[WEALTH TAXATION] The current framework
Adrian Varoquier, Attorney Adrian Varoquier, our tax attorney, provides an overview of the legal and tax treatment of customary gifts and the risks of reclassification. Christmas is over… but the customary gifts are still being kept under close watch. Between family meals and a few acts of generosity, the “customary gift” makes an appearance without […]
[LABOR LAW] New Thresholds for Business Expense Deductions in France for 2026
Dr. Aymeric Le Goff Partner The Limits on Deductions for Business Expenses in France for 2026 Reimbursement to an employee for expenses incurred in connection with or in the course of their work constitutes business expenses that may be excluded from the social security contribution base and are therefore exempt from social security contributions, subject […]
[CORPORATE LAW] Confidentiality of Directors’ Personal Addresses
Max Molinari, Associate Max Molinari, LL.M., our corporate law attorney, analyzes Decree No. 2025-840 of August 22, 2025, regarding the protection of information relating to the residences of corporate officers. This decree now allows executives to request that their home address no longer appear on the Kbis extract or on the publicly disclosed appointment notice. […]
[LABOR LAW] Local labor law in Alsace and Moselle
Barbara Holl, Associate Barbara HOLL, our labor law attorney, provides an overview of local labor laws in Alsace and Moselle. Local law is a body of law whose application is limited to the departments of Haut-Rhin (68), Bas-Rhin (67), and Moselle (57). It governs many aspects of legal, economic, and social life, as well as […]
[WEALTH TAXATION] Foundations and Endowment Funds
Adrian Varoquier, Associate Adrian Varoquier, our tax attorney, provides an overview of foundations and endowment funds Foundations and endowment funds are nonprofit organizations established by one or more individuals or legal entities to carry out a mission in the public interest. These entities, which come in various forms, differ in terms of the minimum initial […]
[COLLECTIVE PROCEEDINGS AND CORPORATE LAW] Recent Developments in Case Law on Bankruptcy and Corporate Law
Élisa Artu, Associate Elisa Artu, our attorney specializing in corporate law and bankruptcy proceedings/𝘳𝘦𝘴𝘵𝘳𝘶𝘤𝘵𝘶𝘳𝘪𝘯𝘨, provides an update on the latest developments in case law regarding insolvency proceedings and corporate law (2024 – February 2025) In Collectives proceedings, the Court of Cassation reinforced the principle of absolute confidentiality in preventive proceedings, even with respect to creditors […]
Establishment of the Economic Activities Courts and the Economic Justice Fund
Amélie Dorst, Associate insolvency and restructuring team, explains the new reform of French commercial courts, i.e., some of them now called “Tribunaux des Activités Economiques, as well as the new contribution to be paid by the plaintiff while introducing a legal action at the “Tribunal aux Activités Economiques”. Since 1st January 2025, 12 French commercial […]
[LABOR LAW] New Thresholds for Business Expense Deductions in France for 2025
Dr. Aymeric Le Goff Les nouveaux plafonds d'exonération des frais professionnels en France pour 2025 Le remboursement au salarié des dépenses qu'il a engagées en contrepartie ou à l'occasion du travail est représentatif de frais professionnels qui peuvent être exclus de l'assiette des cotisations sociales et donc exonérées de cotisations sociales, dans des conditions et [...] [LABOR LAW] New Thresholds for Business Expense Deductions in France for 2024
Reimbursement to an employee for expenses incurred in connection with or in the course of work constitutes business expenses that may be excluded from the social security contribution base and are therefore exempt from social security contributions, subject to the conditions and limits set forth in the decree of December 20, 2002 (as subsequently amended). [...] [COMMERCIAL URBAN PLANNING] Dark stores: New business models for downtown areas
Driven by the health crisis and changing consumer habits, “quick commerce” —that is, the extremely fast delivery of online orders—has grown significantly in France’s major cities. This model requires the establishment of spaces dedicated to storage and order fulfillment in the heart of densely populated neighborhoods. These warehouses, known as “dark stores,” have been set [...]