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 64 of 70

Contracts and business

When Is the First French Corporate Tax Instalment Due? IS Payment Rules for a New Company Owned by Foreign Founders

When is the first French corporate tax instalment due for a new company? This guide explains the first-year IS balance, 15 May rule, forms and foreign-founder deadlines.

Contracts and business

Paying a Foreign Consultant from France: Article 182 B Withholding Tax, Treaty Relief and the Documents That Protect Your Company

When a French company pays a foreign consultant, Article 182 B withholding tax, treaty evidence, VAT reverse charge and permanent-establishment risks must be reviewed before payment. This gu …

Contracts and business

Which Collective Bargaining Agreement Applies When a Foreign Company Hires Its First Employee in France?

A practical legal guide for foreign founders hiring their first French employee: identify the right collective bargaining agreement, IDCC and payroll obligations before day one.

Contracts and business

Can a Foreign Founder Sign a Customer Contract Before French Company Registration?

A foreign founder can often sign a customer contract before a French company receives its Kbis, but the signature, takeover route and failure scenario must be documented precisely.

Contracts and business

How Can a Foreign Investor Verify a French Company After INPI Registration? Kbis, RNE and Authority Documents

Foreign founders: prove a French company’s registration, authority and beneficial ownership to a foreign investor with the right Kbis, RNE and INPI documents.

Contracts and business

French Company Registration Rejected Because the Foreign Parent Holds the Lease: How to Prove the Registered Office

A French subsidiary can be rejected when its foreign parent holds the lease. Learn how to prove the right to use the registered office, fix the filing and challenge a refusal.

Contracts and business

French Company Cannot Pay Its Debts: What a Foreign Founder Must Do Within 45 Days

A practical legal guide for foreign founders facing a French company cash crisis: cessation des paiements, preventive procedures, the 45-day filing deadline and director liability.

Contracts and business

First Employee in France Already Has Private Health Insurance: Can a Foreign-Owned Company Waive the Mandatory Plan?

A foreign-owned French company cannot treat private health insurance as an automatic waiver. This legal checklist explains the first-employee plan, lawful exemptions, evidence, payroll corre …

Contracts and business

French Company With No Revenue: Must a Foreign Founder File Form 2065, CFE and VAT Returns?

A practical legal guide for foreign founders on Form 2065, annual accounts, CFE, VAT filings and the first-year compliance steps for a French company with no revenue.

Contracts and business

First French Employee Probation Period: Duration, Renewal and Termination Rules for a Foreign Company

A practical French-law guide for foreign employers hiring their first employee: trial duration, renewal, notice deadlines, termination risk and evidence.

Contracts and business

France’s 2026 Foreign Investment Control: Does a Non-EU Investor Need Approval at 10%?

A practical English guide for non-EU founders, funds and companies assessing France’s 2026 foreign-investment-control rules, including the new 10% listed-company threshold, protected activit …

Contracts and business

How to Obtain a French SIRET Number for a Foreign Company Without Creating a French Subsidiary: INPI, VAT and 2026 E-Reporting

A practical legal guide for foreign companies seeking a French SIRET without creating a subsidiary, covering INPI filings, RCS and RNE registration, VAT, URSSAF and 2026 e-reporting.

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