{"id":2161219,"date":"2026-11-01T23:35:54","date_gmt":"2026-11-01T22:35:54","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161219"},"modified":"2026-11-04T19:48:26","modified_gmt":"2026-11-04T18:48:26","slug":"urssaf-audit-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/","title":{"rendered":"URSSAF audit lawyer Paris: preparing your business before the visit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161219\" class=\"elementor elementor-2161219 elementor-2160658\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-controle-urssaf-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Audit notice, desk-based audit, inspector's visit \u00b7 very small and small businesses<\/p>\n      <h1 id=\"kch-h1\"><em>URSSAF audit lawyer<\/em> Paris:<span class=\"kcv-tail\"> preparing your business before the visit.<\/span><\/h1>\n      <p class=\"kcv-sub\">When an audit notice arrives at the registered office, the first visit is set for a month away and the manager of a small business must gather the payroll, the accounts and the supporting documents without a legal department. A URSSAF audit lawyer in Paris uses that period to check headcount, the form of the audit, the documents to be handed over and the rights that limit the inspector's powers.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">The notice must be sent at least thirty days before the first visit. Note the date of receipt, ask for the charter if needed and do not let any document leave your premises without knowing in what form it goes.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-degat-des-eaux-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-degat-des-eaux-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-degat-des-eaux-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-degat-des-eaux-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">URSSAF audit \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the audit notice, proof of receipt, the monthly headcount for the previous year and the name of your payroll provider: the firm examines the form of the audit and prepares the documents to be presented.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. VAT<\/small><\/span>\n    <div class=\"kcf-price-body\">\n      <p class=\"kcf-price-text\"><strong>Preliminary review of your case.<\/strong> Examination of your documents and a first written analysis by Reda Kohen, within 24 to 48 business hours. Payment is made online after this form is sent.<\/p>\n      <ul class=\"kcf-price-meta\">\n        <li>Up to 1 GB of documents, folders and subfolders accepted<\/li>\n        <li>Secure payment, no banking data stored<\/li>\n        <li><a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms and fee agreement<\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-row\">\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2name\">Full name<\/label>\n      <input class=\"kcf-input\" type=\"text\" id=\"kcf-2name\" name=\"name\" placeholder=\"Your name\" required autocomplete=\"name\" aria-describedby=\"kcf-2name-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2name-err\" role=\"alert\"><\/p>\n    <\/div>\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2phone\">Telephone <span class=\"kcf-optional\">(optional)<\/span><\/label>\n      <input class=\"kcf-input\" type=\"tel\" inputmode=\"tel\" id=\"kcf-2phone\" name=\"phone\" placeholder=\"06 00 00 00 00\" autocomplete=\"tel\" aria-describedby=\"kcf-2phone-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2phone-err\" role=\"alert\"><\/p>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2email\">Email address<\/label>\n    <input class=\"kcf-input\" type=\"email\" id=\"kcf-2email\" name=\"email\" placeholder=\"your@email.com\" required autocomplete=\"email\" spellcheck=\"false\" autocapitalize=\"off\" aria-describedby=\"kcf-2email-err\">\n    <p class=\"kcf-field-error\" id=\"kcf-2email-err\" role=\"alert\"><\/p>\n  <\/div>\n  \n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2message\">Message<\/label>\n    <textarea class=\"kcf-textarea\" id=\"kcf-2message\" name=\"message\" placeholder=\"Briefly describe your situation...\" required aria-describedby=\"kcf-2message-err\"><\/textarea>\n    <p class=\"kcf-field-error\" id=\"kcf-2message-err\" role=\"alert\"><\/p>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\">Attachments <span class=\"kcf-optional\">(optional, 500 files max, 1 GB)<\/span><\/label>\n    <div class=\"kcf-dropzone\" id=\"kcf-2dropzone\">\n      <svg class=\"kcf-dropzone-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"17 8 12 3 7 8\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"15\"\/><\/svg>\n      <p class=\"kcf-dropzone-text\"><strong>Click<\/strong> or drag your files here<br>All formats accepted (PDF, Word, images, etc.)<\/p>\n      <input type=\"file\" name=\"attachments\" id=\"kcf-2files\" multiple>\n    <\/div>\n    <div class=\"kcf-file-list\" id=\"kcf-2filelist\"><\/div>\n    <div class=\"kcf-progress\" id=\"kcf-2progress\">\n      <div class=\"kcf-progress-bar\"><div class=\"kcf-progress-fill\" id=\"kcf-2progressfill\"><\/div><\/div>\n      <p class=\"kcf-progress-text\" id=\"kcf-2progresstext\">Sending...<\/p>\n    <\/div>\n  <\/div>\n  <button type=\"submit\" class=\"kcf-btn\">\n    <span class=\"kcf-spinner\"><\/span>\n    <span class=\"kcf-btn-text\">Pay \u20ac80 and send my case<\/span>\n  <\/button>\n  <div class=\"kcf-msg\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" tabindex=\"-1\"><\/div>\n  <p class=\"kcf-note\">Payment constitutes a request for immediate performance of your analysis. Your data is used only to process your request. <a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms<\/a> \u00b7 <a href=\"\/politique-de-confidentialite\/\">Privacy policy<\/a>.<\/p>\n<\/form>\n      <\/div>\n      <\/div><\/div>\n      <div class=\"kcv-press knp\">\n<style>\n    .kcv-press.knp ul.knp__ruban{animation-duration:132s}@media (max-width:600px){.kcv-press.knp ul.knp__ruban{animation-duration:96s}}\n    .knp .knp__piste:hover ul.knp__ruban,.knp.knp--ouvert ul.knp__ruban{animation-play-state:paused}\n    .knp .knp__piste:has(button:focus-visible) ul.knp__ruban{animation:none}\n    .knp button.knp__logo{all:unset;box-sizing:border-box;display:flex;align-items:center;justify-content:center;height:100%;cursor:pointer;transition:transform .2s ease}\n    .knp button.knp__logo:hover{transform:scale(1.05)}\n    .knp button.knp__logo:active{transform:scale(.97)}\n    .knp button.knp__logo:focus-visible{outline:2px solid #1F4FA8;outline-offset:4px;border-radius:6px}\n    \/* Fen\u00eatre : reprise de la fen\u00eatre de r\u00e9ponse de la FAQ de l'accueil (kfv-dialog). *\/\n    .knp dialog.knp__dlg{width:min(640px,calc(100vw - 32px));max-height:min(80vh,760px);box-sizing:border-box;margin:auto;padding:0;border:0;border-radius:20px;background:#fff;color:#424245;box-shadow:0 30px 90px rgba(0,0,0,.28),0 0 0 1px rgba(0,0,0,.05);overflow:visible;flex-direction:column;font-family:Inter,-apple-system,BlinkMacSystemFont,\"Helvetica Neue\",Arial,sans-serif;-webkit-font-smoothing:antialiased}\n    .knp dialog.knp__dlg[open]{display:flex}\n    .knp dialog.knp__dlg::backdrop{background:rgba(20,20,24,.34);-webkit-backdrop-filter:blur(6px);backdrop-filter:blur(6px)}\n    .knp .knp__tete{display:flex;align-items:center;gap:16px;padding:24px 26px 0 32px}\n    .knp .knp__tete img{display:block;width:auto;max-width:140px;height:22px;object-fit:contain;margin-right:auto}\n    .knp .knp__tete img.knp--fixe{filter:brightness(0)}\n    .knp .knp__fermer{flex:none;display:grid;place-items:center;width:30px;height:30px;margin:0;padding:0;border:0;border-radius:50%;background:#f2f2f4;color:#6e6e73;cursor:pointer}\n    .knp .knp__fermer:hover{background:#e8e8ed;color:#1d1d1f}\n    .knp .knp__fermer:focus-visible{outline:2px solid #1F4FA8;outline-offset:2px}\n    .knp .knp__rail{display:flex;flex:1 1 auto;min-height:0;overflow-x:auto;overflow-y:hidden;scroll-snap-type:x mandatory;overscroll-behavior-x:contain;scrollbar-width:none}\n    .knp .knp__rail::-webkit-scrollbar{display:none}\n    .knp .knp__art{flex:0 0 100%;box-sizing:border-box;scroll-snap-align:start;overflow-y:auto;padding:18px 32px 10px}\n    .knp .knp__video{display:block;width:100%;height:auto;aspect-ratio:16\/9;border-radius:10px;background:#000;margin:0 0 8px}\n    .knp .knp__meta{margin:0 0 8px;font-size:13px;line-height:1.4;color:#86868b}\n    .knp h3.knp__titre-art{margin:0 0 14px;font-family:inherit;font-size:20px;font-weight:650;line-height:1.3;letter-spacing:-.02em;text-transform:none;color:#1d1d1f;text-wrap:pretty}\n    .knp .knp__citation{display:block;margin:0;padding:0 0 0 14px;border-left:2px solid #d2d2d7;font-size:15.5px;line-height:1.7;font-style:italic;color:#424245;quotes:none}\n    .knp .knp__citation::before,.knp .knp__citation::after{content:\"\"}\n    .knp .knp__extrait{margin:0;font-size:15.5px;line-height:1.7;color:#424245}\n    .knp .knp__pied{display:flex;align-items:center;justify-content:space-between;gap:16px;margin:0;padding:14px 32px 20px;border-top:1px solid rgba(0,0,0,.07);font-size:14px;color:#6e6e73}\n    .knp a.knp__lire{display:inline-flex;align-items:center;gap:6px;color:#1F4FA8;font-weight:500;text-decoration:none}\n    .knp a.knp__lire:hover span{text-decoration:underline;text-underline-offset:3px}\n    .knp a.knp__lire:focus-visible{outline:2px solid #1F4FA8;outline-offset:3px;border-radius:4px}\n    .knp .knp__compte{font-size:13px;color:#86868b;font-variant-numeric:tabular-nums}\n    \/* Fl\u00e8ches : mod\u00e8le du carrousel \u00ab Nos domaines d'intervention \u00bb (.slider-arrow), pos\u00e9es de part et d'autre de la fen\u00eatre. *\/\n    .knp .knp__fleche{position:absolute;top:50%;z-index:2;width:64px;height:64px;margin:0;padding:0;border:0;background:transparent;cursor:pointer;transform:translateY(-50%);transition:transform .2s ease,opacity .2s ease;-webkit-appearance:none;appearance:none}\n    .knp .knp__fleche svg{display:block;filter:drop-shadow(0 4px 12px rgba(0,0,0,.12))}\n    .knp .knp__fleche:hover{transform:translateY(-50%) scale(1.05)}\n    .knp .knp__fleche:active{transform:translateY(-50%) scale(.95)}\n    .knp .knp__fleche:focus-visible{outline:2px solid #fff;outline-offset:3px;border-radius:50%}\n    .knp .knp__fleche[data-dir=\"-1\"]{left:-84px}\n    .knp .knp__fleche[data-dir=\"1\"]{right:-84px}\n    .knp .knp__fleche[hidden],.knp .knp__fleche.knp--bout{opacity:0;pointer-events:none}\n    @media (max-width:899px){.knp .knp__fleche{display:none}}\n    @media (max-width:767px){\n      .knp dialog.knp__dlg{width:100%;max-width:100%;max-height:86vh;margin:auto 0 0;border-radius:20px 20px 0 0;overflow:hidden}\n      .knp .knp__tete{padding:20px 18px 0 20px}\n      .knp .knp__art{padding:16px 20px 8px}\n      .knp h3.knp__titre-art{font-size:18px}\n      .knp .knp__citation,.knp .knp__extrait{font-size:15px}\n      .knp .knp__pied{padding:12px 20px calc(16px + env(safe-area-inset-bottom))}\n    }\n    @media (prefers-reduced-motion:no-preference){.knp dialog.knp__dlg[open]{animation:knp-in .28s cubic-bezier(.2,.8,.2,1)}@keyframes knp-in{from{opacity:0;transform:translateY(14px) scale(.985)}}}\n    @media (prefers-reduced-motion:reduce){.knp button.knp__logo,.knp .knp__fleche{transition:none}}\n<\/style>\n        <p class=\"kcv-press-t\">In the <em>media<\/em><\/p><style>.knp p.knp__watchlink{margin:14px 0 4px;padding:0 24px;text-align:center;line-height:1}.knp a.knp__videos{display:inline-flex;align-items:center;gap:8px;padding:9px 18px 9px 14px;border:1px solid #CFDEF0;border-radius:999px;background:linear-gradient(135deg,#FFFFFF 0%,#E6EEF8 100%);color:#1F4FA8;font-family:inherit;font-size:14px;font-weight:600;letter-spacing:.01em;line-height:1.2;text-decoration:none;transition:border-color .2s ease,box-shadow .2s ease,transform .2s ease}.knp a.knp__videos svg{flex:0 0 auto;display:block}.knp a.knp__videos:hover{background:linear-gradient(135deg,#FFFFFF 0%,#DCEAFB 100%);border-color:#1F4FA8;color:#1F4FA8;box-shadow:0 6px 18px rgba(31,79,168,.14);transform:translateY(-1px)}.knp a.knp__videos:focus-visible{outline:2px solid #1F4FA8;outline-offset:3px}.kcv-press.knp{display:flex;flex-wrap:wrap;justify-content:center;align-items:center;column-gap:14px}.kcv-press.knp>.kcv-press-t,.kcv-press.knp>.knp__watchlink{flex:0 0 auto}.kcv-press.knp>.knp__piste{flex:0 0 100%}.kcv-press.knp p.knp__watchlink{margin:0 0 2px;padding:0;line-height:17px}.kcv-press.knp a.knp__videos{gap:5px;padding:0;border:0;border-radius:0;background:none;box-shadow:none;font-size:11.5px;letter-spacing:.02em;line-height:17px;transform:none}.kcv-press.knp a.knp__videos:hover{background:none;box-shadow:none;transform:none}.kcv-press.knp a.knp__videos:hover span{text-decoration:underline;text-underline-offset:3px}.kcv-press.knp a.knp__videos svg{width:13px;height:13px}.knp .knp__vc{display:none}@media (max-width:900px){.kcv-press.knp .knp__vl{display:none}.kcv-press.knp .knp__vc{display:inline}}@media (prefers-reduced-motion:reduce){.knp a.knp__videos{transition:none}.knp a.knp__videos:hover{transform:none}}<\/style><p class=\"knp__watchlink\"><a class=\"knp__videos\" href=\"https:\/\/kohenavocats.fr\/en\/media\/\" aria-label=\"Watch the videos and their transcripts\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 20 20\" aria-hidden=\"true\" focusable=\"false\"><circle cx=\"10\" cy=\"10\" r=\"9\" fill=\"#1F4FA8\"\/><path d=\"M8.3 6.4v7.2l5.6-3.6z\" fill=\"#fff\"\/><\/svg><span class=\"knp__vl\">Watch the videos and their transcripts<\/span><span class=\"knp__vc\">Videos<\/span><\/a><\/p>\n        <div class=\"knp__piste\"><ul class=\"knp__ruban\" role=\"list\"><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-2\" aria-haspopup=\"dialog\" aria-label=\"France 2: watch the report featuring Hassan Kohen\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-2.svg\" alt=\"France 2\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"tf1\" aria-haspopup=\"dialog\" aria-label=\"TF1: watch the news excerpt featuring Hassan Kohen\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/tf1.svg\" alt=\"TF1\" style=\"--h:36px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-tv\" aria-haspopup=\"dialog\" aria-label=\"France T\u00e9l\u00e9visions: watch the excerpt featuring Reda Kohen\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-tv.svg\" alt=\"France T\u00e9l\u00e9visions\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"bfm\" aria-haspopup=\"dialog\" aria-label=\"BFMTV: watch the excerpt featuring Reda Kohen\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/bfm.svg\" alt=\"BFMTV\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-point\" aria-haspopup=\"dialog\" aria-label=\"Le Point: see the 2 publications\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-point.svg\" alt=\"Le Point\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-figaro\" aria-haspopup=\"dialog\" aria-label=\"Le Figaro Immobilier: see the 3 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-figaro.svg\" alt=\"Le Figaro\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"liberation\" aria-haspopup=\"dialog\" aria-label=\"Lib\u00e9ration: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/liberation.svg\" alt=\"Lib\u00e9ration\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"les-echos\" aria-haspopup=\"dialog\" aria-label=\"Les Echos: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/les-echos.svg\" alt=\"Les Echos\" style=\"--h:23px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"20-minutes\" aria-haspopup=\"dialog\" aria-label=\"20 Minutes: see the 12 publications\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/20-minutes.svg\" alt=\"20 Minutes\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"ouest-france\" aria-haspopup=\"dialog\" aria-label=\"Ouest-France: see the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/ouest-france.svg\" alt=\"Ouest-France\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"franceinfo\" aria-haspopup=\"dialog\" aria-label=\"franceinfo: see the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/franceinfo.svg\" alt=\"franceinfo\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"actu-fr\" aria-haspopup=\"dialog\" aria-label=\"actu.fr: see the 3 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/actu-fr.svg\" alt=\"actu.fr\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"marie-claire\" aria-haspopup=\"dialog\" aria-label=\"Marie Claire: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/marie-claire.svg\" alt=\"Marie Claire\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"femme-actuelle\" aria-haspopup=\"dialog\" aria-label=\"Femme Actuelle: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/femme-actuelle.svg\" alt=\"Femme Actuelle\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"psychologies\" aria-haspopup=\"dialog\" aria-label=\"Psychologies: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/psychologies.svg\" alt=\"Psychologies\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"economie-matin\" aria-haspopup=\"dialog\" aria-label=\"\u00c9conomie