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The right to disconnect (details from the Department of Labor)

January 15, 2025 - In December 2025, the Ministry of Labor published an “information sheet” online to clarify the obligations incumbent on companies with regard to employees' right to disconnect.

The Social Security Financing Act for 2026: key changes to remember

December 30, 2025 - Definitively adopted on December 16, 2025, here is an initial summary of the LFSS, subject to validation by the Constitutional Council.

The end of secrecy surrounding real estate holdings abroad

December 11, 2025 - The end of secrecy surrounding real estate holdings abroad

Differential contribution on high incomes / CDHR: What if you were affected by the minimum tax rate of 20%?

December 4, 2025 - The CDHR advance payment campaign is open from December 1 to December 15, 2025.

Does the Social Security Financing Act for 2026 mark the end of contractual termination?

December 2, 2025 - Contractual termination is becoming increasingly expensive, to the point where one might wonder whether it is still worth the effort.

The tax and social security regime applicable to gains from free share allocations (FSA)

November 27, 2025 - In February 2025, the rules governing income from management packages, including the tax rules applicable to free share allocations (FSA), underwent substantial changes.

Employee use of personal digital devices: what are the risks and obligations for the company?

November 25, 2025 - Generative artificial intelligence (GAI) is a powerful digital tool with two sides to it.

Action for recognition of a commercial lease: non-applicability of statutes of limitations and constitutionality

October 30, 2025 - The Court of Cassation has just confirmed its interpretation of Article L. 145-5 of the Commercial Code, according to which, as an exception to the two-year limitation period for actions based on the provisions of the Commercial Code relating to commercial leases

Renewed lease rent: rental value and commercial factors

October 23, 2025 - The amount of rent for commercial leases, and even more so for renewed leases, is always an issue for the parties involved.

PLF2026 – The draft finance bill for 2026 finally unveiled

October 17, 2025 - On Tuesday, October 14, the government presented the 2026 finance bill.

Protecting whistleblowers in the workplace

October 16, 2025 - The procedure for reporting alerts and protecting whistleblowers was transposed into French law in 2022 by the Waserman Act.

Alternative dispute resolution (ADR): The major practical impacts of the decree of July 18, 2025

October 14, 2025 - Alternative dispute resolution (ADR): The major practical impacts of the decree of July 18, 2025

Order to pay: no obligation to attempt amicable resolution beforehand

October 9, 2025 - According to the Court of Cassation, the order for payment procedure is not subject to the obligation to first attempt an amicable resolution.

Trade secrets and confidentiality in the face of AI

October 8, 2025 - Artificial intelligence may compromise business secrecy and the confidentiality of corporate data.

Regularity of collection notices

October 3, 2025 - In a petition filed by our firm with the Montreuil Administrative Court, one of the points at issue concerned compliance with the formal requirements for the validity of the Notice of Collection.

Alister Avocats advises Thermador Group on the acquisition of Spanish company Quilinox

October 2, 2025 - Alister Avocats advised Thermador Group, a specialist distributor of equipment and accessories for fluid circulation in buildings, public works, and industry, on its acquisition of Spanish company Quilinox.

German labor law and Oktoberfest: Dismissal without notice in connection with steps to establish a works council

September 26, 2025 - €100,000 in damages and an apology ordered by the judge – a warning sign for all employers!

Preventing workplace accidents

On September 24, 2025 - On July 10, 2025, an instruction signed by the Minister of Labor and Employment, the Minister of Justice, and the Minister of Labor, Health, Solidarity, and Families was published, strengthening criminal labor policy regarding the punishment of breaches of health and safety obligations.

Alister Avocats advises Enygea on its expansion into Central Europe

September 22, 2025 - Alister Avocats advised Enygea, a specialized French group and French market leader in mobile sanitation rentals, on a dual strategic transaction.

How can you optimize the transfer of your assets in 2025?

September 15, 2025 - Would you like to plan ahead for the transfer of your estate without incurring excessive taxes? Here are a few solutions to help you optimize your estate planning.

Eve d’Onorio di Méo joins as partner and office opens in Marseille

September 8, 2025 - Alister Avocats continues to grow with the arrival of Eve d'Onorio di Méo as Partner and opens a new office in Marseille, which she will manage.

