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Legal news

Cabinet Brahin. Self-employed entrepreneurs: Is it in your interest to change status with the new VAT threshold?

Self-employed entrepreneurs: Is it in your interest to change status with the new VAT threshold?

Posted on : February 7, 2025

From March 2025, all self-employed entrepreneurs will be on the same footing: The VAT exemption threshold will be set at €25,000, regardless of their sector of activity. Does this mean they will have to change their business status? From 1 March 2025, the VAT exemption threshold for self-employed entrepreneurs will be drastically lowered to €25,000, […]

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Legal Note on the European Bitcoin Regulation and the MiCA Regulation

Posted on : January 7, 2025

Regulation (EU) 2023/1114 of the European Parliament and of the Council of May 31, 2023 on MiCA (Markets in Crypto-Assets), Règlement (UE) 2023/1114 du Parlement européen et du Conseil du 31 mai 2023 sur les marchés de crypto-actifs, adopted by the European Parliament and the Council on May 31, 2023, came into force on December […]

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LOTTERY REGULATIONS IN FRANCE

Posted on : January 3, 2025

Article L. 320-1 of the French Internal Security Code, (sécurité intérieure “CSI”) sets out the principle of a total ban on lotteries: “games of money and chance are prohibited”. According to Ordinance no. 2019-1015 of October 2, 2019 reforming the regulation of gambling and games of chance (régulation des jeux d’argent et de hasard), four […]

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Method of calculating French property income for foreign commercial companies with a real estate predominance

Posted on : December 11, 2024

On foreign companies with real estate predominance A company is considered to have a real estate predominance if the value of its real estate assets exceeds 50% of the value of all its assets. Article 4 B of the French General Tax Code (Code Général des Impôts) provides that “the managers of companies whose headquarters […]

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INHERITANCE RULES IN FRANCE

Posted on : December 4, 2024

Here are some important rules on inheritance in France. 1-WHO ARE THE HEIRS IF THE DECEASED WAS MARRIED? A) Priority children: In the absence of a will, the deceased’s assets are distributed according to the legal rules. Children have priority. They exclude other members of the deceased’s family, except the surviving spouse, with whom they […]

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Regulated agreements

Posted on : September 13, 2024

The fundamental importance of regulated agreements lies in their preventive role and protection of the social interest. These agreements make it possible to anticipate and prevent possible conflicts of interest, while guaranteeing the protection of the collective interest of the company. Aware of this issue, the legislator has thus instituted a specific procedure, known as […]

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