Matin: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/economie-matin.jpg\" alt=\"\u00c9conomie Matin\" style=\"--h:24px;mix-blend-mode:multiply\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/lexbase.png\" alt=\"Lexbase\" style=\"--h:20px\" decoding=\"async\"><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"la-voix-du-nord\" aria-haspopup=\"dialog\" aria-label=\"La Voix du Nord: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/la-voix-du-nord.svg\" alt=\"La Voix du Nord\" style=\"--h:17px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"sortir-a-paris\" aria-haspopup=\"dialog\" aria-label=\"Sortir \u00e0 Paris: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/sortir-a-paris.png\" alt=\"Sortir \u00e0 Paris\" style=\"--h:40px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"science-et-vie\" aria-haspopup=\"dialog\" aria-label=\"Science &amp; Vie: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/science-et-vie.svg\" alt=\"Science &amp; Vie\" style=\"--h:22px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"frandroid\" aria-haspopup=\"dialog\" aria-label=\"Frandroid: see the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/frandroid.svg\" alt=\"Frandroid\" style=\"--h:15px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"magicmaman\" aria-haspopup=\"dialog\" aria-label=\"Magicmaman: see the publication\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/magicmaman.svg\" alt=\"Magicmaman\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"next\" aria-haspopup=\"dialog\" aria-label=\"Next: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/next.svg\" alt=\"Next\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"actu-juridique\" aria-haspopup=\"dialog\" aria-label=\"Actu-Juridique: see the publication\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/actu-juridique.svg\" alt=\"Actu-Juridique\" style=\"--h:22px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"batiweb\" aria-haspopup=\"dialog\" aria-label=\"Batiweb: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/batiweb.png\" alt=\"Batiweb\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"berliner-zeitung\" aria-haspopup=\"dialog\" aria-label=\"Berliner Zeitung: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/berliner-zeitung.svg\" alt=\"Berliner Zeitung\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"startupitalia\" aria-haspopup=\"dialog\" aria-label=\"StartupItalia: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/startupitalia.webp\" alt=\"StartupItalia\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"beincrypto\" aria-haspopup=\"dialog\" aria-label=\"BeInCrypto: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/beincrypto.svg\" alt=\"BeInCrypto\" style=\"--h:18px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-2\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-2.svg\" alt=\"\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"tf1\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/tf1.svg\" alt=\"\" style=\"--h:36px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-tv\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-tv.svg\" alt=\"\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"bfm\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/bfm.svg\" alt=\"\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-point\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-point.svg\" alt=\"\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-figaro\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-figaro.svg\" alt=\"\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"liberation\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/liberation.svg\" alt=\"\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"les-echos\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/les-echos.svg\" alt=\"\" style=\"--h:23px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"20-minutes\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/20-minutes.svg\" alt=\"\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"ouest-france\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/ouest-france.svg\" alt=\"\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"franceinfo\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/franceinfo.svg\" alt=\"\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"actu-fr\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/actu-fr.svg\" alt=\"\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"marie-claire\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/marie-claire.svg\" alt=\"\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"femme-actuelle\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/femme-actuelle.svg\" alt=\"\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"psychologies\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/psychologies.svg\" alt=\"\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"economie-matin\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/economie-matin.jpg\" alt=\"\" style=\"--h:24px;mix-blend-mode:multiply\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/lexbase.png\" alt=\"\" style=\"--h:20px\" decoding=\"async\"><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"la-voix-du-nord\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/la-voix-du-nord.svg\" alt=\"\" style=\"--h:17px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"sortir-a-paris\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/sortir-a-paris.png\" alt=\"\" style=\"--h:40px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"science-et-vie\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/science-et-vie.svg\" alt=\"\" style=\"--h:22px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"frandroid\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/frandroid.svg\" alt=\"\" style=\"--h:15px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"magicmaman\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/magicmaman.svg\" alt=\"\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"next\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/next.svg\" alt=\"\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"actu-juridique\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/actu-juridique.svg\" alt=\"\" style=\"--h:22px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"batiweb\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/batiweb.png\" alt=\"\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"berliner-zeitung\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/berliner-zeitung.svg\" alt=\"\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"startupitalia\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/startupitalia.webp\" alt=\"\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"beincrypto\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/beincrypto.svg\" alt=\"\" style=\"--h:18px\" decoding=\"async\"><\/button><\/li><\/ul><\/div>\n      <!-- knp-cliquable-20261016 -->\n<dialog class=\"knp__dlg\" aria-label=\"Press article\">\n<div class=\"knp__tete\"><img alt=\"\" decoding=\"async\"><button type=\"button\" class=\"knp__fermer\" aria-label=\"Close\"><svg width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" aria-hidden=\"true\"><path d=\"M1 1l10 10M11 1L1 11\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/><\/svg><\/button><\/div>\n<div class=\"knp__rail\" tabindex=\"-1\"><\/div>\n<p class=\"knp__pied\"><a class=\"knp__lire\" target=\"_blank\" rel=\"noopener\"><span><\/span><svg width=\"11\" height=\"11\" viewBox=\"0 0 12 12\" aria-hidden=\"true\"><path d=\"M3.5 1.5h7v7M10.5 1.5l-9 9\" stroke=\"currentColor\" stroke-width=\"1.5\" fill=\"none\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/a><span class=\"knp__compte\" aria-live=\"polite\"><\/span><\/p>\n<button type=\"button\" class=\"knp__fleche\" data-dir=\"-1\" aria-label=\"Previous article\"><svg width=\"64\" height=\"64\" viewBox=\"0 0 64 64\" fill=\"none\" aria-hidden=\"true\"><circle cx=\"32\" cy=\"32\" r=\"30\" fill=\"white\"\/><path d=\"M38 20L24 32L38 44\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/button>\n<button type=\"button\" class=\"knp__fleche\" data-dir=\"1\" aria-label=\"Next article\"><svg width=\"64\" height=\"64\" viewBox=\"0 0 64 64\" fill=\"none\" aria-hidden=\"true\"><circle cx=\"32\" cy=\"32\" r=\"30\" fill=\"white\"\/><path d=\"M26 20L40 32L26 44\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/button>\n<\/dialog>\n<script type=\"application\/json\" class=\"knp-donnees\">{\"france-2\":{\"nom\":\"France 2\",\"articles\":[{\"titre\":\"Recel de produits vol\u00e9s : Hassan Kohen sur France 2\",\"date\":\"2026-10-19\",\"url\":\"https:\/\/kohenavocats.com\/medias\/france-2-hassan-kohen-recel-produits-voles\/\",\"video\":\"https:\/\/kohenavocats.com\/wp-content\/uploads\/medias-presse\/hassan-kohen-france-2-recel-2026-10-19.mp4\",\"poster\":\"https:\/\/kohenavocats.com\/wp-content\/uploads\/medias-presse\/hassan-kohen-france-2-recel-2026-10-19.jpg\",\"auteur\":\"Me Hassan Kohen\",\"libelle\":\"Voir la vid\u00e9o et l\u2019intervention\",\"libelle_en\":\"Watch the video and read the interview\"}]},\"tf1\":{\"nom\":\"TF1 Info\",\"articles\":[{\"titre\":\"Hassan Kohen au JT de 20 heures de TF1\",\"date\":\"2026-10-18\",\"url\":\"https:\/\/www.tf1.fr\/tf1\/jt-20h\/videos\/le-jt-de-20-heures-de-tf1-du-dimanche-18-octobre-2026-52289062.html\",\"video\":\"\/wp-content\/uploads\/medias-presse\/hassan-kohen-tf1-20h-2026-10-18.mp4\",\"poster\":\"\/wp-content\/uploads\/medias-presse\/hassan-kohen-tf1-20h-2026-10-18.jpg\",\"auteur\":\"Me Hassan Kohen\",\"libelle\":\"Voir le JT sur TF1+\"},{\"titre\":\"Cette arnaque aux faux policiers a \u00e9t\u00e9 signal\u00e9e dans plusieurs d\u00e9partements, des num\u00e9ros de commissariat ont \u00e9t\u00e9 usurp\u00e9s\",\"date\":\"2026-08-29\",\"url\":\"https:\/\/www.tf1info.fr\/societe\/cette-arnaque-aux-faux-policiers-a-ete-signalee-dans-plusieurs-departements-des-numeros-de-commissariat-ont-ete-usurpes-2460812.html\",\"citation\":\"[\u2026] v\u00e9rifier le num\u00e9ro du service par une source officielle, puis \u00e0 rappeler le standard de la brigade ou du commissariat [\u2026]\",\"auteur\":\"Me Hassan Kohen\"}]},\"bfm\":{\"nom\":\"BFMTV\",\"articles\":[{\"titre\":\"Reda Kohen sur BFMTV\",\"date\":\"2026-10-05\",\"url\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-bfmtv-2026-10-05.mp4\",\"video\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-bfmtv-2026-10-05.mp4\",\"poster\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-bfmtv-2026-10-05.jpg\",\"auteur\":\"Me Reda Kohen\",\"libelle\":\"Ouvrir la vid\u00e9o\",\"libelle_en\":\"Open the video\"}]},\"france-tv\":{\"nom\":\"France T\u00e9l\u00e9visions\",\"articles\":[{\"titre\":\"Reda Kohen sur FranceTV\",\"date\":\"2026-10-04\",\"url\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-francetv-2026-10-04.mp4\",\"video\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-francetv-2026-10-04.mp4\",\"poster\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-francetv-2026-10-04.jpg\",\"auteur\":\"Me Reda Kohen\",\"libelle\":\"Ouvrir la vid\u00e9o\",\"libelle_en\":\"Open the video\"},{\"titre\":\"Blocages de lyc\u00e9es, tirs de gaz lacrymog\u00e8ne, interdiction des protections : les arr\u00eat\u00e9s anti-masques de la pr\u00e9fecture attaqu\u00e9s en justice\",\"date\":\"2026-10-02\",\"url\":\"https:\/\/france3-regions.franceinfo.fr\/occitanie\/herault\/montpellier\/blocages-de-lycees-tirs-de-gaz-lacrymogene-interdiction-des-protections-les-arretes-anti-masques-de-la-prefecture-attaques-en-justice-3426921.html\",\"citation\":\"Le pr\u00e9fet dispose de pouvoirs de police pour pr\u00e9venir les troubles \u00e0 l'ordre public, mais toute restriction doit \u00eatre adapt\u00e9e, n\u00e9cessaire et proportionn\u00e9e aux risques \u00e9tablis.\",\"auteur\":\"Me Hassan Kohen\"},{\"titre\":\"Embarcation de migrants dans la Manche : pourquoi les autorit\u00e9s n'ont pas stopp\u00e9 la progression du bateau ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/france3-regions.franceinfo.fr\/normandie\/calvados\/embarcation-de-migrants-dans-la-manche-pourquoi-les-autorites-n-ont-pas-stoppe-la-progression-du-bateau-3421184.html\",\"citation\":\"En mer, la r\u00e8gle qui commande tout est la sauvegarde de la vie humaine.\",\"auteur\":\"Me Hassan Kohen\"}]},\"le-point\":{\"nom\":\"Le Point\",\"articles\":[{\"titre\":\"Assureurs, parents, r\u00e9gion\u2026 qui va payer pour les lyc\u00e9es saccag\u00e9s ?\",\"date\":\"2026-10-02\",\"url\":\"https:\/\/www.lepoint.fr\/economie\/assureurs-parents-region-qui-va-payer-pour-les-lycees-saccages-C66GTJYEMBESFDM44QWQOBH3SE\/\",\"citation\":\"Une facture ne cr\u00e9e aucune dette.\",\"auteur\":\"Me Hassan Kohen\"},{\"titre\":\"Accus\u00e9e de faire r\u00e9f\u00e9rence au 7 Octobre, la marque Sa7ten peut-elle \u00eatre interdite ?\",\"date\":\"2026-08-08\",\"url\":\"https:\/\/www.lepoint.fr\/societe\/accusee-de-faire-reference-au-7-octobre-la-marque-sa7ten-peut-elle-etre-interdite-QQJWYECLPBDXPEMVXZJPU5RY6A\/\",\"citation\":\"Le premier terrain serait l'\u00e9l\u00e9ment mat\u00e9riel : \u00e9tablir que les signes, dans leur contexte r\u00e9el, n'incitent \u00e0 aucun jugement favorable [\u2026]\",\"auteur\":\"Me Hassan Kohen\"}]},\"le-figaro\":{\"nom\":\"Le Figaro Immobilier\",\"articles\":[{\"titre\":\"Menac\u00e9s d'\u00e9vacuation, des habitants priv\u00e9s de leur balcon avec vue mer depuis trois mois\",\"date\":\"2026-09-10\",\"url\":\"https:\/\/immobilier.lefigaro.fr\/article\/menaces-d-evacuation-des-habitants-prives-de-leur-balcon-avec-vue-mer-depuis-trois-mois-20260910\",\"citation\":\"L'interdiction d'utiliser un balcon constitue une privation r\u00e9elle, mais elle ne produit pas automatiquement une indemnit\u00e9 forfaitaire.\",\"auteur\":\"Cabinet Kohen Avocats\"},{\"titre\":\"Elles d\u00e9noncent le \u00ab pi\u00e8ge de l'indivision \u00bb qui se referme sur les victimes de divorces tr\u00e8s conflictuels\",\"date\":\"2026-07-28\",\"url\":\"https:\/\/immobilier.lefigaro.fr\/article\/elles-denoncent-le-piege-de-l-indivision-qui-se-referme-sur-les-victimes-de-divorces-tres-conflictuels-20260728\",\"citation\":\"Tant que le pr\u00eat n'est pas rembours\u00e9, ren\u00e9goci\u00e9 ou d\u00e9solidaris\u00e9 avec l'accord de la banque, l'engagement bancaire continue.\",\"auteur\":\"Me Hassan Kohen\"},{\"titre\":\"Sa maison est fissur\u00e9e \u00e0 cause de la s\u00e9cheresse, la justice le rend responsable\",\"date\":\"2026-06-18\",\"url\":\"https:\/\/immobilier.lefigaro.fr\/article\/sa-maison-est-fissuree-a-cause-de-la-secheresse-la-justice-le-rend-responsable-20260618\",\"citation\":\"C'est \u00e0 l'assur\u00e9, demandeur \u00e0 l'indemnisation, de rapporter la preuve qu'il a satisfait \u00e0 cette obligation ou que de telles mesures \u00e9taient impossibles.\",\"auteur\":\"Me Hassan Kohen\"}]},\"liberation\":{\"nom\":\"Lib\u00e9ration\",\"articles\":[{\"titre\":\"Droit de retrait, eau \u00e0 disposition, pauses\u2026 Quelles sont les r\u00e8gles au boulot en cas de fortes chaleurs ?\",\"date\":\"2026-05-27\",\"url\":\"https:\/\/www.liberation.fr\/environnement\/climat\/droit-de-retrait-eau-a-disposition-pauses-quelles-sont-les-regles-au-boulot-en-cas-de-fortes-chaleurs-20260527_ITW56R774NB33DNLWGR7I4MC2U\/\",\"citation\":\"L'avocat Hassan Kohen conseille sur son site internet de proc\u00e9der avec m\u00e9thode en l'absence de mesures suffisantes face \u00e0 une forte chaleur.\",\"auteur\":\"Lib\u00e9ration\",\"paraphrase\":true}]},\"les-echos\":{\"nom\":\"Les Echos\",\"articles\":[{\"titre\":\"Canicule : que pr\u00e9voit le Code du travail ?\",\"date\":\"2026-05-28\",\"url\":\"https:\/\/www.lesechos.fr\/travailler-mieux\/vie-au-travail\/canicule-que-prevoit-le-code-du-travail-2233836\",\"citation\":\"L'avocat Hassan Kohen conseille sur son site Internet de proc\u00e9der avec m\u00e9thode en l'absence de mesures suffisantes face \u00e0 une forte chaleur.\",\"auteur\":\"Les Echos\",\"paraphrase\":true}]},\"ouest-france\":{\"nom\":\"Ouest-France\",\"articles\":[{\"titre\":\"Elle a laiss\u00e9 son fils b\u00e2tir sa maison au fond de son terrain, sans rien signer chez le notaire : 20 ans plus tard, \u00e0 la succession, la maison n'\u00e9tait pas \u00e0 lui\",\"date\":\"2026-10-06\",\"url\":\"https:\/\/pause-maison.ouest-france.fr\/elle-a-laisse-son-fils-batir-sa-maison-au-fond-de-son-terrain-sans-rien-signer-chez-le-notaire-20-ans-plus-tard-a-la-succession-la-maison-n-etait-pas-a-lui\",\"citation\":\"Selon le cabinet Kohen Avocats, cinq informations doivent \u00eatre r\u00e9unies avant toute analyse.\",\"auteur\":\"Pause Maison, Ouest-France\",\"paraphrase\":true},{\"titre\":\"Auchan devient Lidl : ce que change (ou pas) votre cr\u00e9dit Oney en 2026\",\"date\":\"2026-09-25\",\"url\":\"https:\/\/mcetv.ouest-france.fr\/2026\/auchan-lidl-credit-oney-mensualites-contester\",\"citation\":\"Selon Kohen Avocats, qui d\u00e9taille en exclusivit\u00e9 les textes applicables \u00e0 cette situation in\u00e9dite, la r\u00e9ponse tient en deux temps bien distincts.