Acquisitions and disposals: what are the legal issues?

August 18, 2025 - Disposals and acquisitions: what are the legal issues?

Copyright versus generative AI: a battle between man and machine

August 9, 2025 - Generative artificial intelligence (GAI) raises major questions regarding ownership and copyright protection that must be addressed in order to anticipate the protection of rights.

Alister Avocats advises Thermador Group on the acquisition of C2AI

July 22, 2025 - Alister Avocats advised Thermador Group, a company specializing in the distribution of equipment and accessories for fluid circulation in construction, public works, and industry, on the acquisition of C2AI.

Why create preferred shares when setting up a simplified joint stock company (SAS)?

June 11, 2025 - Preferred shares, with or without voting rights, carrying special rights of any kind, on a temporary or permanent basis, may be created.

Solidarity Day: what are the rules?

June 2, 2025 - Solidarity Day was established by Law No. 2004-626 of June 30, 2004, relating to solidarity for the independence of elderly and disabled persons.

The new European directive on liability for defective products

May 28, 2025 - On November 18, 2024, Directive (EU) 2024/2853 of the European Parliament and of the Council of October 23, 2024 was officially published.

Distribution of retained earnings and reserves: recent developments and strengthened legal framework

04/01/2025 - The issue of the distribution of retained earnings has been the subject of an important clarification in case law by the Court of Cassation.

Less bureaucracy, more flexibility?

March 25, 2025 - On September 26, 2024, the Bundestag passed the Bureaucracy Relief Act IV (BEG IV)...

Domestic opportunities. International boundaries?

March 21, 2025 - The Justice Enhancement Act has the potential to increase the attractiveness of German courts for commercial disputes, both nationally and internationally.

Justine Pelenc joins Alister as a partner in the restructuring/insolvency department

March 3, 2025 - Alister Avocats continues its momentum and announces the appointment of Justine Pelenc as Partner at the Alister office in Lyon.

Finance Act 2025: Main measures adopted

02.20.2025 - After many months of a highly unusual legislative process, the Finance Act for 2025 has finally been adopted.

New experiment: business courts

30.01.2025 - Since January 1, 2025, twelve commercial courts have become economic activity courts, on an experimental basis.

Unilateral decision by the employer

01/21/2025 - The employer's unilateral decision (DUE)

The obligation to produce certificates of tax and social security compliance at the close of an amicable liquidation of a company

12/13/2024 - As of October 1, 2024, Decree no. 2024-751 of July 7, 2024 imposes new obligations in the fight against fraud, particularly with regard to amicable settlement.

What are the differences between a simplified merger and a universal transfer of assets (TUP)?

12.03.2024 - The differences between these two legal mechanisms have diminished with each passing legal reform. Nevertheless, major distinctions remain.

Commercial leases – The requirement for a precise and restrictive inventory of charges

11/19/2024 - Inventory of charges - the requirement for a precise and restrictive inventory of charges on commercial premises

Alister Avocats assists the Dentressangle family holding company in changing its governance structure

04/11/2024 - Alister Avocats advised the Dentressangle family holding company in the governance transition desired by its founder.

New administrative doctrine on Parahôtellerie published on August 7, 2024

10.30.2024 - New administrative doctrine on parahotels published on August 7, 2024 ...

TUP and amicable liquidation: reinforced publicity and control measures

10.25.2024 - TUP and amicable liquidation: reinforced publicity and control measures

Register of beneficial owners (RBE): restricted access from July 31, 2024.

09.19.2024 - Since July 31, 2024, public access to the register of beneficial owners (RBE) has been significantly restricted. This development is part of European efforts to strike a balance between financial transparency and personal data protection.

Anticipating the annual closing period: challenges and best practices DAF MAG

09/19/2024 - Anticipation of the annual closing period.

Liability of the project owner who fails to comply with obligations to guarantee payment to the subcontractor

04/09/2024 - Subcontracting - Liability of the project owner who fails to comply with the obligations of article 14-1 of law no. 75-1334 of December 31, 1975 and payment for additional work

Social compliance audit

08/10/2024 - The aim of a social audit is to resolve difficulties or prevent them ...

