when the French annual-accounts filing period starts, what foreign directors must prove, and how to regularize from abroad.

Contracts and business

How Can a Foreign Company Recover French VAT Paid on Business Expenses Without a French Subsidiary?

A foreign company can often reclaim French VAT without forming a French subsidiary, but eligibility, deadlines, invoices and tax-representative rules differ between EU and non-EU businesses.

Contracts and business

What Information Must a French Employer Give a New Employee Before Work Starts? Article R. 1221-34 Checklist for Foreign Founders

A practical English checklist for foreign founders hiring in France: the information required under Article R. 1221-34, DPAE timing, French-language documents, payroll and proof of delivery.

Contracts and business

What Information Must a French Employer Give a New Employee? R1221-34 Checklist for Foreign Founders

A practical R. 1221-34 checklist for foreign founders hiring in France: mandatory employee information, DPAE timing, contract language and proof.

Contracts and business

Can a French Company Finance a Foreign Buyer’s Acquisition? Financial Assistance, Exceptions and Deal Risk

A foreign buyer cannot assume that a French target may fund its own acquisition. This English guide explains Article L. 225-216, SAS and SARL distinctions, lawful holding-company structures …

Contracts and business

Can a Foreign Company Outsource French Payroll While Remaining the Legal Employer in France? URSSAF, DSN and TFE

A foreign company may delegate French payroll administration without transferring employer status. This guide separates a payroll mandate, TFE and EOR, then maps URSSAF, DPAE, DSN and liabil …

Contracts and business

French VAT Number Not Valid in VIES After Registration: Intra-EU Invoicing, Proof and Remedies

A French company can be registered before its VAT number appears as valid in VIES. This guide explains what a foreign founder can invoice, which evidence to retain, how reverse charge and Fr …

Contracts and business

Can a French Accountant Be Liable for a Late DPAE? Foreign Founder Recourse

A French company remains responsible for its DPAE even after outsourcing payroll. This guide explains when a foreign founder may pursue an accountant or payroll provider, what evidence prove …

Contracts and business

Can a Foreign Director Be Held Personally Liable for a French Company’s Tax Debt? Article L. 267 LPF, Fraud and Evidence

A foreign director may face personal exposure for a French company’s unpaid taxes only when the Article L. 267 conditions are proved. This English guide explains the evidence, causation, pro …

Contracts and business

How Can a French Company Obtain a Tax Residence Certificate? Form 730, EFI and Treaty Proof for Foreign Founders

A practical guide for foreign founders: the French form 730-FR-ANG-SD, EFI account, treaty proof, refusals and the rescrit route for French tax residence.

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