\",\"auteur\":\"MCE TV, Ouest-France\",\"paraphrase\":true}]},\"franceinfo\":{\"nom\":\"franceinfo\",\"articles\":[{\"titre\":\"Col\u00e8re des lyc\u00e9ens : le projet de loi \u00ab casseur-payeur \u00bb est-il applicable ?\",\"date\":\"2026-10-04\",\"url\":\"https:\/\/www.franceinfo.fr\/economie\/greve\/colere-des-lyceens-le-projet-de-loi-casseur-payeur-est-il-applicable_8222587.html\",\"citation\":\"Quand une personne n'est pas solvable elle ne paye pas, tout simplement.\",\"auteur\":\"Me Reda Kohen\"},{\"titre\":\"Employeurs et salari\u00e9s, quels sont vos obligations et vos droits quand le thermom\u00e8tre explose ?\",\"date\":\"2026-06-18\",\"url\":\"https:\/\/www.franceinfo.fr\/environnement\/evenements-meteorologiques-extremes\/vagues-de-chaleur-canicules\/employeurs-et-salaries-quels-sont-vos-obligations-et-vos-droits-quand-le-thermometre-explose_8067299.html\",\"citation\":\"L'avocat Hassan Kohen conseille, sur son site internet, de proc\u00e9der avec m\u00e9thode en l'absence de mesures suffisantes face \u00e0 une forte chaleur.\",\"auteur\":\"franceinfo\",\"paraphrase\":true}]},\"actu-fr\":{\"nom\":\"actu.fr\",\"articles\":[{\"titre\":\"Mobilisation des lyc\u00e9ens : Val\u00e9rie P\u00e9cresse peut-elle vraiment supprimer ses 300 euros d'aides aux lyc\u00e9ens violents ?\",\"date\":\"2026-10-07\",\"url\":\"https:\/\/actu.fr\/ile-de-france\/saint-ouen-sur-seine_93070\/mobilisation-des-lyceens-valerie-pecresse-peut-elle-vraiment-supprimer-ses-300-euros-d-aides-aux-lyceens-violents_64887950.html\",\"citation\":\"Une punition suppose une loi qui la pr\u00e9voit.\",\"auteur\":\"Me Reda Kohen\"},{\"titre\":\"\u00ab Pour renouer le dialogue c'est rat\u00e9 \u00bb : le sermon du pr\u00e9fet des Hauts-de-Seine aux parents d'\u00e9l\u00e8ves casseurs ne passe pas\",\"date\":\"2026-10-06\",\"url\":\"https:\/\/actu.fr\/ile-de-france\/nanterre_92050\/pour-renouer-le-dialogue-c-est-rate-le-sermon-du-prefet-des-hauts-de-seine-aux-parents-d-eleves-casseurs-ne-passe-pas_64886890.html\",\"citation\":\"Aucun texte ne donne au pr\u00e9fet le pouvoir de convoquer les parents d'un mineur.\",\"auteur\":\"Me Reda Kohen\"},{\"titre\":\"C\u00e9dric Jubillar surpris en plein acte sexuel au parloir : que dit vraiment la loi et ce qu'il risque\",\"date\":\"2026-09-27\",\"url\":\"https:\/\/actu.fr\/societe\/cedric-jubillar-surpris-en-plein-acte-sexuel-au-parloir-que-dit-vraiment-la-loi-et-ce-qu-il-risque_64844675.html\",\"citation\":\"Un confinement ou une mise en cellule disciplinaire de plusieurs jours, parfois assortie du sursis.\",\"auteur\":\"Me Hassan Kohen\"}]},\"marie-claire\":{\"nom\":\"Marie Claire\",\"articles\":[{\"titre\":\"Des plafonds de 31 et 62 jours : tout comprendre \u00e0 la nouvelle r\u00e9forme des arr\u00eats de travail\",\"date\":\"2026-09-01\",\"url\":\"https:\/\/www.marieclaire.fr\/reforme-arret-de-travail-septembre-2026-plafonds-droits-salaries,1519083.asp\",\"citation\":\"Pour une pathologie longue, l'arr\u00eat initial sera suivi de prolongations successives, chacune r\u00e9\u00e9valu\u00e9e par le praticien.\",\"auteur\":\"Me Hassan Kohen\"}]},\"psychologies\":{\"nom\":\"Psychologies\",\"articles\":[{\"titre\":\"Ce changement dans la loi sur le consentement pourrait tout changer pour les victimes de viol, et voici pourquoi\",\"date\":\"2025-06-18\",\"url\":\"https:\/\/www.psychologies.com\/actualites\/societe\/changement-loi-consentement-pourrait-tout-changer-victimes-viol-604168\",\"citation\":\"[\u2026] la charge de la preuve incombe \u00e0 l'accusation, et le doute doit syst\u00e9matiquement profiter \u00e0 l'accus\u00e9.\",\"auteur\":\"Me Hassan Kohen\"}]},\"laforet\":{\"nom\":\"Lafor\u00eat Montesson\",\"articles\":[{\"titre\":\"Canicule et location : le propri\u00e9taire doit-il installer une clim ou un ventilateur ?\",\"date\":\"2026-06-25\",\"url\":\"https:\/\/www.laforet.com\/agence-immobiliere\/montesson\/blog\/actualite\/canicule-et-location-le-proprietaire-doit-il-installer-une-clim-ou-un-ventilateur\",\"citation\":\"Une climatisation fixe n\u00e9cessite une autorisation \u00e9crite du bailleur d\u00e8s lors qu'elle suppose de percer, fixer, raccorder ou modifier une fen\u00eatre.\",\"auteur\":\"Lafor\u00eat, d'apr\u00e8s Kohen Avocats\",\"paraphrase\":true}]},\"20-minutes\":{\"nom\":\"20 Minutes\",\"articles\":[{\"titre\":\"Il a fix\u00e9 une sonnette vid\u00e9o au-dessus de sa porte pour surveiller sa voiture gar\u00e9e devant : c'est le voisin d'en face qui a port\u00e9 plainte\",\"date\":\"2026-10-14\",\"url\":\"https:\/\/maison.20minutes.fr\/mm153068-il-a-fixe-une-sonnette-video-au-dessus-de-sa-porte-pour-surveiller-sa-voiture-garee-devant-c-est-le-voisin-d-en-face-qui-a-porte-plainte\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"J'ai sorti ma voiture du garage juste pour y ranger le salon de jardin : aux premiers froids, j'ai compris qui s'\u00e9tait install\u00e9 sous le capot\",\"date\":\"2026-10-13\",\"url\":\"https:\/\/maison.20minutes.fr\/mm153009-j-ai-sorti-ma-voiture-du-garage-juste-pour-y-ranger-le-salon-de-jardin-aux-premiers-froids-j-ai-compris-qui-s-etait-installe-sous-le-capot\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"\u00ab Je pensais juste cacher un compteur moche \u00bb : pourquoi le joli meuble viss\u00e9 dans votre entr\u00e9e peut faire grimper votre facture d'eau\",\"date\":\"2026-10-12\",\"url\":\"https:\/\/maison.20minutes.fr\/mm152671-je-pensais-juste-cacher-un-compteur-moche-pourquoi-le-joli-meuble-visse-dans-votre-entree-peut-faire-grimper-votre-facture-d-eau\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Ma facture d'eau a explos\u00e9 \u00e0 cause d'une canalisation qui fuyait au jardin : personne ne m'avait pr\u00e9venu du papier qu'il fallait r\u00e9clamer au plombier\",\"date\":\"2026-10-11\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/ma-facture-d-eau-a-explose-a-cause-d-une-canalisation-qui-fuyait-au-jardin-personne-ne-m-avait-prevenu-du-papier-qu-il-fallait-reclamer-au-plombier\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Elle a vu une bande de gazon rester bien verte entre son compteur d'eau et sa maison : sur la facture suivante, c'est le service des eaux qui a \u00e9crit\",\"date\":\"2026-10-11\",\"url\":\"https:\/\/maison.20minutes.fr\/mm152562-elle-a-vu-une-bande-de-gazon-rester-bien-verte-entre-son-compteur-d-eau-et-sa-maison-sur-la-facture-suivante-c-est-le-service-des-eaux-qui-a-ecrit\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Les anciens ne couvraient jamais leurs murs en pierre de peinture : la raison oubli\u00e9e refait surface sur les fa\u00e7ades blanchies cet automne\",\"date\":\"2026-10-10\",\"url\":\"https:\/\/maison.20minutes.fr\/mm152457-les-anciens-ne-couvraient-jamais-leurs-murs-en-pierre-de-peinture-la-raison-oubliee-refait-surface-sur-les-facades-blanchies-cet-automne\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Je me suis port\u00e9 caution du studio de mon fils pour ses \u00e9tudes : \u00e0 l'agence, on m'a expliqu\u00e9 la garantie gratuite qui m'aurait \u00e9vit\u00e9 de signer\",\"date\":\"2026-10-09\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/je-me-suis-porte-caution-du-studio-de-mon-fils-pour-ses-etudes-a-l-agence-on-m-a-explique-la-garantie-gratuite-qui-m-aurait-evite-de-signer\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"\u00ab Elle pensait que la taxe fonci\u00e8re du pr\u00e9 lou\u00e9 \u00e0 l'agriculteur \u00e9tait pour elle seule \u00bb : pourquoi la quittance de fermage de la Saint-Martin peut tout changer\",\"date\":\"2026-10-08\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/elle-pensait-que-la-taxe-fonciere-du-pre-loue-a-l-agriculteur-etait-pour-elle-seule-pourquoi-la-quittance-de-fermage-de-la-saint-martin-peut-tout-changer\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Le coup de vent de mercredi a couch\u00e9 mon vieux cerisier sur la v\u00e9randa du voisin : \u00e0 l'assurance, j'ai compris pourquoi \u00ab c'est la faute du vent \u00bb ne suffirait pas\",\"date\":\"2026-10-08\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/le-coup-de-vent-de-mercredi-a-couche-mon-vieux-cerisier-sur-la-veranda-du-voisin-a-l-assurance-j-ai-compris-pourquoi-c-est-la-faute-du-vent-ne-suffirait-pas\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"J'ai fait isoler le plafond de ma cave juste pour toucher une prime, apr\u00e8s un simple appel : les pr\u00e9l\u00e8vements sont tomb\u00e9s, alors que ce contrat \u00e9tait nul\",\"date\":\"2026-10-08\",\"url\":\"https:\/\/maison.20minutes.fr\/mm152072-j-ai-fait-isoler-le-plafond-de-ma-cave-juste-pour-toucher-une-prime-apres-un-simple-appel-les-prelevements-sont-tombes-alors-que-ce-contrat-etait-nul\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Mes enfants m'avaient offert une carte cadeau de 150 \u20ac pour mes 60 ans : le jour o\u00f9 j'ai trouv\u00e9 le rideau baiss\u00e9, le compte \u00e0 rebours avait d\u00e9j\u00e0 commenc\u00e9\",\"date\":\"2026-10-07\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/mes-enfants-m-avaient-offert-une-carte-cadeau-de-150-eur-pour-mes-60-ans-le-jour-ou-j-ai-trouve-le-rideau-baisse-le-compte-a-rebours-avait-deja-commence\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"J\u2019ai fait percer le toit de mes combles fra\u00eechement isol\u00e9s juste pour y faire entrer la lumi\u00e8re : un an plus tard, c\u2019est la mairie qui a tout recompt\u00e9\",\"date\":\"2026-10-07\",\"url\":\"https:\/\/maison.20minutes.fr\/mm151832-jai-fait-percer-le-toit-de-mes-combles-fraichement-isoles-juste-pour-y-faire-entrer-la-lumiere-un-an-plus-tard-cest-la-mairie-qui-a-tout-recompte\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true}]},\"wikipedia\":{\"nom\":\"Wikip\u00e9dia\",\"articles\":[{\"titre\":\"Rupture conventionnelle du contrat de travail\",\"url\":\"https:\/\/fr.wikipedia.org\/wiki\/Rupture_conventionnelle_du_contrat_de_travail\",\"citation\":\"Le cabinet y est cit\u00e9 en r\u00e9f\u00e9rence : \u00ab La rupture conventionnelle \u00e0 l'\u00e9preuve de la loi du 11 juin 2026 : l'inflexion d'un dispositif entre libert\u00e9 contractuelle et ma\u00eetrise des deniers publics \u00bb.\",\"auteur\":\"Wikip\u00e9dia\",\"paraphrase\":true,\"libelle\":\"Voir l\u2019article sur Wikip\u00e9dia\"},{\"titre\":\"Emmanuel Riotte\",\"url\":\"https:\/\/fr.wikipedia.org\/wiki\/Emmanuel_Riotte\",\"citation\":\"Le cabinet y est cit\u00e9 en r\u00e9f\u00e9rence : \u00ab D\u00e9put\u00e9 \u00e9lu s\u00e9nateur ou devenu maire : son suppl\u00e9ant peut-il refuser le si\u00e8ge et garder sa mairie ? \u00bb.\",\"auteur\":\"Wikip\u00e9dia\",\"paraphrase\":true,\"libelle\":\"Voir l\u2019article sur Wikip\u00e9dia\"},{\"titre\":\"\u00c9lections s\u00e9natoriales fran\u00e7aises de 2026\",\"url\":\"https:\/\/fr.wikipedia.org\/wiki\/%C3%89lections_s%C3%A9natoriales_fran%C3%A7aises_de_2026\",\"citation\":\"Le cabinet y est cit\u00e9 en r\u00e9f\u00e9rence : \u00ab Brice Hortefeux au Parlement europ\u00e9en malgr\u00e9 son in\u00e9ligibilit\u00e9 ? Ce que pr\u00e9voit la loi quand un eurod\u00e9put\u00e9 devient s\u00e9nateur \u00bb.\",\"auteur\":\"Wikip\u00e9dia\",\"paraphrase\":true,\"libelle\":\"Voir l\u2019article sur Wikip\u00e9dia\"},{\"titre\":\"Classement sans suite\",\"url\":\"https:\/\/fr.wikipedia.org\/wiki\/Classement_sans_suite\",\"citation\":\"Le cabinet y est cit\u00e9 en r\u00e9f\u00e9rence : \u00ab Le classement sans suite des demandes de naturalisation \u00e0 l'\u00e9preuve de l'office du juge administratif : la justiciabilit\u00e9 clarifi\u00e9e par le Conseil d'\u00c9tat \u00bb.\",\"auteur\":\"Wikip\u00e9dia\",\"paraphrase\":true,\"libelle\":\"Voir l\u2019article sur Wikip\u00e9dia\"}]},\"data-gouv\":{\"nom\":\"data.gouv.fr\",\"articles\":[{\"titre\":\"Organisation Ma\u00eetre Hassan KOHEN\",\"url\":\"https:\/\/www.data.gouv.fr\/organizations\/maitre-hassan-kohen\",\"citation\":\"Fiche de l'organisation du cabinet sur data.gouv.fr, la plateforme des donn\u00e9es publiques de l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Awwwards\"}]},\"pappers\":{\"nom\":\"Pappers\",\"articles\":[{\"titre\":\"Divorce du dirigeant : ce que le r\u00e9gime matrimonial change pour votre soci\u00e9t\u00e9\",\"date\":\"2026-09-04\",\"url\":\"https:\/\/www.pappers.fr\/gestion-entreprise\/divorce-dirigeant-regime-matrimonial\",\"citation\":\"Le dirigeant a int\u00e9r\u00eat \u00e0 faire travailler ensemble son expert-comptable, son notaire et un avocat sp\u00e9cialis\u00e9 en droit de la famille \u00e0 Paris.\",\"auteur\":\"Pappers\",\"paraphrase\":true},{\"titre\":\"Ma\u00eetre KOHEN Reda, avocat \u00e0 Paris\",\"url\":\"https:\/\/justice.pappers.fr\/avocat\/kohen-reda-75017\",\"citation\":\"Fiche de Me Reda Kohen sur Pappers Justice, avec les d\u00e9cisions de justice publi\u00e9es o\u00f9 il est intervenu.\",\"auteur\":\"Pappers Justice\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Pappers Justice\"}]},\"leboncoin\":{\"nom\":\"Leboncoin\",\"articles\":[{\"titre\":\"Bouilloires thermiques : bient\u00f4t interdites \u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s maintenant\",\"date\":\"2026-09-10\",\"url\":\"https:\/\/www.economiematin.fr\/bail-nouveau-2026-proprietaires-anticiper\",\"citation\":\"Sur le d\u00e9cret n\u00b0 2026-596 du 7 juillet 2026, l'article renvoie \u00e0 l'analyse publi\u00e9e par le cabinet.\",\"auteur\":\"\u00c9conomie Matin\",\"paraphrase\":true}]},\"la-voix-du-nord\":{\"nom\":\"La Voix du Nord\",\"articles\":[{\"titre\":\"Que risquent les personnes qui ach\u00e8tent des objets vol\u00e9s le 17 octobre ?\",\"date\":\"2026-10-19\",\"url\":\"https:\/\/www.lavoixdunord.fr\/1747700\/article\/2026-10-19\/que-risquent-les-personnes-qui-achetent-des-objets-voles-le-17-octobre\",\"citation\":\"L\u2019infraction suppose la connaissance de l\u2019origine : savoir que l\u2019objet provient d\u2019un vol.\",\"auteur\":\"Me Hassan Kohen\"}]},\"sortir-a-paris\":{\"nom\":\"Sortir \u00e0 Paris\",\"articles\":[{\"titre\":\"Manifestation du 24 octobre \u00e0 Paris : parcours, nouvelles stations ferm\u00e9es, les infos\",\"date\":\"2026-10-20\",\"url\":\"https:\/\/www.sortiraparis.com\/actualites\/a-paris\/articles\/355171-manifestation-du-24-octobre-a-paris-parcours-nouvelles-stations-fermees-les-infos\",\"citation\":\"Sur le d\u00e9lai de d\u00e9claration d\u2019une manifestation \u00e0 Paris, l\u2019article renvoie \u00e0 l\u2019analyse du cabinet, pr\u00e9sent\u00e9 comme \u00ab un avocat p\u00e9naliste parisien \u00bb.\",\"auteur\":\"Sortir \u00e0 Paris\",\"paraphrase\":true}]},\"science-et-vie\":{\"nom\":\"Science \\u0026 Vie\",\"articles\":[{\"titre\":\"Canicule : sans climatisation, ces quelques gestes simples permettraient de faire chuter la temp\u00e9rature de votre logement\",\"date\":\"2026-07-07\",\"url\":\"https:\/\/www.science-et-vie.com\/nature-et-environnement\/climat\/canicule-sans-climatisation-quelques-gestes-simples-permettraient-de-faire-chuter-la-temperature-de-votre-logement-247975.html\",\"citation\":\"L\u2019article renvoie \u00e0 deux analyses du cabinet : l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse ?\",\"date\":\"2026-07-28\",\"url\":\"https:\/\/www.frandroid.com\/produits-android\/maison-connectee\/climatiseur\/3196305_goutte-a-goutte-et-inondation-que-faire-quand-la-climatisation-du-voisin-ruine-votre-terrasse\",\"citation\":\"L\u2019article renvoie \u00e0 la grille de lecture juridique publi\u00e9e par le cabinet sur les condensats de climatisation en copropri\u00e9t\u00e9.\",\"auteur\":\"Frandroid\",\"paraphrase\":true}]},\"magicmaman\":{\"nom\":\"Magicmaman\",\"articles\":[{\"titre\":\"Vous vivez en immeuble et vous n\u2019avez toujours pas de chauffage cet automne ? Voil\u00e0 pourquoi\",\"date\":\"2026-10-25\",\"url\":\"https:\/\/www.magicmaman.com\/vous-vivez-en-immeuble-et-vous-n-avez-toujours-pas-de-chauffage-cet-automne-voila-pourquoi,3787269.asp\",\"citation\":\"Cette date nationale n\u2019existe pas. La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. Chi vende picconi decide di comprare la miniera\",\"date\":\"2026-09-04\",\"url\":\"https:\/\/startupitalia.eu\/tech\/tredici-miliardi-per-unazienda-sconosciuta-ecco-su-cosa-si-basa-la-scommessa-di-nvidia-con-hugging-face\/\",\"citation\":\"Come ha ricostruito l\u2019avvocato parigino Reda Kohen, la competenza di Bruxelles non dipende dal prezzo ma dai fatturati delle parti.\",\"auteur\":\"StartupItalia\",\"paraphrase\":true}]},\"beincrypto\":{\"nom\":\"BeInCrypto\",\"articles\":[{\"titre\":\"France Wants to Tax Crypto Holders Before They Sell\",\"date\":\"2026-10-11\",\"url\":\"https:\/\/beincrypto.com\/france-crypto-exit-tax-unsold-gains\/\",\"citation\":\"Left-wing deputy Nicolas Sansu filed it with 16 co-signers, and the National Assembly\u2019s finance committee adopted it on October 8, according to a Paris law firm.\",\"auteur\":\"BeInCrypto\",\"paraphrase\":true}]}}<\/script>\n<script nowprocket data-no-optimize=\"1\" data-no-defer=\"1\">\n(function(){\nvar EN=!\/^fr\/i.test(document.documentElement.lang||'fr');\nvar MOIS=['janvier','f\u00e9vrier','mars','avril','mai','juin','juillet','ao\u00fbt','septembre','octobre','novembre','d\u00e9cembre'];\nfunction dateTxt(i){var p=i.split('-');if(EN){try{return new Date(Date.UTC(+p[0],+p[1]-1,+p[2])).toLocaleDateString('en-GB',{day:'numeric',month:'long',year:'numeric',timeZone:'UTC'});}catch(e){return i;}}\n  return (+p[2]===1?'1er':+p[2])+' '+MOIS[+p[1]-1]+' '+p[0];}\nfunction el(t,c,x){var e=document.createElement(t);if(c)e.className=c;if(x!