Five of our Paris-based lawyers have been recognized in the 2025 edition of The Best Lawyers in France.

Johannes Jonas is recognized for corporate law. His practice focuses on cross-border transactions and investments, mergers and acquisitions, employment law, and general commercial law.

Angéline Duffour is recognized for labor and employment law. Her practice focuses on all aspects of employment law in a diverse range of industries (including hospitality and leisure, life sciences and health care, chemical industries, luxury, fashion and transportation).

Muriel Goldberg-Darmon is recognized for banking and finance law, financial institutions, mergers and acquisitions law, and regulatory practice. Her practice focuses on advising listed companies and their managers, investment funds, insurance companies, and financial institutions on a wide range of regulatory and compliance issues, investigations, and corporate transactions.

Franck Le Mentec is recognized for tax law. His practice focuses on cross-border taxation, both for multinational enterprises and private clients.

Guillaume Guérin is recognized for regulatory practice. His practice focuses on advising publicly listed and non-listed companies and their managers, investment funds, and financial institutions on a wide range of regulatory and compliance issues, investigations, and corporate transactions.

The Best Lawyers in France relies entirely on peer review to determine and recognize professional excellence.

Established in 2014, Cohen & Gresser’s Paris office provides comprehensive legal services for our clients, including advising on corporate, employment, tax, financial services, white collar defense, and litigation-related matters. Our Paris attorneys work closely with the lawyers in our other offices on cross-border transactions, investigations, and litigation, in order to provide superior service to French and international clients.

Cohen & Gresser is pleased to share that The Legal 500 Europe, Middle East and Africa (EMEA) 2024 edition has recognized the firm’s Paris office for excellence in Stock Market Litigation, Employment and Tax.

Partner Franck Le Mentec is one of only four lawyers in France recognized as a Leading Individual in Transfer Pricing and International Tax, and partner Muriel Goldberg-Darmon is one of only 16 lawyers in France recognized as a Leading Individual for Stock Market Litigation, encompassing AMF investigations and sanction proceedings.

The 2024 edition also recognized partner Angéline Duffour as a recommended lawyer for Employment, and counsel Guillaume Guérin as a recommended lawyer for Stock Market Litigation.

Established in 2014, Cohen & Gresser’s Paris office provides comprehensive legal services on corporate, employment, tax, financial services, white-collar defense, and litigation-related matters. Our Paris lawyers work closely with the lawyers in our U.S. and UK offices on cross-border transactions, investigations, and litigation, providing superior service to our French and international clients.

The Legal 500 EMEA guide provides annual researched coverage of over 80 countries and over 2,700 law firms. The research involves a detailed assessment of various factors, including work conducted by law firms over the past 12 months and historically, experience and depth of teams, and client feedback.

Four Paris-based partners have been recognized in the 2024 edition of Best Lawyers in France. Angéline Duffour is recognized for labor and employment law. Muriel Goldberg-Darmon is recognized for banking and finance law, financial institutions, mergers and acquisitions law, and regulatory practice. Loïc Henriot is recognized for criminal defense and litigation. Johannes Jonas is recognized for corporate law. Best Lawyers relies entirely on peer review to determine and recognize professional excellence.

Cohen & Gresser is pleased to share that The Legal 500 Europe, Middle East & Africa (EMEA) has recognized the firm’s Paris office for excellence in Stock Market Litigation, Employment and Tax in its 2023 edition. Paris partner Muriel Goldberg-Darmon is one of only 17 attorneys in France designated as a Leading Individual for Stock Market Litigation (including AMF investigations and sanction proceedings), and Paris partner Franck Le Mentec is one of only 4 attorneys in France designated as a Leading Individual in Transfer Pricing & International Tax.

The 2023 edition also recognized Paris partner Loïc Henriot and counsel Guillaume Guérin as recommended lawyers for Stock Market Litigation, and partner Angéline Duffour and counsel Anna Milleret-Godet as recommended lawyers for Employment.

Established in 2014, Cohen & Gresser’s Paris office provides comprehensive legal services on corporate, employment, tax, financial services, white-collar defense, and litigation-related matters. Our 14 Paris attorneys work closely with the lawyers in our other offices on cross-border transactions, investigations, and litigation, in order to provide superior service to French and international clients.

