Posted in Tax

Trusts and French law: civil effects; tax consequences

1. Definitions The trust is a well-known institution in Common Law countries (United Kingdom, USA, Australia, New Zealand, Caribbean countries and territories, etc.). It is also found in so-called “mixed” countries characterised by “bijuralism”, i.e. where the legal system is inspired by both Common Law and civil law (Mauritius, Seychelles,…Continue reading

Posted in Arbitration


Author: Francesca Mastragostino, candidate to the Luxembourg Bar and Legal Analyst at Qanlex, a litigation finance fund operating in Europe and Latin America when this article was written. Summary: Insights from a funder’s perspective regarding the stages leading to the signing ofa Litigation Funding Agreement, including factors considered during the…Continue reading

Posted in Arbitration
third party funding


Author: Maître Simon Deceuninck is a lawyer at the Bar of Bordeaux. Summary: The author presents the subjective viewpoint of a French lawyer, concerning the phase prior to the signing of a contract for third-party funding of international arbitration proceedings. Abbreviation: In what follows, third-party funding or third-party funder will…Continue reading

Posted in Corporate, Droit des sociétés, Droit fiscal, Non classé, Tax

Why invest through a holding company in France

If you do business in France, you have probably heard of “holding companies“. There are many reasons why this is a popular topic: whether it is to optimise the management of a group of companies or to facilitate reinvestment, it has many advantages. This management and investment tool is indeed…Continue reading

Posted in British Clients, Non classé
International successions

The Reform of the French Hereditary Reserve in International Successions: First lessons, First solutions

In our article dated 18 November 2021, Me Marie-Claude Bessout (former Notary) and I alerted our foreign readers to the consequences and uncertainties brought about by the “law against separatism” of 24 August 2021 with regard to international successions. We regretted that the wording of the new Par. 3 of…

Posted in Commercial law
French business

The international acquisition of a French business: some practical advice

In one of our previous articles, we presented the two main techniques for acquiring a business in France. Today we will approach this issue from the international perspective. In particular, we will give practical advice to foreign companies and entrepreneurs wishing to acquire a French on-going business (fonds de commerce)….Continue reading

Posted in Commercial law
commercial lease

The non-renewal of a French commercial lease for serious and legitimate motives: a weapon not to underestimate

The commercial lease contract is well known. In simple terms, it is the agreement whereby the owner of a property rents his premises to a company or entrepreneur, so that the latter can operate its business, craft or industry. The commercial lease should thus not be confused with the residential…Continue reading