=null)e.textContent=x;return e;}\nfunction lier(s){\nif(s.dataset.knpPret)return;var src=s.querySelector('script.knp-donnees');if(!src)return;s.dataset.knpPret='1';\nvar D=JSON.parse(src.textContent);\nvar dlg=s.querySelector('.knp__dlg'),logo=dlg.querySelector('.knp__tete img'),rail=dlg.querySelector('.knp__rail'),\n    lire=dlg.querySelector('.knp__lire'),compte=dlg.querySelector('.knp__compte'),fl=dlg.querySelectorAll('.knp__fleche'),\n    media=null,dernier=null,actuel=0,minuteur=0;\nfunction lirePos(){var w=rail.clientWidth||1;actuel=Math.max(0,Math.min(media.articles.length-1,Math.round(rail.scrollLeft\/w)));maj();}\nfunction maj(){rail.querySelectorAll('video').forEach(function(v){if(v.closest('.knp__art')!==rail.children[actuel])v.pause();});var n=media.articles.length,a=media.articles[actuel];lire.href=a.url;\n  lire.querySelector('span').textContent=EN?(a.video?(a.libelle_en||(media.nom==='TF1 Info'?'Watch the newscast on TF1+':'Watch the video')):('Read on '+media.nom)):(a.libelle||('Read the article on '+media.nom));\n  compte.textContent=n>1?(actuel+1)+' \/ '+n:'';\n  fl[0].hidden=fl[1].hidden=n<2;fl[0].classList.toggle('knp--bout',actuel===0);fl[1].classList.toggle('knp--bout',actuel===n-1);}\nfunction aller(i){i=Math.max(0,Math.min(media.articles.length-1,i));actuel=i;maj();rail.scrollTo({left:i*rail.clientWidth,behavior:matchMedia('(prefers-reduced-motion:reduce)').matches?'auto':'smooth'});}\nfunction ouvrir(b,clavier){var m=D[b.dataset.media];if(!m)return;media=m;dernier=clavier?b:null;\n  var img=b.querySelector('img');logo.src=img.getAttribute('src');logo.alt=m.nom;\n  ['width','height'].forEach(function(k){var v=img.getAttribute(k);if(v)logo.setAttribute(k,v);else logo.removeAttribute(k);});\n  logo.className=img.classList.contains('knp--fixe')?'knp--fixe':'';\n  dlg.setAttribute('aria-label',m.nom+(m.articles.length>1?', '+m.articles.length+(EN?' publications':' publications'):''));\n  rail.textContent='';\n  m.articles.forEach(function(a){var c=el('article','knp__art');\n    if(a.date||!a.paraphrase){var meta=el('p','knp__meta');if(a.date){var t=el('time',null,dateTxt(a.date));t.dateTime=a.date;meta.appendChild(t);}\n    if(!a.paraphrase)meta.appendChild(document.createTextNode((a.date?' \u00b7 ':'')+a.auteur));c.appendChild(meta);}\n    c.appendChild(el('h3','knp__titre-art',a.titre));\n    if(a.video){var v=el('video','knp__video');v.controls=true;v.playsInline=true;v.preload='none';v.src=a.video;if(a.poster)v.poster=a.poster;v.setAttribute('aria-label',a.titre);c.appendChild(v);}\n    else if(a.paraphrase){c.appendChild(el('p','knp__extrait',a.citation));}\n    else{var q=el('q','knp__citation',a.citation);q.cite=a.url;c.appendChild(q);}\n    rail.appendChild(c);});\n  s.classList.add('knp--ouvert');\n  if(typeof dlg.showModal==='function')dlg.showModal();else dlg.setAttribute('open','');\n  rail.scrollLeft=0;actuel=0;maj();}\nfunction fermer(){if(dlg.open){if(typeof dlg.close==='function')dlg.close();else dlg.removeAttribute('open');}}\ndlg.addEventListener('close',function(){rail.querySelectorAll('video').forEach(function(v){v.pause();});s.classList.remove('knp--ouvert');var p=s.querySelector('.knp__piste');\n  if(dernier){dernier.focus();}else{if(s.contains(document.activeElement))document.activeElement.blur();if(p)p.scrollLeft=0;}});\ndlg.addEventListener('click',function(e){if(e.target===dlg)fermer();});\ndlg.querySelector('.knp__fermer').addEventListener('click',fermer);\nrail.addEventListener('scroll',function(){if(!media)return;clearTimeout(minuteur);minuteur=setTimeout(lirePos,90);},{passive:true});\nwindow.addEventListener('resize',function(){if(dlg.open){rail.scrollLeft=actuel*rail.clientWidth;maj();}},{passive:true});\nfl.forEach(function(f){f.addEventListener('click',function(){aller(actuel+(+f.dataset.dir));});});\ndlg.addEventListener('keydown',function(e){if(!media||media.articles.length<2||e.target.closest('a,video'))return;\n  if(e.key==='ArrowRight'&&actuel<media.articles.length-1){e.preventDefault();aller(actuel+1);}\n  else if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"URSSAF audit lawyer Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>URSSAF audit: <em>what is at stake before the first visit<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">URSSAF disputes \u00b7 Paris 17th arrondissement<\/p>\n    <h2>What a <em>URSSAF audit lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>URSSAF audit<\/li><li>Very small and small businesses<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, lawyer (avocat) at the Paris Bar, can assist managers of small businesses and self-employed workers who receive an audit notice from the URSSAF (social security contributions agency).<\/p>\n    <p class=\"kcv-p\">In a business with a few employees, the audit often rests on the manager alone, their accountant and a payroll provider. The firm first checks that the notice is valid, the headcount used for the length of the audit and the announced form, on site or desk-based.<\/p>\n    <p class=\"kcv-p\">It then prepares the making available of the documents requested, arranges for an adviser to be present during the audit, as <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59 of the French Social Security Code (Code de la s\u00e9curit\u00e9 sociale)<\/a> allows, and identifies the points in the audited period that call for a correction or a written explanation before the letter of observations.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>Read the notice<\/h3><p>Addressee, address, date of the first visit, reference to the charter and to the right to an adviser: each item is compared with the text.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Measuring headcount<\/h3><p>Fewer than eleven employees opens the way to a desk-based audit, and fewer than twenty in principle limits the duration to three months.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Controlling the documents<\/h3><p>Written list of documents handed over, traced copies, a single contact person designated by the manager.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>The rules that govern <em>the audit of a small business<\/em><\/h2>\n<p class=\"kcv-lead\">Four rules determine how much room the manager has to prepare.<\/p>\n<ol class=\"kcv-conds\">\n  <li>The audit is preceded by a notice sent at least thirty days before the first visit, except where undeclared work is being investigated. For a company, it is addressed to its legal representative, at the registered office or the declared main establishment, and applies to all establishments unless otherwise stated (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59, I, of the Social Security Code<\/a>). The Court of Cassation holds that it \"must be addressed exclusively to the person who, as employer, is liable for the obligations relating to payment of the contributions and levies that are the subject of the audit\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/68b92e42d5d722cabac54252\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 4 September 2025, No. 23-14.138<\/a>) (our translation): an establishment with its own Siret number is not for that reason the employer.<\/li>\n  <li>Employers and self-employed persons with fewer than eleven employees may be audited on documents alone, on the body's own premises, from the information it holds and what it requests; if documents are missing, a notice informs the business that the audit may continue under Article R. 243-59, excluding its paragraph I (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039222745\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039222745\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59-3 of the Social Security Code<\/a>).<\/li>\n  <li>For businesses paying remuneration to fewer than twenty employees and for self-employed workers, the audit may not extend beyond three months between its effective start and the letter of observations, extendable once at the express request of the business or of the body. That limit falls away in particular in cases of undeclared work, obstruction of the audit, insufficient accounts, documents handed over more than fifteen days after receipt of the inspector's request, or a postponement of the visit requested by the business. It also does not apply to a business belonging to a group linked by a relationship of dependence or control whose headcount reaches twenty employees (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046804900\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046804900\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 243-13 of the Social Security Code<\/a>).<\/li>\n  <li>An adjustment may not concern items already examined in a previous audit that ended without observations, if the body was able to give its view with full knowledge of the facts and the legal and factual circumstances are unchanged (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865784\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865784\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59-7 of the Social Security Code<\/a>). Observations left without follow-up, on the other hand, expose the business to a 10% surcharge where a failure to comply is found (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041396065\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041396065\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 243-7-6<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The headcount threshold is not measured on the day of the visit. The Code uses the average number of people employed in each month of the previous calendar year (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051287151\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051287151\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 130-1, I<\/a>), not counting months without an employee (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041455619\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041455619\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 130-1<\/a>). Under the former wording of Article L. 243-13, the Court of Cassation had assessed the threshold, then ten employees, on the average over the twelve months preceding the sending of the audit notice (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6ad0998c7a102021375f484e\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 15 October 2026, No. 24-14.941<\/a>).<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to gather depending on <em>the form of the audit<\/em><\/h2>\n<p class=\"kcv-lead\">Documents are prepared from the list in the notice and the period not yet time-barred, without waiting for the visit.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">On-site audit<\/p><p class=\"kcv-opt-t\">The inspector comes to your premises<\/p><ul><li>Audit notice, envelope or acknowledgement of receipt, charter of the audited contributor<\/li><li>Payroll books and payslips, nominative social declarations, employment contracts<\/li><li>General ledger, trial balance, bank statements and supporting documents for expenses and benefits in kind<\/li><li>Register of documents handed over, with the date and form of each handover<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Desk-based audit<\/p><p class=\"kcv-opt-t\">You send the documents to the URSSAF<\/p><ul><li>Written request from the body listing the items expected and the deadline for reply<\/li><li>Copies filed by year and by heading, with a numbered schedule<\/li><li>Short note explaining unusual entries or the exemption schemes applied<\/li><li>Proof of dispatch and of the date of receipt, to be kept for calculating time limits<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Designate a single contact for the inspector. A document sent directly by an employee or by a third-party company, without a request addressed to the audited business, weakens the procedure and the file.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>URSSAF disputes<\/li><li>Letter of observations<\/li><li>Social security<\/li><li>Social charges<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>prepares the audit<\/em><\/h2>\n<p class=\"kcv-lead\">The month following the notice is used to check the form, gather the documents and identify substantive risks.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Analysis of the notice<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm compares the addressee, the address, the date of the first visit and the mandatory particulars with Article R. 243-59, then calculates the previous year's headcount.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Review of the documents<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Payroll, declarations, expenses, benefits in kind and exemptions are reviewed over the period not yet time-barred, to identify what must be explained or corrected.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Presence during the audit<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The manager may be assisted by an adviser of their choice. The firm records the inspector's requests, the documents handed over and the copies taken out of the premises.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Before the letter of observations<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm prepares the interview that the inspector in principle proposes before sending the letter, then the written reply within the thirty-day period, extendable to sixty days on a request made in time.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A corrective declaration made during the audit, with the corresponding payment, must be justified in the reply to the letter of observations in order to be taken into account.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The timetable of <em>a URSSAF audit<\/em><\/h2>\n<p class=\"kcv-lead\">From the audit notice to the end of the adversarial period.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Notice sent<\/p><p><strong>At least 30 days before.<\/strong> The body sends the notice at least thirty days before the first visit. Note its date of receipt, check the addressee and ask for the charter of the audited contributor if the electronic address is not enough.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Preparation<\/p><p>Calculate the average headcount for the previous year, gather the documents for the period not yet time-barred and designate a single contact.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Effective start<\/p><p>First on-site visit, or start of verification operations for a desk-based audit: the three-month period for small businesses runs from that date.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Operations<\/p><p>Handover of documents, possible interviews of persons paid by the business, copies and written exchanges with the inspector.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Interview<\/p><p>Unless there is undeclared work or obstruction of the audit, the inspector proposes an interview presenting the findings before the letter of observations.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Letter of observations<\/p><p>Thirty days from receipt to reply, sixty on a request made in time; the adversarial period closes when the time limit expires without a reply, or when the inspector's reasoned response is sent.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>as soon as the notice is received<\/em><\/h2>\n<p class=\"kcv-lead\">Each audit is checked against the documents, without presuming any irregularity.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Addressee of the notice: legal representative, registered office or declared main establishment, and not a mere establishment.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Thirty-day period between the sending of the notice and the first visit, and references to the charter and the right to an adviser.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Annual employee headcount, the average of the months of the previous calendar year within the meaning of Article L. 130-1, which determines the desk-based audit and the three-month limit.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>History: earlier letters of observations, tacit agreement that can be relied on, or compliance expected.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Sensitive points in the period: business expenses, benefits in kind, contribution reductions and exemptions.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">Common situations in a small business and the first priority in each.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Notice addressed to an establishment<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Notice, Kbis extract, social declarations and account number of each establishment.