The Legal 500 EMEA guide provides annual researched coverage of over 80 countries and over 2,700 law firms. The research involves a detailed assessment of various factors including work conducted by law firms over the past 12 months and historically; experience and depth of teams; and client feedback. These latest Legal 500 recognitions for nearly half our Paris office are a testament to the firm’s extensive capabilities in the international arena.

On January 25, Cohen & Gresser in Paris was again named a distinguished Employment Practice by Decideurs magazine and LeadersLeague at the 2023 Trophées du Droit awards for their work in “Workforce Reorganizations.” The Trophées du Droit is an annual event in France to honor legal professionals, reward market leading law firms, and recognize rising stars in law.

Angéline Duffour, an employment partner in the Paris office of Cohen & Gresser, spoke with Agence France-Presse (AFP) about the recent layoffs in France at “dark stores” – stores that are not open to the public and set up solely to fulfill online orders fast – right before these companies were required to implement a Social and Economic Committee (CSE) that would have allowed elected staff representatives to defend the employees through the implementation of an Employment Protection Plan (PSE).

Angéline noted that executing the layoffs prior to the implementation of the CSE might have saved these companies millions of euros, given that the time required to implement professional elections and a PSE is up to 12 months, and the companies would have to pay the remunerations of the employees and related social security charges during that time.

Angéline added that companies that implement at least ten individual dismissals over a period of 30 days always have an obligation to set up a PSE, whether there are already staff representatives or not. She also highlights some of the potential risks employers could face without a PSE in place.

This article also appeared in leading nationwide French newspapers Le Figaro, La Tribune, Libération, and a variety of other local French publications.

International law firm Cohen & Gresser is pleased to announce that its Paris office has once again been recognized in The Legal 500’s 2022 Europe, Middle East, and Africa (EMEA) guide for its work in five practice areas: Commercial Litigation, Employment, IT and Internet, Stock Market Litigation, and Tax. The Legal 500 recognizes practices that are “providing the most cutting edge and innovative advice to corporate counsel.” Clients recognized C&G for its “ability to synthesise, analyse and argue matters” and noted that the firm “has an extensive technical track record and is able to support French and foreign clients” on all types of issues. Two C&G lawyers received top-level rankings and have been recognized as “Leading Individuals” in their respective practice areas.

• Muriel Goldberg-Darmon: Stock Market Litigation
• Franck Le Mentec: Transfer Pricing and International Tax

The full list of C&G lawyers recognized in The Legal 500 2022 EMEA guide includes:

• Angéline Duffour: Employment
• Muriel Goldberg-Darmon: Stock Market Litigation
• Guillaume Guérin: Stock Market Litigation
• Loïc Henriot: Commercial Litigation; Stock Market Litigation
• Franck Le Mentec: Tax
• Anna Milleret-Godet: Employment
• Guillaume Seligmann: IT and Internet
• Nicolas Vacca: Tax

 

Angéline Duffour spoke with AEF Info about the Paris Criminal Court’s decision to sentence Deliveroo for concealed work with a fine of 375,000 euros and a one-year suspended prison sentence for two former leaders. (Subscription Required)

Cohen & Gresser is pleased to announce that its Paris office has once again been recognized in The Legal 500’s 2021 Europe, Middle East, and Africa (EMEA) guide for its work in six practice areas: Commercial Litigation, Compliance, Employment, IT and Internet, Stock Market Litigation, and Tax. These practices were identified as “providing the most cutting edge and innovative advice to corporate counsel.” Clients recognized C&G as “extremely agile and user-friendly” and highlighted the firm’s “professionalism” and “pragmatic approach” when handling their most complex matters.

Cohen & Gresser's French employment team was awarded Rising Collective Bargaining Negotiations Team at the twentieth annual Trophées du Droit awards in Paris, hosted by Decideurs Magazine. Award winners undergo an evaluation process designed to recognize the firms that have proven themselves as market leaders. Angéline Duffour, Anna Milleret-Godet, and Saruji Sambukumaran accepted the award on behalf of the firm.

Angéline Duffour discussed retirement savings reform, bonuses for a company's "material risk-takers" (as defined by the EU Capital Requirements Directive), and employment issues arising from France's PACTE law on behalf of Paris Europlace at the Assemblée Nationale.

C&G partner Angéline Duffour participated in a roundtable interview of the French labor minister, Muriel Pénicaud, for the French publication Le Parisien. The minister answered questions regarding the upcoming labor law reforms, known as the “Macron Decrees.”

