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 to Change a French Company’s Registered Office from Abroad: INPI Filing, Proof of Premises and Kbis Update

A foreign founder can move a French company’s registered office remotely, but the INPI filing must align the corporate decision, premises evidence, legal notice and Kbis update.

Contracts and business

How to Transfer Shares in a French Company to a Foreign Buyer: Approval, Tax and Closing Checklist

A practical guide for foreign buyers acquiring French SAS or SARL shares: approval clauses, valuation, tax, documents, registers and post-closing filings.

Contracts and business

Does Hiring a French Employee Create a Permanent Establishment for a Foreign Company?

Understand when a French employee may create a permanent establishment, and how foreign companies should handle payroll, tax and evidence.

Contracts and business

French Subsidiary Management Fees Paid to a Foreign Parent: Deductibility and Transfer-Pricing Evidence

How a French subsidiary can document foreign-parent management fees, prove a real benefit, apply arm’s-length pricing and respond to a tax audit.

Contracts and business

Can a Foreign Parent Invoice Its French Subsidiary for Management Fees? VAT, Transfer Pricing and Evidence

A foreign parent can invoice a French subsidiary for real management services, but the group must document the benefit, price, VAT reverse charge and withholding-tax analysis before payment.

Contracts and business

When Must a French Company Appoint a Statutory Auditor? 2026 Thresholds for Foreign Founders

A practical 2026 guide for foreign founders: French statutory auditor thresholds, group and subsidiary rules, appointment formalities, mandate duration and risks when a CAC is omitted.

Contracts and business

CFE in France for a Newly Created Company: First-Year Exemption and Form 1447-C-SD

A practical guide for foreign founders: first-year CFE exemption, Form 1447-C-SD, premises, domiciliation, deadlines and remedies in France.

Contracts and business

How to Correct a DPAE After a French Employee Has Started Work: Foreign Company Regularization and Risks

A foreign company missed or misstated a French DPAE? Learn how to regularize the filing, preserve proof, use the right URSSAF route and assess concealed-employment risk.

Contracts and business

How to Change a French Company Director from Abroad: INPI Filing, Kbis Update and Foreign Founder Documents

A practical legal guide for foreign founders changing a French company director from abroad: corporate resolutions, foreign documents, INPI filing, Kbis publication and rejection recovery.

Contracts and business

Can a Foreign Company Hire Its First Employee in France Without a Subsidiary? TFE, DPAE and Permanent-Establishment Risks

A foreign company can hire its first employee in France without a subsidiary, but must secure the employer route, Urssaf, DPAE, TFE or DSN, work authorisation and permanent-establishment ana …

Contracts and business

Can a Foreign Founder Sign a French Commercial Lease Before Company Registration?

A foreign founder can sign a French commercial lease before registration, but the lease must identify the founder, document the company-in-formation authority and provide a valid takeover ro …

Contracts and business

Late Filing of French Company Annual Accounts: Penalties, Injunctions and How to Regularize from Abroad

Missed the French annual accounts deadline? This guide explains the one-month and two-month filing rules, the €1,500 criminal fine, court injunctions, daily astreintes and the practical step …

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