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> To be checked on receipt, before the first visit.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Find out who is the employer and reserve the plea of nullity if the notice was not addressed to them.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Fewer than eleven employees, request for documents<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> The body's request, dispatch schedule and proof of receipt.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Meet the deadline set by the request to avoid the audit continuing on site.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Send filed copies and an explanatory note, no originals.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>An audit that drags on<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Date of the first visit or of the start of the desk-based checks, written exchanges, date the letter of observations was sent.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Three months, extendable once on express request.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check headcount, the absence of any statutory exception and any request for postponement or extension.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Documents taken away by the inspector<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Register of handovers, emails and any written authorisations.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Record each document leaving the premises the same day.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check that only copies of documents handed over were used outside the premises, originals requiring your authorisation.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Practice already seen in an earlier audit<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Earlier letter of observations, list of documents consulted and documents from that time.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> To be gathered before the closing interview of the audit.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Rely on the tacit agreement if the practice and the legal framework have remained the same.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Incomplete or lost accounts<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Bank statements, receipts, invoices, certificates from the accounting provider.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Reconstruct before the visit: handing over documents more than fifteen days after receipt of a request can lift the three-month limit.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Limit flat-rate assessment by justifying every sum that can be justified.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>URSSAF audit<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">13 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>What should I do on receiving a URSSAF audit notice?<\/summary><div class=\"a\"><p>Start by keeping the envelope or acknowledgement of receipt and noting the date of the first visit. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59 of the French Social Security Code (Code de la s\u00e9curit\u00e9 sociale)<\/a> requires the notice to be sent at least thirty days before that visit, except where the audit targets undeclared work. For a company, the notice is addressed to the legal representative, at the registered office or the declared main establishment. It must refer to the charter of the audited contributor, the electronic address where it can be consulted and the right to be assisted by an adviser of one's choice. Under an earlier wording of the text, the Court of Cassation held that the body must, on pain of nullity, allow the contributor to access the charter before the operations begin; it nevertheless accepted as valid a notice referring to the URSSAF website where the business could easily consult it (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca7d162a251e6bf9c7850c\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 20 December 2018, No. 17-20.041<\/a>). Next, draw up the list of documents requested, calculate the average headcount for the previous year and designate the person who will receive the inspector. The firm reviews the notice, prepares the documents for the period not yet time-barred and arranges to attend the first visit if the manager so wishes.<\/p><\/div><\/details><details><summary>My business has fewer than eleven employees: can the audit be desk-based?<\/summary><div class=\"a\"><p>Yes. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039222745\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039222745\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59-3 of the Social Security Code<\/a> allows employers and self-employed persons with fewer than eleven employees to be audited on the body's own premises, from the information it holds and what it requests, subject to the safeguards of Article R. 243-59. If the documents are not sent or if examining them requires further investigation, the business receives a document informing it that the audit may continue under the ordinary procedure, without a new notice. The two forms are not interchangeable at the inspector's discretion. The Rennes court of appeal annulled an audit announced as on-site in a company of three employees and then conducted entirely remotely by email, noting that \"The only possibility provided for is that the desk-based audit may continue as an on-site audit, after the employer has been informed\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6aa28d7c195da062e0088d9a\" target=\"_blank\" rel=\"noopener\">CA Rennes, 9 September 2026, No. 22\/07056<\/a>) (our translation). This is a court of appeal ruling given in a particular public-health context, which does not set a general rule. In practice, send filed copies, a numbered schedule and a note on unusual entries, and keep proof of each dispatch.<\/p><\/div><\/details><details><summary>How long can an audit last in a business with fewer than twenty employees?<\/summary><div class=\"a\"><p>Three months at most between the effective start of the audit and the letter of observations, for businesses paying remuneration to fewer than twenty employees and for self-employed workers (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046804900\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046804900\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 243-13 of the Social Security Code<\/a>). The period may be extended once, at the express request of the business or of the body. The limit does not apply where undeclared work, obstruction of the audit, abuse of rights, insufficient accounts or documents handed over more than fifteen days after receipt of the request, or a postponement of the visit requested by the business, are established. It is also set aside where the business belongs to a group linked by a relationship of dependence or control whose headcount reaches twenty employees. The calculation of headcount is decisive. Under the earlier wording of the text, which referred to fewer than ten employees, the Court of Cassation held that \"the threshold of ten employees paid by the business is assessed, on the average of the twelve months of the financial year, at 31 December of the year preceding that in which the audit notice was sent\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6ad0998c7a102021375f484e\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 15 October 2026, No. 24-14.941<\/a>) (our translation). It set aside the judgment that had annulled the audit by using the headcount at the time of the operations. That ruling does not decide the current threshold of twenty employees; the calculation now rests on the average number of people employed in each month of the previous calendar year (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051287151\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051287151\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 130-1, I<\/a>), which means reconstructing headcount month by month.<\/p><\/div><\/details><details><summary>Must the audit notice specify the period audited or the establishments concerned?<\/summary><div class=\"a\"><p>No, according to the Court of Cassation. It holds that \"This provision does not require, first, that the prior notice it provides for state the audit period\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/68b92e3ed5d722cabac5424c\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 4 September 2025, No. 23-16.169<\/a>) (our translation); nor does the text require that the audit relate exclusively to periods before the notice, and the Court set aside the judgment that had annulled the procedure on that ground. The outcome is unfavourable to a contributor who relied on an announced period. Likewise, the notice sent to the employer does not have to name the establishments that may be audited, since it applies to all its establishments unless otherwise stated (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59, I<\/a>). The period actually audited will appear in the letter of observations, which must state it together with the documents consulted. Preparation therefore covers the whole period not yet time-barred: three years from the end of the calendar year for which the contributions are due, or from 30 June of the following year for self-employed persons, an ordinary-law period suspended during the adversarial period and extended to five years where an illegal-work offence is recorded in an official report (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033713008\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033713008\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Articles L. 244-3<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033713061\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033713061\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">L. 244-11 of the Social Security Code<\/a>). The firm helps to delimit those years and to file the corresponding documents.<\/p><\/div><\/details><details><summary>Can the inspector's first visit be postponed?<\/summary><div class=\"a\"><p>No provision gives the contributor a right to postpone the first visit, but a written exchange with the inspector often allows a date that clashes with an absence or an accounting year-end to be adjusted. The consequence for a small business must be weighed. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046804900\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046804900\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 243-13 of the Social Security Code<\/a> lifts the three-month limit where the inspector's visit is postponed at the request of the audited person. A postponement requested by the manager can therefore open the way to a longer audit. Where the postponement comes from the body, the situation is different: the limit is not lifted by that fact alone. Two dates coexist. The three months run from the effective start of the audit, that is, from the first on-site visit or, for a desk-based audit, from the start of the verification operations, until the letter of observations is sent (<a href=\"https:\/\/boss.gouv.fr\/portail\/charte#180\" target=\"_blank\" rel=\"noopener\">charter of the audited contributor, paras 180 and 190<\/a>). To determine which version of the text applies, however, the Court of Cassation holds that \"the date on which the audit is begun means the date on which the audit notice is sent\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/627ca4ae4781dc057dee77c3\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 12 May 2022, No. 20-21.430<\/a>) (our translation); it dismissed the appeal of a company whose notice, sent in December 2014, predated the entry into force of the three-month limit. Keep all exchanges about dates: they will be used to calculate the real duration of the audit.<\/p><\/div><\/details><details><summary>Can the inspector take documents away or make copies?<\/summary><div class=\"a\"><p>The business must make available the documents and access to the media that the inspector requests as necessary for the audit. However, unless the audited person authorises it, only copies of the documents handed over may be used outside its premises (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59, II, of the Social Security Code<\/a>). Applying the wording of the text in force during an audit closed in 2014, the Court of Cassation held that \"the recovery inspectors are not authorised to look for the documents they need themselves and to take them away for examination without having informed the employer and obtained their agreement\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6ab4d72ec27382d0992e8f50\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 24 September 2026, No. 24-14.061<\/a>) (our translation). It set aside the judgment that had held the procedure valid without checking whether the inspector had informed the company and obtained its authorisation to take away payroll books, even as copies. That earlier wording did not contain the current rule: today, copies of the documents handed over may be used outside the premises, the business's authorisation remaining required for originals. The case has been referred to the Amiens court of appeal: the final outcome is not known. In a small business, keep a simple register: document, date, form of handover, original or copy, authorisation given or refused. That register will also help check the list of documents consulted that will appear in the letter of observations.<\/p><\/div><\/details><details><summary>Can the inspector approach my accountant or an employee directly?<\/summary><div class=\"a\"><p>Inspectors may question the persons paid by the business, in particular about their activity and their remuneration (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59, II<\/a>). Requests for documents are subject to a stricter rule. The Court of Cassation holds that \"the recovery inspectors are not authorised to request documents from an employee of the employer who has not been delegated to that effect\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/651527e442b42d8318bc6577\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 28 September 2023, No. 21-21.633<\/a>) (our translation); it dismissed the URSSAF's appeal against the annulment of the adjustment item based on a table obtained from an employee in the accounts department. It also holds that \"inspectors may collect information only from the audited person and from persons paid by that person\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69bba05ccdc6046d472d665c\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 19 March 2026, No. 23-19.742<\/a>) (our translation), in a case concerning files handed over by an employee of a third-party company without any request addressed to the audited company. Where payroll or accounting is outsourced, the manager can therefore tell the inspector in writing that the documents will be sent by the business, or name the provider. This precaution avoids disorderly handovers and makes it possible to know exactly what the inspector has received.<\/p><\/div><\/details><details><summary>Does an earlier audit without observations protect the business?<\/summary><div class=\"a\"><p>It can protect it, on precise conditions. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865784\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865784\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59-7 of the Social Security Code<\/a> prohibits adjusting items which, examined in a previous audit of the same business or the same establishment, gave rise to no observations, if the body was able to give its view with full knowledge of the facts and the legal and factual circumstances are unchanged. The Court of Cassation recalls that the absence of observations \"amounts to tacit agreement concerning the practices that were verified\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/60e7e6388520ec1b5003af45\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 8 July 2021, No. 20-16.046<\/a>) (our translation) and set aside the judgment that had refused that agreement on the ground that the URSSAF's earlier position was unlawful. The protection gives way where the practice has changed: it held that \"the absence of observations by the recovery inspector in the previous audit could not amount to implicit approval of the practices subject to the disputed audit\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca7d162a251e6bf9c7850f\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 20 December 2018, No. 17-26.952<\/a>) (our translation), because the new profit-sharing agreement used a different criterion. Find the earlier letter of observations and the list of documents then consulted before the visit. Conversely, earlier observations left without compliance expose the business to a 10% surcharge (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041396065\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041396065\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 243-7-6<\/a>).