Read the full article in French.

Le Figaro interviewed Angéline Duffour about Macron's campaign promise to create a unique maternity leave for all women, regardless of their status (employee, independent worker, etc.).

Eiffel Investment Group, an alternative asset investor specializing in European credit and equities and a subsidiary of Cohen & Gresser client, the Impala Group, has reached a deal to acquire 100% of the ownership of Alto Invest, an independent asset management firm specializing in European small and mid-cap companies. Franck Le Mentec advised Impala on the tax aspects of the deal, while Angéline Duffour and Anna Milleret-Godet advised on the labor law aspects of the deal.

Angéline Duffour spoke to Le Figaro about employers’ yearly obligation to declare which employees are exposed to certain risk factors. She also discussed the potential sanctions facing companies that fail to do so.

We are pleased to announce that Cohen & Gresser's Paris office has been recognized in The Legal 500's 2016 France guide for its work in three separate practice areas:  Mergers and Acquisitions; Employment; and IT, Telecoms, and the Internet. The Legal 500 also noted Cohen & Gresser's growth in Paris over the course of 2015 in its overview of the French legal market. The Legal 500 analyzes the capabilities of law firms across the world.  Its rankings highlight "practice area teams who are providing the most cutting edge and innovative advice to corporate counsel."

In this article, Paris partner Angéline Duffour discusses the potential impact and limitations of the new proposed law redefining the legal framework for economic dismissals and allowing for more flexibility in employment relationships.

This article disccusses new incentives for small businesses in France. C&G's Angéline Duffour and Franck Le Mentec weigh in on the tax and employment incentives France is offering to promote the creation of companies.

Note: Article is in French 

For the second consecutive year, Décideurs has recognized Cohen & Gresser's Paris office and Partner Angéline Duffour in the Employment section of its rankings guide. The guide has recognized the firm's Paris office as well as Ms. Duffour individually for Employment in general and more specifically in its Restructurings, Employment Related Reorganizations, and Related Collective Litigation listings. 

Paris partner Angéline Duffour speaks to L’Express about the possibility of capping the compensation paid by the employer in a PME when the employee is dismissed without cause; the government has announced it was open to this idea during the “Conference sociale sur l’emploi dans les TPE et PME” on June 1, 2015. 

Paris partners Johannes Jonas and Angéline Duffour speak to French news website, www.Finyear.com, about major employment, commercial law and tax obstacles to foreign investment in France and the attempts made by the French government to address the issues.

Paris office attorneys Johannes Jonas, Angéline Duffour, and Anna Milleret-Godet speak to Affiches Parisiennes about major employment, commercial law and tax obstacles to foreign investment in France, and about attempts by the French government to address the issues.

Paris office attorneys Johannes Jonas, Angéline Duffour, and Anna Milleret-Godet speak to Les Annonces de la Seine about major employment, commercial law, and tax obstacles to foreign investment in France, and about attempts by the French government to address the issues.

In this article, Paris employment partner Angéline Duffour speaks to French publication Le Droit about a recent decision by the French Cour de Cassation which allows employers to use text messages sent or received by their employees on their work cell phones as evidence in court.

On February 10th, 2015, the French Supreme Court officially acknowledged the right for the employers to prove a breach of confidentiality obligation through SMS messages sent and received on an empoyees' professional mobile device, except if the SMS starts with the words “private” or "confidential". C&G Partner and employment law specialist, Angéline Duffour discusses this recent legislation with Le Point and Affiches Parisiennes.  . 

 

Articles are in French. Please click below for access. 

Le Point, 02 mars 2015.

In this article, Paris partner Angéline Duffour addresses recent legislation in French employment law which obligates business owners to first propose a business which is for sale to all of their employees before they propose it to a third party.

The 2014 edition of Décideurs Leadership & Management du Capital Humain has ranked Cohen & Gresser partner Angéline Duffour in its In-House Agreement Negotiations and Labor Relations category. Additionally, Cohen & Gresser's Paris office has been ranked as a Quality Practice in both the Reorganizations, Social Plans, and Related Litigation and the Employment Law Aspects of M&A Operations/Due Diligence categories, respectively.

Cohen & Gresser is pleased to announce that Angéline Duffour has joined the firm as a partner in its Paris office, representing clients across a diverse range of industries in all aspects of employment and labor law.

