The firm’s journal

Guides and news: Contracts and business

Contracts and business: practical guides and legal news from the firm, newest first.

Written by Maître Reda Kohen, member of the Paris Bar. About Maître Reda Kohen

Latest in Contracts and business

Page 59 of 70

Contracts and business

French Company’s First Commercial Contract with a Foreign Customer: Governing Law, Jurisdiction and Payment

A practical legal roadmap for a French company’s first foreign-customer contract: scope, governing law, jurisdiction, VAT, payment security and recovery.

Contracts and business

Can a French Company Use an Employer of Record for Its First Employee? Payroll, Portage and Illegal Labour-Supply Risks

A practical legal test for foreign founders choosing payroll outsourcing, French portage salarial or direct employment for a first employee in France.

Contracts and business

Can a Foreign Company Hire an Employee in France Without a French Subsidiary?

A foreign company can hire directly in France without creating a subsidiary, but it must manage French employment law, social-security registration, payroll, work authorisation and permanent …

Contracts and business

Foreign Company in France: Is the French VAT Representative Liable for Unpaid VAT and Penalties?

A foreign company's French VAT representative may face statutory payment and compliance exposure for unpaid VAT, interest and related penalties. This English guide explains the limits of tha …

Contracts and business

French Company Paying a Foreign Consultant: Withholding Tax, VAT and Treaty Relief

A practical guide for foreign founders on French withholding tax, VAT reverse charge, treaty relief and evidence when paying an overseas consultant.

Contracts and business

French Company Bank Account Closed by the Bank: Notice, Right to Account and Emergency Remedies for Foreign Founders

Has a French bank closed your company account? Learn how notice, the right to an account, anti-money-laundering checks and urgent remedies apply to a foreign-owned French company.

Contracts and business

French VAT Threshold Exceeded by a Foreign-Owned Company: What to Do Before the Next Invoice

Practical 2026 guide for foreign-owned French companies that exceed the VAT threshold: effective date, VAT number, corrective invoices, returns and evidence.

Contracts and business

French Company Shareholder Deadlock: What Can a 50/50 Foreign Founder Do When a Vote Is Tied?

A practical legal guide for a foreign founder facing a tied 50/50 vote in a French SAS or SARL, covering evidence, urgent remedies, a mandataire ad hoc, a provisional administrator, buy-out …

Contracts and business

Foreign Supplier Invoice Rejected by a French E-Invoicing Platform: What a Foreign Founder Must Do in 2026

A rejected foreign-supplier invoice can disrupt VAT evidence, e-invoicing routing and a French company’s tax records. This 2026 guide explains what to check and how to respond.

Contracts and business

Can a Foreign Founder Keep French Company Accounts Private? Annual Accounts Confidentiality, Thresholds and RNE Filing

A foreign founder can sometimes restrict the public disclosure of French company annual accounts. This guide explains the size thresholds, group and activity exclusions, filing deadlines, co …

Contracts and business

How Can a Foreign-Owned French Company Hire Its First Non-EU Employee? Work Permit, DPAE and Employer Risk

A practical legal sequence for a foreign-owned French company hiring its first non-EU employee: work-permit checks, DPAE timing, payroll safeguards, employer tax and illegal-employment risk.

Contracts and business

Missed First VAT Return in France: CA3 Deadline, Penalties and How a Foreign Founder Can Correct It

A practical legal guide for a foreign founder whose new French company missed its first CA3: filing, payment, evidence, penalties and the SIE response.

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