Termination by agreement: where the employer’s consent is vitiated by the employee’s deception, the termination may be annulled and have the same effect as a resignation

07/31/2024 - A contract is only valid if the consent of the parties has been given in a free and informed manner.

Corporate income tax policy in France

07/23/2024 - Corporate income tax in France, is a direct, annual tax applied to a company's profits.

Value-sharing Bonus (VSB): New investment opportunities

07/19/2024 - The French Value Sharing Act of November 29, 2023 had opened up this option, but it could not be implemented until the implementing decree had been published.

Franco-German comparison: Validity of an arbitration agreement in the event of impecuniosity of one of the parties

06/07/2024 - The parties to arbitration clauses are obliged to enforce them in the event of a dispute, even if unable to do so.

Restructuring state-guaranteed loans: an essential lever

07/01/2024 - State Guaranteed Loans (SGLs) has become an essential lever for supporting businesses in the post-crisis period.

Electronic signatures: what are the good practices?

06/21/2024 - Regulated in the European Union and France for over 20 years (1), electronic signatures have recently taken on a special role within companies.

Allocation of free shares and equal treatment of employees

06/10/2024 - Alongside employee profit-sharing and incentive schemes, the legislator has developed employee share ownership schemes, in particular through stock options and the allocation of free shares.

Franco-German comparison: Validity of the revocation of a co-manager

05/31/2024 - The differences between German and French law on the dismissal of SARL managers should be borne in mind.

Franco-German comparison: Registration fees vs. Grunderwerbssteuer

05/24/2024 - Differences between German and French tax law concerning registration duties due on the sale of securities.

Franco-German comparison: Liability of the transferor to the transferee in the event of a transfer of securities

05/17/2024 - Differences between German and French law when, following a transfer of corporate rights, the transferee wishes to hold the transferor liable for failing to provide pre-contractual information.

Company law in Germany – reform of partnership law from 1 January 2024

05/01/2024 - The German Partnership Law Modernization Act (MoPeG), published in the Federal Law Gazette on August 17, 2021, came into force on January 1, 2024.

Accrual of paid leave during sick leave and carry-over rules

April 24, 2024 - The saga of paid leave accrual during work stoppages, reignited by the rulings handed down by the Court of Cassation on September 13, 2023, has come to an end with the publication of Law No. 2024-364 of April 22, 2024, known as DDADUE.

Acquiring paid leave during sick leave and carry-over rules

04/24/2024 - The saga of the acquisition of paid leave during a work stoppage, reactivated by the rulings handed down by the Cour de Cassation on September 13, 2023, comes to an end with the publication of Law no. 2024-364 of April 22, 2024, known as DDADUE.

Creation of the offence of making available instruments to facilitate tax fraud

04/02/2024 - Article 1744 of the CGI created by the Finance Act 2024 - Creation of the offence of making available instruments to facilitate tax fraud

Be careful when drafting notices of termination for commercial leases

03/20/2024 - Commercial lease - A notice of termination with an offer to renew under different terms and conditions from the expired lease is equivalent to a notice of termination with refusal to renew.

Free share allocations: vagueness over the Urssaf reporting date

03/08/2024 - The mechanism for the free allocation of shares provided for in articles L225-197-1 et seq. of the French Commercial Code, enables joint-stock companies to associate their employees and corporate officers

A few words on the law on sharing value within the company

12/26/2023 - The aim of Law 2023-1107 of 29 November 2023 is to provide companies with a "toolbox" to make it easier for them to involve their employees in their results, particularly SMEs.

Loss of more than half the share capital for more than 2 years: new legal means to avoid dissolution

09/29/2023 - Act no. 2023-171 of March 9, 2023 (DDADUE) relaxed the rules governing the procedure for reconstituting shareholders' equity in joint-stock companies and limited liability companies.

Alister Avocats advises the Lombardot Group on the transfer of activities to BYmyCAR

09/05/2023 - Partial sale of the Lombardot Group

Promise to sell property and substitution clause – binding force of the contract

03/17/2023 - Beware of the binding force of the contract on the parties!