Additional coverage:

Bloomberg News, March 28th, 2014

National Law Journal, April 14th, 2014. 

Nous profitons de notre première Newsletter de l’année pour vous présenter tous nos vœux pour cette nouvelle année qui s’annonce encore un peu particulière. L’activité partielle, l’APLD (activité partielle de longue durée) et le télétravail, qui sont devenus au gré de la crise sanitaire, incontournables en 2020, resteront des sujets d’actualité en 2021. Nous vous proposons d’analyser les principales nouveautés concernant ces dispositifs, sans oublier notre analyse des décisions qui ont marqué 2020.

Angéline Duffour and Anna Milleret-Godet discuss the legal status of business leaders and the legal implications surrounding their responsibilities.

Dans cet article, Angéline Duffour revient sur les contrôles renforcés annoncés par le gouvernement en matière d'activité partielle et livre ses recommandations pour les anticiper et limiter les risques. (Angéline Duffour analyses the French government’s plan to audit companies regarding partial activity, as well as how companies can best comply and limit their risk of sanctions.)

Angéline Duffour et Anna Milleret-Godet proposent des suggestions que les entreprises peuvent utiliser pour une reprise efficace en vue de la fin du confinement. (Angéline Duffour and Anna Milleret-Godet provide tips for how businesses can most effectively emerge from this period of containment brought on by the outbreak of COVID-19.) Lire plus en français Read more in English

Regards croisés entre Muriel Goldberg-Darmon et Angéline Duffour, associées spécialisées respectivement en Compliance et Droit social.

(Muriel Goldberg-Darmon and Angéline Duffour discuss internal investigations and the associated employment law risks.)

Further to the “Professional Future” law, which entered fully into force last summer, new regulations have been adopted this year which reform the system for the secondment of foreign workers in France. Angéline Duffour, Anna Milleret-Godet, and Saruji Sambukumaran discuss how these new regulations, some applicable immediately and some going into effect in July 2020, aim to increase workers’ rights and employer obligations.

Nous vous proposons, dans cette newsletter, de revenir sur les nouvelles règles applicables au détachement de salariés en France, issues de la loi Avenir professionnel du 5 septembre 2018, applicables pour la majeure partie depuis le 1^er juillet dernier. Nous ferons également le point sur les principaux changements apportés à la procédure de reconnaissance des accidents du travail et maladies professionnelles (AT-MP) à compter du 1^er décembre 2019, sans oublier notre sélection de jurisprudence.

La Cour de cassation, dans deux avis du 17 juillet 2019 (n°15012 et 15013), s’est prononcée favorablement sur la conformité du barème Macron aux textes internationaux, mettant ainsi un terme au débat suscité par plusieurs conseils de prud’hommes refusant d’en faire application.

L’actualité sociale du premier semestre 2019 a été marquée par l’entrée en vigueur de l’index de l’égalité femmes-hommes ainsi que par l’adoption, le 11 avril dernier, de la loi (ou plan d’action) pour la « croissance et la transformation des entreprises » dite « loi Pacte ». Nous vous proposons, dans cette newsletter, d’analyser les principales mesures de ces nouveaux dispositifs, sans oublier notre revue de jurisprudence.

Angéline Duffour and Anna Milleret-Godet discuttent le dévélopment récent de la pratique du référendumd dans l'entreprise comme mode de validation d'un accord d'entreprise.

(Angéline Duffour and Anna Milleret-Godet discuss the effects of using a referendum as a means of validating collective bargaining agreements.)

In an article for Entreprise & Carrières, Angéline Duffour discusses the main changes brought by Macron’s decrees on staff representatives, known as Le Comité social et économique (CSE).

(Dans cet article, Angéline Duffour analyse les principaux changements apportés par les ordonnances Macron en matière de représentation du personnel.)

Angéline Duffour and Anna Milleret-Godet highlight the new responsibilities for employers established by the implementation of France's CSE (Le Comité social et économique).

In this article, Paris office attorneys Angéline Duffour and Elise Farcy discuss the new “collective mutual termination” created by Macron’s decrees and its differences with the voluntary departure plan.

Dans cet article, Angéline Duffour et Elise Farcy, avocats au sein du bureau de Paris de Cohen & Gresser, analysent le nouveau dispositif de rupture conventionnelle collective, créé par les ordonnances Macron et le comparent avec le plan de départ volontaire autonome. 