<\/p><\/div><\/details><details><summary>Can a ruling be requested from the URSSAF before or during the audit?<\/summary><div class=\"a\"><p>Before, yes; during, no. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048700846\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048700846\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 243-6-3 of the Social Security Code<\/a> allows a contributor to ask the body for an explicit position (rescrit) on how the contributions legislation applies to a specific situation, where the question is new and serious. The request can no longer be made once an audit has begun or where a dispute relating to it is under way. The decision obtained can be relied on against the body for the future as long as the situation described and the legislation remain unchanged. A small business applying an exemption scheme, a flat-rate expense allowance or a debatable benefit in kind therefore has good reason to ask the URSSAF before any audit notice. Another protection exists: a contributor who has followed the interpretation of a published ministerial circular or instruction cannot be adjusted on the basis of a different interpretation, for the period in which they applied it (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051285480\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051285480\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 243-6-2<\/a>). This provision bars an adjustment based on a different interpretation; it assumes that the circular applied and proof of its application during the period have been kept. The firm examines the situation and drafts the request with the relevant documents.<\/p><\/div><\/details><details><summary>What does a business risk if it does not provide its documents or its accounts are incomplete?<\/summary><div class=\"a\"><p>Two distinct consequences. First, the inspector sets the contribution base on a flat-rate basis where the accounts do not allow the exact amount of remuneration to be established or where the documents are not made available or cannot be used, by any probative means of estimation (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865778\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865778\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59-4 of the Social Security Code<\/a>). The Paris court of appeal upheld a flat-rate assessment against a sole trader who relied on the death of their former accountant: in the absence of accounts, \"the inspector analysed only the bank statements produced\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65d99a03d1899100080bd0a3\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 6 ch. 13, 23 February 2024, No. 21\/06407<\/a>) (our translation), and only the sums justified by bank card receipts were removed from the base. The decision is unfavourable to the contributor, who was ordered to pay the balance. Second, refusing to provide information requested or failing to reply may amount to obstruction of the audit, punishable by a penalty of up to \u20ac7,500 per employee for an employer, capped at \u20ac750,000 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033712944\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033712944\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 243-12-1<\/a>). Reconstructing the documents before the visit, with the accountant, remains the best defence.<\/p><\/div><\/details><details><summary>Can the URSSAF audit payroll by sampling in a small business?<\/summary><div class=\"a\"><p>The inspector may propose verification by sampling and extrapolation, using methods set by order (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047437185\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047437185\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59-2 of the Social Security Code<\/a>). At least fifteen days before this verification begins, the inspector gives the electronic address where the steps of the method, the statistical formulas and the order can be consulted. The business may object in writing within that period; the inspector then sets the place and the criteria for presenting the items, which must be made available within an agreed period of no more than sixty days. If the contributor does not meet these conditions, their objection is disregarded. In a business with a few employees, extrapolation is of little interest to the body, but it may be proposed where payslips are numerous, for example with seasonal workers. The choice to accept or refuse is made in light of the volume of documents and the quality of the payroll. Within thirty days of receiving the letter of observations, the business may announce that it will calculate the sums due itself for all the employees concerned; it then sends its justified results before a second thirty-day period expires, running from the body's receipt of its decision. The firm checks that the fifteen-day period was respected before any collection of documents intended to form the sampling base.<\/p><\/div><\/details><details><summary>What is the interview proposed before the letter of observations for?<\/summary><div class=\"a\"><p>In its version in force on 1 November 2026, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59, II, of the Social Security Code<\/a> provides that, before sending the letter of observations, the inspector offers the audited person or their legal representative information in the form of an interview presenting the findings that may give rise to an observation or an adjustment. This offer is not made where the audit concerns undeclared work or where obstruction of the audit is found. For a small business, this interview is the moment to produce a forgotten document, correct a mistaken reading of a payslip or point to a previous audit without observations. Prepare for it as for a hearing: list of the points announced, corresponding documents, alternative calculation where the base is disputed. Oral exchanges do not replace the written reply that will follow. The letter of observations opens the adversarial period provided for by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048700716\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048700716\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 243-7-1 A<\/a>: the business has thirty days from receipt to reply, extended to sixty days on a request received before expiry, with the body's silence amounting to acceptance, subject to statutory exclusions, and it may propose additions to the list of documents consulted. The firm can assist the manager at the interview and prepare this reply.<\/p><\/div><\/details><details><summary>Does an irregularity in the audit annul the whole adjustment?<\/summary><div class=\"a\"><p>Not necessarily. The Court of Cassation holds that a breach of the safeguards of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 243-59 of the Social Security Code<\/a> renders the whole audit and adjustment procedure null only if the irregularity \"affects each of the items of adjustment envisaged\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/60e7e6388520ec1b5003af49\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 8 July 2021, No. 20-16.846<\/a>) (our translation). It set aside the judgment that had annulled everything although only a few items rested on information irregularly obtained. This outcome is unfavourable to the contributor hoping for a global annulment. An irregularity affecting the very opening of the audit, such as the absence of a notice addressed to the employer where one is required, can on the other hand be argued for all the operations; the Rennes court of appeal thus annulled an entire audit announced as on-site and then conducted remotely, in a decision turning on its facts. As to the letter of observations, the Court holds that it must state \"all the documents consulted by the recovery inspector that served to establish the validity of the adjustment\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/677f89b34ae972558af6ff08\" target=\"_blank\" rel=\"noopener\">Cass. 2e civ., 9 January 2025, No. 21-24.493<\/a>) (our translation), but it refused nullity where the company had all the relevant information on the documents used. The firm ties each irregularity to the items it affects, without promising an annulment that depends on the facts.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053220874\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 243-59 of the Social Security Code<\/span><span class=\"kcv-art-t\">audit notice, conduct of the audit, letter of observations<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039222745\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039222745\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 243-59-3 of the Social Security Code<\/span><span class=\"kcv-art-t\">desk-based audit, fewer than eleven employees<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046804900\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046804900\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 243-13 of the Social Security Code<\/span><span class=\"kcv-art-t\">three-month duration, fewer than twenty employees<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051287151\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051287151\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 130-1 of the Social Security Code<\/span><span class=\"kcv-art-t\">calculation of annual employee headcount<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865784\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865784\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 243-59-7 of the Social Security Code<\/span><span class=\"kcv-art-t\">tacit agreement from a previous audit<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048700846\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048700846\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 243-6-3 of the Social Security Code<\/span><span class=\"kcv-art-t\">social security ruling<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865778\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032865778\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 243-59-4 of the Social Security Code<\/span><span class=\"kcv-art-t\">flat-rate assessment of the contribution base<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033712944\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033712944\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 243-12-1 of the Social Security Code<\/span><span class=\"kcv-art-t\">obstruction of the audit<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033713008\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033713008\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 244-3 of the Social Security Code<\/span><span class=\"kcv-art-t\">limitation period for contributions<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/urssaf-litigation-lawyer-paris\/\"><span class=\"kcv-pg-t\">URSSAF disputes<\/span><span class=\"kcv-pg-s\">The firm's expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/social-security-lawyer-paris\/\"><span class=\"kcv-pg-t\">Social security law<\/span><span class=\"kcv-pg-s\">The firm's expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/business-law-attorneys-paris-75017\/social-charges-calculator\/\"><span class=\"kcv-pg-t\">Social charges simulator<\/span><span class=\"kcv-pg-s\">The firm's expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/business-law-attorneys-paris-75017\/distressed-business-lawyer\/\"><span class=\"kcv-pg-t\">Businesses in difficulty<\/span><span class=\"kcv-pg-s\">The firm's expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>Received a URSSAF audit notice? Prepare for the <em>first visit<\/em>.<\/h2>\n      <p>Send the notice, its date of receipt and the previous year's headcount: the firm checks the form of the audit and prepares with you the documents to be presented.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"What should I do on receiving a URSSAF audit notice?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Start by keeping the envelope or acknowledgement of receipt and noting the date of the first visit. Article R. 243-59 of the French Social Security Code (Code de la s\u00e9curit\u00e9 sociale) requires the notice to be sent at least thirty days before that visit, except where the audit targets undeclared work. For a company, the notice is addressed to the legal representative, at the registered office or the declared main establishment. It must refer to the charter of the audited contributor, the electronic address where it can be consulted and the right to be assisted by an adviser of one's choice. Under an earlier wording of the text, the Court of Cassation held that the body must, on pain of nullity, allow the contributor to access the charter before the operations begin; it nevertheless accepted as valid a notice referring to the URSSAF website where the business could easily consult it (Cass. 2e civ., 20 December 2018, No. 17-20.041). Next, draw up the list of documents requested, calculate the average headcount for the previous year and designate the person who will receive the inspector. The firm reviews the notice, prepares the documents for the period not yet time-barred and arranges to attend the first visit if the manager so wishes.\"}}, {\"@type\": \"Question\", \"name\": \"My business has fewer than eleven employees: can the audit be desk-based?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Article R. 243-59-3 of the Social Security Code allows employers and self-employed persons with fewer than eleven employees to be audited on the body's own premises, from the information it holds and what it requests, subject to the safeguards of Article R. 243-59. If the documents are not sent or if examining them requires further investigation, the business receives a document informing it that the audit may continue under the ordinary procedure, without a new notice. The two forms are not interchangeable at the inspector's discretion. The Rennes court of appeal annulled an audit announced as on-site in a company of three employees and then conducted entirely remotely by email, noting that \\\"The only possibility provided for is that the desk-based audit may continue as an on-site audit, after the employer has been informed\\\" (CA Rennes, 9 September 2026, No. 22\/07056) (our translation). This is a court of appeal ruling given in a particular public-health context, which does not set a general rule. In practice, send filed copies, a numbered schedule and a note on unusual entries, and keep proof of each dispatch.\"}}, {\"@type\": \"Question\", \"name\": \"How long can an audit last in a business with fewer than twenty employees?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Three months at most between the effective start of the audit and the letter of observations, for businesses paying remuneration to fewer than twenty employees and for self-employed workers (Article L. 243-13 of the Social Security Code). The period may be extended once, at the express request of the business or of the body. The limit does not apply where undeclared work, obstruction of the audit, abuse of rights, insufficient accounts or documents handed over more than fifteen days after receipt of the request, or a postponement of the visit requested by the business, are established. It is also set aside where the business belongs to a group linked by a relationship of dependence or control whose headcount reaches twenty employees. The calculation of headcount is decisive. Under the earlier wording of the text, which referred to fewer than ten employees, the Court of Cassation held that \\\"the threshold of ten employees paid by the business is assessed, on the average of the twelve months of the financial year, at 31 December of the year preceding that in which the audit notice was sent\\\" (Cass. 2e civ., 15 October 2026, No. 24-14.941) (our translation). It set aside the judgment that had annulled the audit by using the headcount at the time of the operations. That ruling does not decide the current threshold of twenty employees; the calculation now rests on the average number of people employed in each month of the previous calendar year (Article L. 130-1, I), which means reconstructing headcount month by month.\"}}, {\"@type\": \"Question\", \"name\": \"Must the audit notice specify the period audited or the establishments concerned?