Contract assignment: pitfalls to avoid

03/01/2024 - The transfer of contract(s) is a very frequent operation in business life, whether it involves the total or partial transfer of a company, the sale of a business or a customer portfolio, or a single transaction.

Alister Avocats assists Haerens group with its external growth in France

12/01/2022     In 2022, Alister Avocats assisted the Belgian HAERENS Group and its CEO Steven de Tollenaere in their expansion into the French market.

Alister Avocats assists Thermador Groupe in the acquisition of Direct Pipe Industry

21/11/2022 - With sales approaching 60 million euros, DPI is a specialist and one of the leading independent players in the plastic pipe sector

Payability of COVID rents – position of the Court of Cassation

06/30/2022 - Cour clarified case law that had become contradictory depending on the jurisdiction and the arguments raised about payability of COVID rents

Income tax reporting deadlines

04/22/2020 - A few words on... income tax reporting deadlines.

Tertiary sector decree / postponement of the first deadline

09/30/2021 - The French Environment and Energy Management Agency (ADEME) has announced that the deadline for the first reporting of data, initially scheduled for 30 September 2021

New expertise developped by alister: setting up employee investment funds (fonds commun de placement d’entreprise)

06/15/2021

Alister Avocats advises Delta Service Location on capital reorganization

01/25/2021 - Delta Service Location, a French specialist in temporary energy solutions and temporary pumping, welcomes three evergreen investors, Société Générale Capital Partenaires, GENEO Capital Entrepreneur and Alliance Entreprendre, to support its new growth phase.

COVID-19 and aid for lessors

12/14/2020 - As a matter of principle, rent waivers granted by a lessor to its lessee are not deductible from the lessor's taxable income, unless the waiver qualifies as assistance of a commercial nature granted as part of normal management.

Rent payments for companies whose business is affected by covid-19

04/08/2020

Posteriori control of partial activity

05/25/2020

Tax measures in the Amending Finance Act for 2020

05/05/2020 - Passed as part of the state of health emergency, the Amending Finance Act no. 2020-473 of 25 April 2020 was published in the Official Journal on 26 April.

The end of lockdown for companies

04/29/2020

Measures to adapt company law to Covid-19

04/01/2020 - In order to deal with the Covid-19 pandemic, Law 2020-290 of 23 March 2020 introduced a two-month "state of health emergency"

Employment measures put in place to deal with Covid-19

03/31/2020 - Employment Law Department Note of 31 march 2020

Tax measures put in place to deal with Covid-19

03/27/2020 - To deal with the Covid-19 epidemic, the Law of 23 March 2020 introduced a two-month "state of health emergency".

Procedural measures put in place to deal with Covid-19

03/27/2020

Action for ultra vires against the circular concerning the subsidiary health contribution

07/10/2019 - CE July 10, 2019 n° 417919 - The "Conseil d'Etat" dismisses the appeal for excess of power against the circular on the subsidiary health contribution

Evolution of property law

 23/11/2018 - Focus on changes in property law, sales in the future state of completion and co-ownership following the enactment of the Elan law.

Extensive application of the arbitration clause

07/15/2017 - An arbitration clause can apply to an action in tort Cass. Civ. 1e July 6, 2016 n°15-19.521 F-PB

Reform of the law governing companies in financial difficulty

05/22/2017 - In recent years, insolvency law has undergone a number of reforms.

Breach of established commercial relations and liability action

04/01/2017 - Breach of established commercial relations and liability action. CJEU 14 July 2016, C-196/15, Granarolo SpA/Ambrosi Emmi France SA

Is French law still attractive (after the reform of the law of obligations)?

11/25/2016 -

Arbitration clause vs. clause referring to the ordinary law rule of jurisdiction

07/12/2017 - The priority of the arbitration clause as a special clause.

Law applicable to an international surety bond

03/25/2016

The obligation to seek an amicable resolution of the dispute

12/20/2015 -

Company News – n° 158

10/01/2015 - Co-founded in 2008 by Jean-Pierre Coron, Alister Avocats has been committed since its inception to offering businesses a wide range of integrated skills to help them deal with their various challenges

Information Entreprise n°158

04/03/2015 - ALISTER Avocats AARPI: specific expertise in business law