De facto company in France: definition, risks and evidence
What is a de facto company in French law, when can it be recognised and what practical risks does it create?
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
De facto company in France: definition, risks and evidence
Updated March 29, 2026 - A de facto company in French law is not a registered legal form. It is a legal qualification that may arise when people behave as partners without properly formalising the company.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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