The firm’s journal

Guides and news: Company law

Company law: practical guides and legal news from the firm, newest first.

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Company law

Can a Foreign Parent Pay a French SAS President? URSSAF, DSN and Cross-Border Payroll

A practical legal guide to a foreign parent funding a French SAS president: mandate remuneration, URSSAF, DSN, tax withholding and double social-security risks.

Company law

French Property Capital Gains: What the 2026 Social-Charge News Means for Non-Resident Owners

French Property Capital Gains: What the 2026 Social-Charge News Means for Non-Resident Owners For a non-resident owner, selling a French house, apartment, building plot or investment propert …

Company law

French Company Capital Deposit Returned After Registration Fails: Refund, Court Order or Refiling?

A foreign founder whose French company registration fails must separate correction, refund and re-filing. This guide explains the six-month rule, evidence and remedies.

Company law

Can a Foreign Founder Contribute IP or Other Assets to a French SAS as Share Capital? Valuation, Ownership and Filing

A foreign founder can contribute a patent, software, trademark or other asset to a French SAS, but the share capital is only as reliable as the ownership chain, valuation report and filing e …

Company law

Can a Foreign Founder Choose Income Tax for a French SAS? The IR Option Instead of IS

Can a foreign founder choose income tax for a French SAS or SASU? This guide explains the IR election, ownership thresholds, five-year limit, filing deadline, losses and cross-border risks.

Company law

Can a French SAS Grant BSPCE to a Foreign Employee? Eligibility, Vesting and Cross-Border Tax Steps

A practical 2026 guide for foreign founders and international employees: French SAS eligibility, BSPCE grant procedure, vesting, leaver rules and cross-border tax reporting.

Company law

How to Convert a French SARL into an SAS Before Foreign Investment: Procedure, Documents and Kbis

A foreign investor is asking for an SAS while your French business is an SARL? This guide explains the unanimous vote, transformation commissioner, Kbis filing, governance documents and clos …

Company law

Can a Foreign Founder Combine a French SAS Presidency with an Employment Contract? Technical Duties, Subordination and Unemployment

A foreign founder may combine a French SAS presidency with a separate employment contract only when the technical job, salary and subordination are genuine and documented.

Company law

How to Resign as President of a French SAS from Abroad: INPI Filing, Replacement and Liability

A foreign founder can resign as president of a French SAS from abroad, but the notice, replacement, INPI filing, Kbis update and historical liability must be handled as separate steps.

Company law

Preferred Shares in a French SAS for a Foreign Investor: Rights, Approval and Filing

A practical legal guide for foreign investors using preferred shares in a French SAS: voting and economic rights, approval, particular benefits, foreign-investment screening, INPI filing and …

Company law

French SAS Drag-Along Clause for Foreign Founders: Enforceability, Price and Remedies

How can foreign founders make a drag-along clause in a French SAS enforceable? This guide explains the articles, shareholders’ agreement, price, notice and remedies.

Company law

French SAS Share Transfer Refused: What Can a Foreign Shareholder Do?

A practical legal guide for foreign shareholders facing a refused share transfer in a French SAS: approval clauses, procedural challenges, valuation and cross-border exit documents.

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