France: Corporate/Commercial Law

Subscribe
Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
Article
Qualification De Titres De Participation : Appréciation Au Regard Des Conditions D’acquisition, Du Pacte D’actionnaires Et Du Rôle De L’associé Dirigeant
Les actions d’une SAS acquises par une société holding d'un dirigeant fondateur dans le cadre d’une recapitalisation revêtent le caractère de titres de participation, ouvrant droit au régime d’imposition au taux de 0 % prévu à l’article 219, I-a quinquies du CGI, eu égard notamment aux conditions d’acquisition des titres, aux stipulations du pacte d’actionnaires et au rôle de l’associé dirigeant au sein de la société émettrice (CAA Marseille, 19 mars 2026, n° 24MA01012).
France Commercial
MB
Mayer Brown
See more

Related Country Guides

CG
Corporate Governance
MA
Mergers & Acquisitions
DB
Digital Business
E
ESG
F
Franchising
PM
Private M&A
DB
Doing Business In
PE
Private Equity
VC
Venture Capital

M&A/Private Equity

Article
French Merger Control: Increase Of Notification Thresholds
France is set to significantly raise the turnover thresholds that trigger mandatory pre-merger notification to the French Competition Authority, marking the first increase in general thresholds since 2004. The reform, adopted through the French Economic Life Simplification Bill in April 2026, amends Article L. 430-2 of the French Commercial Code and awaits final promulgation before entering into force in September or October 2026.
France Anti-trust
DA
Delsol Avocats
See more

Compliance

Article
French Competition Authority – Launch Of A Public Consultation On The Review Of Its Sustainability Informal Guidance Framework
The French Competition Authority has opened a public consultation to evaluate its two-year-old informal guidance framework that helps organizations determine whether their sustainability initiatives comply with competition law. Since its introduction in May 2024, the framework has issued five guidance letters covering diverse environmental projects, from carbon footprint platforms to retail sector sustainability commitments.
France Anti-trust
N
Nazali
Article
Foreign Investment In France: Takeaways From 2025 And Regulatory Changes In 2026
France's Office for Foreign Investment (IEF) has released its 2025 guidance on foreign direct investment screening, revealing key procedural changes and clarifications on sector-specific requirements. With the EU's Revised FDI Screening Regulation set to take effect in 2027, investors face new timelines, expanded mandatory screening sectors, and stricter compliance obligations that will fundamentally reshape cross-border transaction planning.
France Government
SR
McDermott Will & Schulte
See more

Corporate and Company Law

Article
French Merger Control: Increase Of Notification Thresholds
France is set to significantly raise the turnover thresholds that trigger mandatory pre-merger notification to the French Competition Authority, marking the first increase in general thresholds since 2004. The reform, adopted through the French Economic Life Simplification Bill in April 2026, amends Article L. 430-2 of the French Commercial Code and awaits final promulgation before entering into force in September or October 2026.
France Anti-trust
DA
Delsol Avocats
See more

Directors and Officers

See more

Latest Videos

See more