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

Forgotten DPAE in France: What a Foreign Company Must Do After Its First Employee Has Started

A French company that forgot the DPAE should act immediately. This guide explains late filing, URSSAF regularisation, payroll evidence, concealed-employment risk and the foreign-founder resp …

Contracts and business

French Company Bank Signatory from Abroad: Mandate, Power of Attorney and Kbis Checklist

How a foreign founder can appoint and control a bank signatory for a French company, prepare the Kbis and beneficial-owner file, and respond to refusal or blocked payments.

Contracts and business

How to Change a French Company’s Name from Abroad: INPI Filing, Shareholder Resolution and Kbis Update

Changing a French company's legal name from abroad requires a valid shareholder decision, a coordinated INPI filing and a careful update of the Kbis, bank, tax, social-security and contract …

Contracts and business

French E-Invoicing 2026 for Foreign-Owned Companies: E-Invoice and E-Reporting Rules

French e-invoicing starts on 1 September 2026. This guide explains receiving, issuing, e-reporting, accredited platforms and evidence for foreign-owned companies.

Contracts and business

Missed Your First CA3 VAT Return After Incorporating in France? What a Foreign Founder Should Do

A practical legal and tax response for a foreign founder who missed the first French CA3 VAT return after incorporation: filing periods, nil returns, VAT credits, penalties, evidence and SIE …

Contracts and business

Can a French Company Reimburse a Foreign Founder’s Business Expenses After Incorporation?

A practical guide for foreign founders on reimbursing post-incorporation business expenses through a French company, including evidence, VAT, shareholder current accounts and repayment terms …

Contracts and business

Can a French Company Pay Salaries from a Foreign Bank Account? SEPA, URSSAF and First-Payroll Compliance

A practical legal guide for foreign founders: paying French salaries from a foreign bank account, SEPA transfers, URSSAF, DSN, DPAE and first-payroll evidence.

Contracts and business

French Company Refuses to Take Over a Commercial Lease Signed Before Registration: Who Is Liable?

A practical legal guide for foreign founders when a French company refuses to take over a commercial lease signed before registration, covering personal liability, corporate takeover and exi …

Contracts and business

How Much Does It Cost to Hire a First Employee in France? Employer Charges, Payroll and DPAE for Foreign Founders

A practical 2026 budget for foreign founders: gross salary, employer charges, payroll, DPAE, TFE, health cover and work-authorisation costs when hiring in France.

Contracts and business

When Must a French Company Arrange the First Occupational Health Visit? A Foreign Founder’s First-Employee Checklist

Your first French employee triggers a three-month occupational-health deadline. Learn the DPAE, SPST, risk exceptions, documents and proof a foreign founder needs.

Contracts and business

Can a Foreign Founder Recover Pre-Incorporation Expenses After French Company Registration?

A practical legal guide for foreign founders on documenting pre-incorporation expenses, using the three French takeover routes, and obtaining reimbursement after the company receives its Kbi …

Contracts and business

How Should a French Company Invoice a US Client? French VAT, Evidence and Invoice Wording

A practical legal guide for foreign founders: when French VAT applies, which wording belongs on a US-client invoice, and what evidence protects the company.

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