Until now, the severance indemnity paid to employees within a mutual termination agreement was subject to 20% social security contributions (for the indemnity not exceeding...

The French social security financing law for 2008 has provided for two additional contributions on stock options and restricted stock units (RSUs).

Le SEPA n'est pas seulement l'Europe des services de paiement que nous connaissons avec les DSP 1 et 2. C'est aussi l'Europe des instruments de paiement (le règlement dit "end date"

Nos avocats ont accompagné une société civile d'attribution dans un litige l'opposant à un syndicat des copropriétaires portant sur des charges de copropriété impayées.

This is the first of a series of four articles examining the legal considerations that non-French real estate lenders should examine when financing commercial real estate in France in a non-distressed context.

The first Amended Finance Law for 2012 was published in the official Gazette on 15 March 2012 (the "Law").

Le TA de Paris juge qu'une société agit contrairement à son propre intérêt en souscrivant à un emprunt bancaire à des conditions de marché afin de financer une réduction...

The French government took advantage of the <I>Ordonnance</I> on securities reform of June 24, 2004 to introduce a new category of securities called <I>actions de préférence,</I> or preferred shares.

The 4th Amended Finance Act for 2011 introduces a specific anti abuse mechanism designed to defeat the artificial allocation to a French corporation of debt in relation to the acquisition of shares of an entity (other than a real estate company) which is not controlled from France.

Dès lors que la sûreté réelle consentie pour garantir la dette d'autrui n'implique aucun engagement personnel à satisfaire l'obligation d'autrui ...

This is the second in our series of four articles examining the legal considerations that non-French real estate lenders should examine when financing commercial real estate in France in a non-distressed context.

Obligations immédiates : depuis le 17 janvier 2025, les établissements bancaires et d'assurance doivent déclarer leurs incidents majeurs liés aux technologies de l'information et de la communication (TIC) aux autorités compétentes ; et transmettre à l'ACPR, avant le 15 avril 2025, leur registre d'informations sur les prestataires TIC

This memorandum discusses the current state of law concerning private placements in France, including the impact of a recently adopted Ordinance (the “Reform Act”) and amendments to the General Regulations (the “General Regulations”) of the French securities regulator, the Autorité des marchés financiers (the “AMF”).