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

French VAT Number Pending for an EU Business Customer: Can a French Company Invoice Under Reverse Charge?

A practical guide for foreign founders: when a French company can invoice an EU business customer under reverse charge while its French VAT number is pending, with VIES, SIE, invoice, DES an …

Contracts and business

French Company Annual Accounts Not Filed: Personal Liability of a Foreign Director and Court Injunction

What a foreign director risks when a French company fails to file annual accounts: deadlines, injunctions, astreinte and a practical recovery plan.

Contracts and business

French Company Legal Notice for a Foreign Founder: What Must Be Published Before INPI Filing?

A practical legal guide for foreign founders on the French avis de constitution: mandatory mentions, publication timing, INPI filing alignment and correction steps.

Contracts and business

French Company Formation Blocked by a Source-of-Funds Request: What a Foreign Founder Must Prove

A French bank or INPI reviewer asks about capital origin: the evidence a foreign founder should prepare, the UBO chain, correction route and banking remedies.

Contracts and business

Can a Foreign Founder Sign French Company Formation Documents Remotely? Power of Attorney, E-Signature and INPI Filing

A non-resident founder can often incorporate a French company without travelling to France, but the signature, mandate, translation, registered-office and pre-incorporation evidence must be …

Contracts and business

French E-Invoicing 2026 for Foreign-Owned Companies: E-Reporting, Platforms and Deadlines

A practical legal guide for foreign-owned companies, French subsidiaries and branches on e-invoicing, e-reporting, approved platforms and the 2026–2027 deadlines.

Contracts and business

French Company First Employee: Are Meal Vouchers and Transport Reimbursement Mandatory?

A practical legal guide for foreign founders hiring a first employee in France: meal vouchers, public transport reimbursement, payroll, DSN and evidence.

Contracts and business

French Business Account Refused After Kbis: The Right-to-an-Account Procedure for Foreign-Owned Companies

A practical legal guide for foreign founders whose French company has obtained a Kbis but cannot open an operating bank account, including the Banque de France right-to-an-account procedure …

Contracts and business

French Company Formation: Can the New Company Take Over a Commercial Lease After the Founders or Legal Form Change?

A foreign founder can often sign a French lease before registration, but a later change of shareholders or legal form requires a documented corporate takeover. Learn the evidence, liability …

Contracts and business

French Shareholders’ Agreement for Foreign Founders: Drag-Along, Tag-Along, Deadlock and Valuation

A French-law guide for foreign founders on shareholders’ agreements, drag-along and tag-along clauses, valuation, deadlock and cross-border enforcement.

Contracts and business

How Can a Foreign Company Hire Its First Employee in France Without a French Establishment? Employer Registration, DPAE and Social Contributions

A practical legal guide for foreign founders hiring their first employee in France without a French establishment: DPAE, URSSAF, TFE, DSN, payroll, tax and establishment risk.

Contracts and business

How to Activate a French Company’s Professional Tax Account After INPI Registration

A practical legal and compliance guide for foreign founders who must activate a French company’s professional tax account after INPI registration, protect tax deadlines and resolve a missing …

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