Announced by Emmanuel Macron during his electoral campaign, the bill authorising the government to pass laws by ordonnance (decree), i.e. without a parliamentary debate, in order to improve social dialogue - adopted by the French Senate on 2 August - is the first part of the programme the government wants to propose to employer organizations and trade unions. According to the official timetable, three decrees are expected to be published between now and 21 September 2017.

• Read alert in English
• Read alert in French

Angéline Duffour et Anna Milleret-Godet analysent la jurisprudence relative aux plan de sauvegarde de l'emploi (PSE) depuis l'entrée en viguer de la loi de sécurisation de l'emploi du 14 juin 2013. Cette réforme a introduit un contrôle administratif renforcé du contentu du PSE et du la procédure applicable.

(Angéline Duffour and Anna Milleret-Godet analyze the case law relating to job protection plans (known as "PSE" in France) in light of the June 14, 2013 job security law, which introduced administrative control of PSE.)

Dans cette article, Angéline Duffour et Anna Milleret-Godet analysent les principales dispositions de la loi n°2016-1088 du 8 août 2016 relative au travail, à la modernisation du dialogue social et à la sécurisation des parcours professionnels, dite « Loi Travail ».

(In this article, Angéline Duffour and Anna Milleret-Godet analyze the main provisions of the August 8, 2016 law n°2016-1088 relating to work, the modernization of social dialogue, and securing professional careers, known as the “Labor Law.”)

In this article, Paris office attorneys Angéline Duffour and Hélène Berion discuss from an Employment law perspective the key issues and new obligations of the recently adopted Lapin II legislation in France regarding transparency and anti-corruption, with particular regard to the new status of alerts launchers.  

*Article is in French

In this article, Paris partner Angéline Duffour discusses the potential impact and limitations of the new proposed law redefining the legal framework for economic dismissals and allowing for more flexibility in employment relationships.

In this article, Paris office attorneys Angéline Duffour and Anna Milleret-Godet discuss the key issues and potential impact of internal audits/reviews that can be mandated by US legislation, including data and information sharing issues. 

*Article is in French

A client alert addressing recent changes to French employment law. 

Under French law, a company's manager can be a legal representative (corporate officer) of the French entity and/or an employee of the French entity. The most appropriate status will depend on the company’s needs and the candidate’s expectations, and either designation will impact the determination of the law applicable to the relationship, the obligations and responsibilities of the manager, and his social security status. This article addresses this new legislation and how it can affect companies and managers. 

Paris partner Angéline Duffour speaks to L’Express about the possibility of capping the compensation paid by the employer in a PME when the employee is dismissed without cause; the government has announced it was open to this idea during the “Conference sociale sur l’emploi dans les TPE et PME” on June 1, 2015. 

In this article*, Paris Partner Angéline Duffour discusses recent French legislation known as Bill Rebsamen which aims to focus on the social dialogue with the representative bodies in France in order to facilitate discussions and exchanges between the employers and the employees. The author also highlights the potential for significant changes to French labor law as a direct result of this new bill.

 

*Article is in French

Viewed as a good way to create jobs for some, but the cause of all evils for many others, the 35-hour workweek has been one of the most heated debates in France for the past 15 years.  In this article, employment lawyers Angéline Duffour and Anna Milleret-Godet challenge the current backlash against the measure and bring a new perspective on the issue by highlighting a series of strategies to manage the impact of the 15-year old legislation.

Note: Article is written in French

Paris partners Johannes Jonas and Angéline Duffour speak to French news website, www.Finyear.com, about major employment, commercial law and tax obstacles to foreign investment in France and the attempts made by the French government to address the issues.

On February 10th, 2015, the French Supreme Court officially acknowledged the right for the employers to prove a breach of confidentiality obligation through SMS messages sent and received on an empoyees' professional mobile device, except if the SMS starts with the words “private” or "confidential". C&G Partner and employment law specialist, Angéline Duffour discusses this recent legislation with Le Point and Affiches Parisiennes. Click on either publication to read full article. 

Cette première newsletter de 2015 est l'occasion de fêter le premier anniversaire du bureau de Paris de Cohen & Gresser! La fin de l'année 2014 et le début de cette année ont été riches en rebondissements jurisprudentiels et législatifs, notamment avec les précisions apportées par le gouvernement sur la loi Hamon (cf. notre alerte du 5 novembre 2014), les discussions passionnées sur le projet de loi Macron et l'entrée en vigueur de la loi de financement pour la Sécurité sociale (LFSS) pour 2015.

