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  • The concept of commercial domicile under French law

    By Yasmine EDDAM
    16 April 2025
    The commercial domicile is a fundamental concept in business law. This concept, absent from legislation but omnipresent in practice, raises crucial legal issues for entrepreneurs and companies. The official location of commercial activity determines the jurisdiction of the courts, tax obligations and the rights of creditors. Understanding its specific features can help to avoid mistakes with sometimes costly consequences. The principle of unity of domicile and its exceptions According to article 102 of the French Civil Code, domicile is defined as "the place where any French person has his or her principal place of business". In theory, this text applies to everyone, including traders. Case law has deduced from this a principle of unity of domicile. The Court of Cassation ruled that a person could not have more than one domicile (Req. 1 Feb 1911). This apparently simple rule does, however, give rise to practical complications. How do you deal with an individual who has business relations in several different centres of interest?
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