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No, according to the Court of Cassation. It holds that \\\"This provision does not require, first, that the prior notice it provides for state the audit period\\\" (Cass. 2e civ., 4 September 2025, No. 23-16.169) (our translation); nor does the text require that the audit relate exclusively to periods before the notice, and the Court set aside the judgment that had annulled the procedure on that ground. The outcome is unfavourable to a contributor who relied on an announced period. Likewise, the notice sent to the employer does not have to name the establishments that may be audited, since it applies to all its establishments unless otherwise stated (Article R. 243-59, I). The period actually audited will appear in the letter of observations, which must state it together with the documents consulted. Preparation therefore covers the whole period not yet time-barred: three years from the end of the calendar year for which the contributions are due, or from 30 June of the following year for self-employed persons, an ordinary-law period suspended during the adversarial period and extended to five years where an illegal-work offence is recorded in an official report (Articles L. 244-3 and L. 244-11 of the Social Security Code). The firm helps to delimit those years and to file the corresponding documents.\"}}, {\"@type\": \"Question\", \"name\": \"Can the inspector's first visit be postponed?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No provision gives the contributor a right to postpone the first visit, but a written exchange with the inspector often allows a date that clashes with an absence or an accounting year-end to be adjusted. The consequence for a small business must be weighed. Article L. 243-13 of the Social Security Code lifts the three-month limit where the inspector's visit is postponed at the request of the audited person. A postponement requested by the manager can therefore open the way to a longer audit. Where the postponement comes from the body, the situation is different: the limit is not lifted by that fact alone. Two dates coexist. The three months run from the effective start of the audit, that is, from the first on-site visit or, for a desk-based audit, from the start of the verification operations, until the letter of observations is sent (charter of the audited contributor, paras 180 and 190). To determine which version of the text applies, however, the Court of Cassation holds that \\\"the date on which the audit is begun means the date on which the audit notice is sent\\\" (Cass. 2e civ., 12 May 2022, No. 20-21.430) (our translation); it dismissed the appeal of a company whose notice, sent in December 2014, predated the entry into force of the three-month limit. Keep all exchanges about dates: they will be used to calculate the real duration of the audit.\"}}, {\"@type\": \"Question\", \"name\": \"Can the inspector take documents away or make copies?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The business must make available the documents and access to the media that the inspector requests as necessary for the audit. However, unless the audited person authorises it, only copies of the documents handed over may be used outside its premises (Article R. 243-59, II, of the Social Security Code). Applying the wording of the text in force during an audit closed in 2014, the Court of Cassation held that \\\"the recovery inspectors are not authorised to look for the documents they need themselves and to take them away for examination without having informed the employer and obtained their agreement\\\" (Cass. 2e civ., 24 September 2026, No. 24-14.061) (our translation). It set aside the judgment that had held the procedure valid without checking whether the inspector had informed the company and obtained its authorisation to take away payroll books, even as copies. That earlier wording did not contain the current rule: today, copies of the documents handed over may be used outside the premises, the business's authorisation remaining required for originals. The case has been referred to the Amiens court of appeal: the final outcome is not known. In a small business, keep a simple register: document, date, form of handover, original or copy, authorisation given or refused. That register will also help check the list of documents consulted that will appear in the letter of observations.\"}}, {\"@type\": \"Question\", \"name\": \"Can the inspector approach my accountant or an employee directly?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Inspectors may question the persons paid by the business, in particular about their activity and their remuneration (Article R. 243-59, II). Requests for documents are subject to a stricter rule. The Court of Cassation holds that \\\"the recovery inspectors are not authorised to request documents from an employee of the employer who has not been delegated to that effect\\\" (Cass. 2e civ., 28 September 2023, No. 21-21.633) (our translation); it dismissed the URSSAF's appeal against the annulment of the adjustment item based on a table obtained from an employee in the accounts department. It also holds that \\\"inspectors may collect information only from the audited person and from persons paid by that person\\\" (Cass. 2e civ., 19 March 2026, No. 23-19.742) (our translation), in a case concerning files handed over by an employee of a third-party company without any request addressed to the audited company. Where payroll or accounting is outsourced, the manager can therefore tell the inspector in writing that the documents will be sent by the business, or name the provider. This precaution avoids disorderly handovers and makes it possible to know exactly what the inspector has received.\"}}, {\"@type\": \"Question\", \"name\": \"Does an earlier audit without observations protect the business?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It can protect it, on precise conditions. Article R. 243-59-7 of the Social Security Code prohibits adjusting items which, examined in a previous audit of the same business or the same establishment, gave rise to no observations, if the body was able to give its view with full knowledge of the facts and the legal and factual circumstances are unchanged. The Court of Cassation recalls that the absence of observations \\\"amounts to tacit agreement concerning the practices that were verified\\\" (Cass. 2e civ., 8 July 2021, No. 20-16.046) (our translation) and set aside the judgment that had refused that agreement on the ground that the URSSAF's earlier position was unlawful. The protection gives way where the practice has changed: it held that \\\"the absence of observations by the recovery inspector in the previous audit could not amount to implicit approval of the practices subject to the disputed audit\\\" (Cass. 2e civ., 20 December 2018, No. 17-26.952) (our translation), because the new profit-sharing agreement used a different criterion. Find the earlier letter of observations and the list of documents then consulted before the visit. Conversely, earlier observations left without compliance expose the business to a 10% surcharge (Article L. 243-7-6).\"}}, {\"@type\": \"Question\", \"name\": \"Can a ruling be requested from the URSSAF before or during the audit?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Before, yes; during, no. Article L. 243-6-3 of the Social Security Code allows a contributor to ask the body for an explicit position (rescrit) on how the contributions legislation applies to a specific situation, where the question is new and serious. The request can no longer be made once an audit has begun or where a dispute relating to it is under way. The decision obtained can be relied on against the body for the future as long as the situation described and the legislation remain unchanged. A small business applying an exemption scheme, a flat-rate expense allowance or a debatable benefit in kind therefore has good reason to ask the URSSAF before any audit notice. Another protection exists: a contributor who has followed the interpretation of a published ministerial circular or instruction cannot be adjusted on the basis of a different interpretation, for the period in which they applied it (Article L. 243-6-2). This provision bars an adjustment based on a different interpretation; it assumes that the circular applied and proof of its application during the period have been kept. The firm examines the situation and drafts the request with the relevant documents.\"}}, {\"@type\": \"Question\", \"name\": \"What does a business risk if it does not provide its documents or its accounts are incomplete?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Two distinct consequences. First, the inspector sets the contribution base on a flat-rate basis where the accounts do not allow the exact amount of remuneration to be established or where the documents are not made available or cannot be used, by any probative means of estimation (Article R. 243-59-4 of the Social Security Code). The Paris court of appeal upheld a flat-rate assessment against a sole trader who relied on the death of their former accountant: in the absence of accounts, \\\"the inspector analysed only the bank statements produced\\\" (CA Paris, p\u00f4le 6 ch. 13, 23 February 2024, No. 21\/06407) (our translation), and only the sums justified by bank card receipts were removed from the base. The decision is unfavourable to the contributor, who was ordered to pay the balance. Second, refusing to provide information requested or failing to reply may amount to obstruction of the audit, punishable by a penalty of up to \u20ac7,500 per employee for an employer, capped at \u20ac750,000 (Article L. 243-12-1). Reconstructing the documents before the visit, with the accountant, remains the best defence.\"}}, {\"@type\": \"Question\", \"name\": \"Can the URSSAF audit payroll by sampling in a small business?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The inspector may propose verification by sampling and extrapolation, using methods set by order (Article R. 243-59-2 of the Social Security Code). At least fifteen days before this verification begins, the inspector gives the electronic address where the steps of the method, the statistical formulas and the order can be consulted. The business may object in writing within that period; the inspector then sets the place and the criteria for presenting the items, which must be made available within an agreed period of no more than sixty days. If the contributor does not meet these conditions, their objection is disregarded. In a business with a few employees, extrapolation is of little interest to the body, but it may be proposed where payslips are numerous, for example with seasonal workers. The choice to accept or refuse is made in light of the volume of documents and the quality of the payroll. Within thirty days of receiving the letter of observations, the business may announce that it will calculate the sums due itself for all the employees concerned; it then sends its justified results before a second thirty-day period expires, running from the body's receipt of its decision. The firm checks that the fifteen-day period was respected before any collection of documents intended to form the sampling base.\"}}, {\"@type\": \"Question\", \"name\": \"What is the interview proposed before the letter of observations for?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In its version in force on 1 November 2026, Article R. 243-59, II, of the Social Security Code provides that, before sending the letter of observations, the inspector offers the audited person or their legal representative information in the form of an interview presenting the findings that may give rise to an observation or an adjustment. This offer is not made where the audit concerns undeclared work or where obstruction of the audit is found. For a small business, this interview is the moment to produce a forgotten document, correct a mistaken reading of a payslip or point to a previous audit without observations. Prepare for it as for a hearing: list of the points announced, corresponding documents, alternative calculation where the base is disputed. Oral exchanges do not replace the written reply that will follow. The letter of observations opens the adversarial period provided for by Article L. 243-7-1 A: the business has thirty days from receipt to reply, extended to sixty days on a request received before expiry, with the body's silence amounting to acceptance, subject to statutory exclusions, and it may propose additions to the list of documents consulted. The firm can assist the manager at the interview and prepare this reply.\"}}, {\"@type\": \"Question\", \"name\": \"Does an irregularity in the audit annul the whole adjustment?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Not necessarily. The Court of Cassation holds that a breach of the safeguards of Article R. 243-59 of the Social Security Code renders the whole audit and adjustment procedure null only if the irregularity \\\"affects each of the items of adjustment envisaged\\\" (Cass. 2e civ., 8 July 2021, No. 20-16.846) (our translation). It set aside the judgment that had annulled everything although only a few items rested on information irregularly obtained. This outcome is unfavourable to the contributor hoping for a global annulment. An irregularity affecting the very opening of the audit, such as the absence of a notice addressed to the employer where one is required, can on the other hand be argued for all the operations; the Rennes court of appeal thus annulled an entire audit announced as on-site and then conducted remotely, in a decision turning on its facts. As to the letter of observations, the Court holds that it must state \\\"all the documents consulted by the recovery inspector that served to establish the validity of the adjustment\\\" (Cass. 2e civ., 9 January 2025, No. 21-24.493) (our translation), but it refused nullity where the company had all the relevant information on the documents used. The firm ties each irregularity to the items it affects, without promising an annulment that depends on the facts.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"URSSAF audit lawyer Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"Paris region (\u00cele-de-France)\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 00:00-24:00\"}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3b7639 scroll-horizontal e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"f3b7639\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f285e18 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"f285e18\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:1983483,&quot;columns&quot;:3,&quot;_skin&quot;:&quot;post&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157105 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157105 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/andrej-lisakov-fLyCZtHPWjA-unsplash-scaled.webp\");}<\/style><style id=\"loop-1983483\">.elementor-1983483 .elementor-element.elementor-element-5bca5836{--display:flex;--min-height:250px;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:center;--border-radius:24px 24px 24px 24px;}.elementor-1983483 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .elementor-1983483 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:center center;background-size:cover;}.elementor-widget-heading .