This article addresses the recent legislation in French employment law which obligates business owners to first propose a business which is for sale to all of their employees before they propose it to a third party. 

In this article, Paris partner Angéline Duffour addresses recent legislation in French employment law which obligates business owners to first propose a business which is for sale to all of their employees before they propose it to a third party.

Angéline Duffour joined the International Forum of Senior Executive Advisors (IFSEA) to share best practices for senior executives accused of wrongdoing and facing an investigation. The panelists explored the employment, criminal, and regulatory overlap of investigations and offered practical guidance handling an investigation.

Partner Angéline Duffour discussed the necessary steps involved in successful business creation, risk anticipation and entrepreneurship at a Salon des Entrepreneurs Conference titled “Créateurs: anticipez, maîtrisez vos risques... Et provoquez votre réussite!” (Entrepreneurs: Anticipate, Control Your Risk… And Generate Your Success!) View photos from the event:  Photo 1;  Photo 2;  Photo 3;  Photo 4

Partners Muriel Goldberg-Darmon and Angéline Duffour spoke at a roundtable on “Grey areas in privilege” during the Women in Investigations conference in London on June 28, 2018. The panelists were: Jane Shvets, Partner at Debevoise & Plimpton, Polly Sprenger, Partner at Katten Muchin Rosenman, Mona Vaswani, Partner at Allen & Overy, and Muriel Goldberg-Darmon, Partner at Cohen & Gresser. The moderator was Martina de Lind van Wijngaarden, Partner at Freshfields Bruckhaus Deringer. Muriel discussed the French Bar rules regarding privilege and internal investigations as well as cross border investigations (DOJ investigations and AMF/SEC investigations). Angéline spoke about specific issues in France regarding employment law (disciplinary sanctions and protection of employees).

C&G partner Angéline Duffour led a workshop on French Labor Law Reforms at Paris EUROPLACE's Expanding Your Business in Paris Workshop in London. President of the Paris Region, former Education Minister and Treasury Minister, Valérie Pécresse, introduced the workshop.

Les cinq ordonnances portant réforme du Code du travail, signées vendredi 22 septembre dernier par le Président de la République, ont été publiées samedi 23 septembre au Journal officiel. Certaines mesures prévues par ces ordonnances sont d'application immédiate, telles que le barème des indemnités prud'homales ou la réforme du télétravail, tandis que d'autres, comme la fusion des instances représentatives du personnel, écessitent des décrets d'application. Selon le gouvernement, une vingtaine de décrets est attendue d'ici le 31 décembre 2017. Les ordonnances devront toutefois, pour être pérennisées, être ratifiées par l'Assemblée nationale. Nous vous proposons, lors de cette matinale, de faire le point sur ces ordonnances et, plus particulièrement, de :

• décrypter et analyser les mesures phares de la réforme,
• identifier les impacts sur les pratiques existantes,
• bénéficier de conseils opérationnels pour se mettre en conformité.

Intervenants :

• Angéline Duffour
• Anna Milleret-Godet

Date : Mardi 17 octobre 2017 Heure : 8h30 - 10h30

Held in San Fransisco in cooperation with BusinessFrance, BPI France, and Munger, Tolles & Olsen LLP.

Actionnariat salarié et épargne salariale: opportunités offertes par la loi Macron La loi du 10 juillet 2015 pour la croissance, l'activité et l'égalité des chances économiques a introduit des aménagements techniques concernant la mise en place de plans d'Attribution Gratuite d'Actions. Cette loi présente également un assouplissement des conditions d'éligibilité des sociétés aux BSPCE ("Bons de Souscription de Parts de Créateur d'Entreprise") et simplifie certaines règles relatives à l'épargne salariale. Au cours de cette Matinale, seront abordés :

• les modifications juridiques et fiscales concernant l'émission d'actions gratuites, de BSPCE et les dispositifs d'épargne salariale (participation, intéressement et Perco)
• les modifications apportées au traitement fiscal et social de ces dispositifs
• les impacts de la réforme sur la situation des bénéficiaires non-résidents et des plans étrangers bénéficiant à des résidents français
• la revue des aspects juridiques et pratiques à intégrer pour l'émission de nouveaux plans conformes aux conditions de la Loi Macron