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This section addresses the principal firms with regional offices across France. Many regional firms also have offices in Paris, and some also have offices internationally. Firms are listed alphabetically.

ASA Avocats Associés has offices in Strasbourg and Paris, and its 12 lawyers have a broad range of expertise.

Adamas is one of Lyon’s leading practices and the 60-lawyer firm is also a strong player at national level. It has a comprehensive range of services, but is particularly well known for its public law and environmental law expertise. The firm has offices in Lyon, Nîmes and Paris, as well as Shanghai and Beijing.

Based in Lyon and Paris, Aklea is a mid-sized firm with a broad range of expertise. It now fields 60 lawyers following a recent spin-off.

Strasbourg-based Alexandre Lévy Kahn is a 13-lawyer firm that provides a broad range of business law expertise to companies and individuals.

BDH Avocats has offices in Angers, Paris and Saumur. Its 40 lawyers provide a comprehensive range of expertise.

Bignon Lebray has core offices in Paris, Lille and Lyon, and satellite offices in Aix-en-Provence and Shanghai. This business law firm fields more than 100 lawyers.

Based in Toulouse, Camille & Associés is a renowned firm in the Midi-Pyrénées region. It fields 20 lawyers with a broad range of matters.

Cornet Vincent Ségurel is a growing regional player with its main office in Nantes and a significant second office in Paris, as well as smaller offices in Rennes and Lille. The 90-lawyer firm is building a reputation nationally, thanks to its thorough contentious, corporate and public law expertise.

Delsol Avocats ranks among the most respected regional law firms in France, and is staffed by 60 lawyers in Lyon, Paris and Marseille. It has strong corporate and employment law expertise.

Dijon-based Du Parc - Curtil & Associés fields ten lawyers with a broad range of business law expertise.

Lille-based Duel fields ten lawyers. The practice advises a mix of companies and individuals.

Duteil Avocats is a leading Lyon firm for corporate law, and fields 12 lawyers. The firm recently opened an office in Paris.

Ernst & Young Société d'Avocats has offices in ten cities across France, with Paris and Lyon being the main locations. It has a broad range of expertise.

Full-service firm Fidal has the largest network in France with more than 100 offices.

Based in Lyon and Paris, Fromont Briens is a top firm for employment law matters.

Lamy & Associés houses some 40 lawyers in Lyon and Paris. The firm is recommended for corporate and litigation work.

Based in Lyon and Paris, Lamy Lexel Avocats Associés is a full-service firm staffed by 50 lawyers.

Landwell & Associés has offices in France’s ten largest cities. The firm has strong business law, tax and employment law expertise.

Based in Roubaix in northern France, Legalis is a great choice for PMEs and SMEs.

LexCase is an up-and-coming full-service firm with recognised expertise in the telecoms, competition and healthcare sectors. It has offices in Lyon, Marseille and Paris.

Toulouse-based Morvilliers Sentenac has a great range of expertise in business law.

Oratio has ten offices across the Great West region and Paris. The firm’s 30 lawyers and jurists provide a comprehensive range of legal expertise.

Racine has offices in France’s first five cities – Bordeaux, Lyon, Marseille, Nantes and Paris – as well as representation in Brussels and Beirut. The firm’s experience covers many areas of business law.

Ratheaux’s 55-lawyer practice is recommended for its efficiency and tailored solutions. The team handles corporate, tax, employment and IP law for large SMEs, and is adept at working in English. It has offices in Lyon and Paris.

Simon Associés has offices in Paris, Lyon, Nantes, and Montpellier. The firm has solid business law expertise and is also well regarded for insolvency and distribution law.

Taj fields 430 professionals in seven offices across France. This is a full-service firm with particularly strong tax expertise.

Thémès is a 20-partner firm with five offices in northern France including Lille.

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Legal Developments in France

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  • The new French regulation applying to national insurance contributions for managers and shareholders

    French insurance contributions on executive and shareholder remuneration (pay + dividends) have been substantially increased by the National Insurance Funding for 2013 Act, No. 2012-1404, of 17th December 2012. Until 31st December 2012, all dividends were subject to national insurance contributions on unearned income but henceforth, under Article L136-3 of the National Insurance Code, amended by Act No. 2012-1404, certain dividends   are considered as pay received by executives and shareholders and are therefore subject to the national insurance contributions on pay. The Act also abolished the ceiling on health insurance contributions payable by the self-employed and all this means that businesses must rethink the way that they have been structured until now.
    - EMMANUEL JACQUES Avocats – Law Firm

  • CHINA - PERSONAL TAXATION AND SOCIAL SECURITY : CHINESE AND FOREIGN NATIONALS ON AN EQUAL FOOTING

    The People's Republic of China has initiated an overhaul of its social security system, reformed the personal taxation regime and has extended the scope of these laws to foreigners residing in China.
    - Lefèvre Pelletier & associés

  • MOROCCO TO BECOME THE LEADING FINANCIAL PLACE IN AFRICA

    The Kingdom of Morocco is supporting the ambition of becoming the leading financial place for Africa. In this context, a wave of draft laws is to be passed and implemented within the following months, amongst which, the Law No. 53.08, setting up a new financial authority, and the Law No. 54.08, reforming public offering rules, are of paramount importance to Moroccan and foreign issuers, and financial institutions.
    - Lefèvre Pelletier & associés

  • ACQUISITIONS IN CHINA : ASSET OR SHARE DEAL?

    The opportunities offered to foreign investors by the Chinese mergers and acquisitions market are increasing every year: in 2010, transactions involving foreign companies came to 60.1 billion euros, an increase of 21.2% compared with 2009. Seen from the West, where markets are declining, all sectors of the Chinese economy seem to be undergoing promising development and the statistics indicate that the Middle Empire will be a lasting springboard for growth.
    - Lefèvre Pelletier & associés

  • Prime de Partage des Profits

    Le dispositif L’article 1er de la loi de financement rectificative de la Sécurité sociale pour 2011 oblige les sociétés commerciales de 50 salariés et plus, dont les dividendes par part sociale ou par action sont en augmentation par rapport à la moyenne des deux années précédentes, à verser une prime à l’ensemble de leurs salariés
    - Sarrau Thomas Couderc

  • BULGARIA MARKET OVERVIEW

    Types of investors The private equity (PE) funds that are active in Bulgaria are not raised or registered in the country. Some Bulgarian PE funds were raised recently, but there are no statistics as to the sources of their funding, their number, the funds that were accumulated, etc.
    - BOYANOV & CO.

  • RECENT DEVELOPMENTS REGARDING COMMITMENTS

    THE PROCEDURE IS CLARIFIED, BUT MAY COMMITMENTS APPLY WITHOUT LIMIT?
    - Vogel & Vogel

  • Landmark decision by French Competition Authority in conditioned LPG case

    cartel case closed after discovery that leniency application was largely based on forgeries and rejection of collective dominant position objection.
    - Vogel & Vogel

  • 2012 supplementary budget

    The second supplementary budget published in the Official Gazette September 19, 2011 provides for two key measures that affect the deferral of tax losses and taxation of capital gains realized on the sale of equity securities .
    - Sarrau Thomas Couderc

  • Actualité législative fiscale

    Au delà des mesures applicables à l’ensemble des contribuables (telles que la limitation du report des déficits ou la réforme du mode de calcul des plus values sur cessions de participations),le plan de réduction des déficits annoncé le 24 août dernier par le gouvernement comprend des mesures qui intéressent spécifiquement les acteurs du secteur financier.
    - Sarrau Thomas Couderc

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