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );text-transform:var( --e-global-typography-primary-text-transform );color:var( --e-global-color-primary );}.elementor-1983483 .elementor-element.elementor-element-daf2e8{text-align:center;}.elementor-1983483 .elementor-element.elementor-element-daf2e8 .elementor-heading-title{font-family:\"Lato\", Sans-serif;font-size:20px;font-weight:500;text-transform:none;font-style:normal;text-decoration:none;line-height:30px;letter-spacing:0.1px;word-spacing:0px;}@media(max-width:1024px){.elementor-1983483 .elementor-element.elementor-element-daf2e8 .elementor-heading-title{font-size:23px;line-height:1.4em;}}@media(max-width:767px){.elementor-1983483 .elementor-element.elementor-element-daf2e8 .elementor-heading-title{font-size:22px;}}@media(min-width:768px){.elementor-1983483 .elementor-element.elementor-element-5bca5836{--content-width:1600px;}}@media(min-width:2400px){.elementor-1983483 .elementor-element.elementor-element-daf2e8 .elementor-heading-title{line-height:30px;}}\/* Start custom CSS for html, class: .elementor-element-b7e11a6 *\/.elementor-1983483 .elementor-element.elementor-element-b7e11a6 {\n    position: absolute;\n    width: 0;\n    height: 0;\n    overflow: hidden;\n    opacity: 0;\n    pointer-events: none;\n  }\/* End custom CSS *\/\n\/* Start custom CSS for html, class: .elementor-element-bcaeb6b *\/.elementor-1983483 .elementor-element.elementor-element-bcaeb6b {\n    position: absolute;\n    width: 0;\n    height: 0;\n    overflow: hidden;\n    opacity: 0;\n    pointer-events: none;\n  }\/* End custom CSS *\/\n\/* Start custom CSS for container, class: .elementor-element-5bca5836 *\/.elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n  position: relative;\n  box-shadow: 0 2px 4px rgba(0, 0, 0, 0.1);\n  transition: all 1.2s cubic-bezier(0.25, 0.1, 0.25, 1);\n  \n  \/* Interlignage responsive pour le texte contenu *\/\n  line-height: clamp(1.5, 1.4 + 0.2vw, 1.8);\n  \n  \/* R\u00e9duction de la taille du texte normal *\/\n  font-size: 0.9em;\n}\n\/* Assurer que le contenu soit au-dessus des pseudo-\u00e9l\u00e9ments *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 > * {\n  position: relative;\n  z-index: 1;\n}\n\/* Interlignage + r\u00e9duction taille pour les titres *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h1,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h2,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h3,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h4,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h5,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h6,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n  line-height: clamp(1.2, 1.15 + 0.1vw, 1.35) !important;\n  font-size: 0.85em !important;\n}\n\/* M\u00e9dia queries pour affiner l'interlignage des titres *\/\n@media (max-width: 768px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    font-size: 0.85em;\n  }\n  \n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h1,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h2,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h3,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h4,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h5,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h6,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n    line-height: 1.25 !important;\n    font-size: 0.8em !important;\n  }\n}\n@media (min-width: 769px) and (max-width: 1200px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    font-size: 0.9em;\n  }\n  \n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h1,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h2,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h3,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h4,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h5,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h6,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n    line-height: 1.3 !important;\n    font-size: 0.85em !important;\n  }\n}\n@media (min-width: 1201px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    font-size: 0.95em;\n  }\n  \n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h1,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h2,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h3,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h4,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h5,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h6,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n    line-height: 1.35 !important;\n    font-size: 0.9em !important;\n  }\n}\n\/* M\u00e9dia queries pour le texte normal *\/\n@media (max-width: 768px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    line-height: 1.6;\n  }\n}\n@media (min-width: 769px) and (max-width: 1200px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    line-height: 1.65;\n  }\n}\n@media (min-width: 1201px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    line-height: 1.75;\n  }\n}\n\/* Filtre noir semi-transparent - \u00c9tat initial visible, maintenu au hover *\/\n\/* Z-INDEX 1 : au-dessus du flou mais en dessous du texte *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836::before {\n  content: '';\n  position: absolute;\n  inset: 0;\n  background: rgba(0, 0, 0, 0.6);\n  backdrop-filter: blur(0px);\n  opacity: 1;\n  pointer-events: none;\n  z-index: 1;\n  transition: backdrop-filter 1.2s cubic-bezier(0.25, 0.1, 0.25, 1);\n  will-change: backdrop-filter;\n}\n\/* Brillance + flou - \u00c9tat initial invisible *\/\n\/* Z-INDEX 0 : en dessous de la teinte noire *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836::after {\n  content: '';\n  position: absolute;\n  inset: 0;\n  background: rgba(255, 255, 255, 0);\n  box-shadow: \n    inset 0.5px 0.5px 0.5px 0 rgba(255, 255, 255, 0),\n    inset -0.5px -0.5px 0.5px 0 rgba(255, 255, 255, 0);\n  opacity: 0;\n  pointer-events: none;\n  z-index: 0;\n  transition: all 1.2s cubic-bezier(0.25, 0.1, 0.25, 1);\n}\n\/* ACTIVATION AU HOVER *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836:hover {\n  box-shadow: 0 6px 6px rgba(0, 0, 0, 0.2), 0 0 20px rgba(0, 0, 0, 0.1);\n  transform: translateY(-2px);\n}\n.elementor-1983483 .elementor-element.elementor-element-5bca5836:hover::before {\n  backdrop-filter: blur(8px);\n}\n.elementor-1983483 .elementor-element.elementor-element-5bca5836:hover::after {\n  background: rgba(255, 255, 255, 0.25);\n  box-shadow: \n    inset 0.5px 0.5px 0.5px 0 rgba(255, 255, 255, 0.15),\n    inset -0.5px -0.5px 0.5px 0 rgba(255, 255, 255, 0.15);\n  opacity: 1;\n} \n\n\n\n\n\n\n\n\n\n\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    flex-shrink: 0 !important;\n    scroll-snap-align: start !important;\n    width: clamp(300px, 30vw, 400px) !important;\n    min-width: 300px !important;\n  }\n\n  @media (max-width: 767px) {\n    .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n      width: 350px !important;\n      min-width: 350px !important;\n      max-width: 350px !important;\n    }\n  }\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157105 post-2157105 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-business-france-vat-registration-fiscal-representative-challenge-abroad\/\">Your Foreign Business Owes French VAT Without a French Company: Registration, Fiscal Representative and How to Challenge the Bill From Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157083 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157083 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/tim-schmidbauer-EnC5f7At4ac-unsplash-1-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157083 post-2157083 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-unpaid-invoice-penalties-injonction-payer-abroad\/\">Your French Client Has Not Paid: Late-Payment Penalties, the 40 Euro Fee and the Injunction-to-Pay While You Live Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156579 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156579 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/viktor-forgacs-5j8nd3QpRbo-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156579 post-2156579 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-close-dissolution-liquidation-tax-radiation-abroad\/\">Closing Your French Company From Abroad: Voluntary Dissolution, Friendly Liquidation, Tax Clearance and Striking Off<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156527 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156527 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-vGTXy8FS7b0-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156527 post-2156527 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-subsidiary-insolvent-director-liability-45-days-abroad\/\">Your French Subsidiary Goes Insolvent While You Live Abroad: 45-Day Filing, Director Liability and Sanctions Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156477 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156477 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/zyanya-citlalli-gy0ATtkEcZs-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156477 post-2156477 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-cofounder-deadlock-exclusion-buyout-dissolution-abroad\/\">Your French Co-founder Blocks the Company While You Live Abroad: Forced Exclusion, Buyout Price and Court Dissolution for Deadlock<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156434 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156434 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-EPAQ0_u0VZo-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156434 post-2156434 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-e-invoicing-mandate-timetable-penalties-abroad\/\">Your French Company Must Switch to E-Invoicing From Abroad: 2026-2027 Timetable, Compliant Invoices and Penalty Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fad6544 e-con-full loop-arrows e-ecs-flex e-flex e-con e-child\" data-id=\"fad6544\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f817c02 arrow-right elementor-widget elementor-widget-html\" data-id=\"f817c02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<svg width=\"64\" height=\"64\" viewBox=\"0 0 64 64\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n    <circle cx=\"32\" cy=\"32\" r=\"30\" fill=\"white\" stroke=\"#E5E7EB\" stroke-width=\"1\"\/>\n    <path d=\"M26 20L40 32L26 44\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n  <\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8152c8 arrow-left elementor-widget elementor-widget-html\" data-id=\"f8152c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<svg width=\"64\" height=\"64\" viewBox=\"0 0 64 64\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n    <circle cx=\"32\" cy=\"32\" r=\"30\" fill=\"white\" stroke=\"#E5E7EB\" stroke-width=\"1\"\/>\n    <path d=\"M38 20L24 32L38 44\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n  <\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f47e9c7 elementor-widget elementor-widget-html\" data-id=\"f47e9c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t  <script>\n  document.addEventListener('DOMContentLoaded', function() {\n    const scrollContainer = document.querySelector('.scroll-horizontal .elementor-loop-container');\n    const arrowLeft = document.querySelector('.loop-arrows .arrow-left');\n    const arrowRight = document.querySelector('.loop-arrows .arrow-right');\n\n    if (scrollContainer && arrowLeft && arrowRight) {\n      const scrollAmount = 400; \/\/ Ajuste selon la largeur de tes cartes\n\n      arrowRight.addEventListener('click', () => {\n        scrollContainer.scrollBy({ left: scrollAmount, behavior: 'smooth' });\n      });\n\n      arrowLeft.addEventListener('click', () => {\n        scrollContainer.scrollBy({ left: -scrollAmount, behavior: 'smooth' });\n      });\n    }\n  });\n  <\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Audit notice, desk-based audit, inspector&#8217;s visit \u00b7 very small and small businesses URSSAF audit lawyer Paris: preparing your business before the visit. When an audit notice arrives at the registered office, the first visit is set for a month away and the manager of a small business must gather the payroll, the accounts and the [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":2157155,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161219","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>URSSAF Audit Lawyer Paris | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"URSSAF audit lawyer Paris: Kohen Avocats checks your audit notice, headcount and documents before the first visit. Call the firm.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"URSSAF audit lawyer Paris | Kohen Avocats\" \/>\n<meta property=\"og:description\" content=\"URSSAF audit lawyer Paris: Kohen Avocats checks your audit notice, headcount and documents before the first visit. Call the firm.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-04T18:48:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-degat-des-eaux-paysage-20261025.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1536\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"URSSAF audit lawyer Paris | Kohen Avocats\" \/>\n<meta name=\"twitter:description\" content=\"URSSAF audit lawyer Paris: Kohen Avocats checks your audit notice, headcount and documents before the first visit. Call the firm.\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"26 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/urssaf-audit-lawyer-paris\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/urssaf-audit-lawyer-paris\\\/\",\"name\":\"URSSAF Audit Lawyer Paris | Kohen Avocats\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/urssaf-audit-lawyer-paris\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/urssaf-audit-lawyer-paris\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/kohen-fr-degat-des-eaux-paysage-20261025.webp\",\"datePublished\":\"2026-11-01T22:35:54+00:00\",\"dateModified\":\"2026-11-04T18:48:26+00:00\",\"description\":\"URSSAF audit lawyer Paris: Kohen Avocats checks your audit notice, headcount and documents before the first visit. Call the firm.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/urssaf-audit-lawyer-paris\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/urssaf-audit-lawyer-paris\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/urssaf-audit-lawyer-paris\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/kohen-fr-degat-des-eaux-paysage-20261025.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/kohen-fr-degat-des-eaux-paysage-20261025.webp\",\"width\":1536,\"height\":1024,\"caption\":\"Avocat d\u00e9g\u00e2t des eaux \u00e0 Paris \u2014 Kohen Avocats\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/urssaf-audit-lawyer-paris\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"URSSAF audit lawyer Paris: preparing your business before the visit\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Reda Kohen, attorney specialized in real estate and business law in Paris, advises and assists companies and individuals in their real estate, commercial and contractual transactions. He also handles real estate litigation and the resolution of complex commercial disputes.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"URSSAF Audit Lawyer Paris | Kohen Avocats","description":"URSSAF audit lawyer Paris: Kohen Avocats checks your audit notice, headcount and documents before the first visit. Call the firm.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/","og_locale":"en_US","og_type":"article","og_title":"URSSAF audit lawyer Paris | Kohen Avocats","og_description":"URSSAF audit lawyer Paris: Kohen Avocats checks your audit notice, headcount and documents before the first visit. Call the firm.","og_url":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/","og_site_name":"Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris","article_modified_time":"2026-11-04T18:48:26+00:00","og_image":[{"width":1536,"height":1024,"url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-degat-des-eaux-paysage-20261025.webp","type":"image\/webp"}],"twitter_card":"summary_large_image","twitter_title":"URSSAF audit lawyer Paris | Kohen Avocats","twitter_description":"URSSAF audit lawyer Paris: Kohen Avocats checks your audit notice, headcount and documents before the first visit. Call the firm.","twitter_misc":{"Est. reading time":"26 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/","url":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/","name":"URSSAF Audit Lawyer Paris | Kohen Avocats","isPartOf":{"@id":"https:\/\/kohenavocats.fr\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/#primaryimage"},"image":{"@id":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-degat-des-eaux-paysage-20261025.webp","datePublished":"2026-11-01T22:35:54+00:00","dateModified":"2026-11-04T18:48:26+00:00","description":"URSSAF audit lawyer Paris: Kohen Avocats checks your audit notice, headcount and documents before the first visit. Call the firm.","breadcrumb":{"@id":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/#primaryimage","url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-degat-des-eaux-paysage-20261025.webp","contentUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-degat-des-eaux-paysage-20261025.webp","width":1536,"height":1024,"caption":"Avocat d\u00e9g\u00e2t des eaux \u00e0 Paris \u2014 Kohen Avocats"},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.fr\/en\/urssaf-audit-lawyer-paris\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.fr\/en\/"},{"@type":"ListItem","position":2,"name":"URSSAF audit lawyer Paris: preparing your business before the visit"}]},{"@type":"WebSite","@id":"https:\/\/kohenavocats.fr\/en\/#website","url":"https:\/\/kohenavocats.fr\/en\/","name":"Kohen Avocats","description":"Ma\u00eetre Reda Kohen, attorney specialized in real estate and business law in Paris, advises and assists companies and individuals in their real estate, commercial and contractual transactions. He also handles real estate litigation and the resolution of complex commercial disputes.","publisher":{"@id":"https:\/\/kohenavocats.fr\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/kohenavocats.fr\/en\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.fr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/kohenavocats.fr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/05\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/05\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.fr\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2161219","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/users\/251031307"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=2161219"}],"version-history":[{"count":3,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2161219\/revisions"}],"predecessor-version":[{"id":2162154,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2161219\/revisions\/2162154"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/media\/2157155"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=2161219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}