The myth of the 183 days

Tax residence can be a difficult concept, especially if you have a residence in different countries. This is something Belgian singer Angèle discovered the hard way. The singer is in the news because she lost a court case in which she attempted to recover the documents and personal items seized by the French tax authorities […]

The Lecornu Circular of 5 February 2026 Reaffirms the Requirement for SecNumCloud Hosting for Health Data

In Circular No. 6519/SG dated 5 February 2026, Prime Minister Sébastien Lecornu sets out the framework for the State’s digital public procurement and reiterates the requirement to rely on the SecNumCloud qualification for hosting data of particular sensitivity, including health data. The circular establishes digital sovereignty as the second priority objective guiding digital procurement decisions, […]

DELSOL Avocats advised REALITES on corporate and securities law aspects of the restructuring that enabled it to emerge from receivership proceedings

REALITES, a group founded in 2003 and listed on Euronext Growth Paris, designs and implements real estate projects that contribute to regional development. In its ruling dated 18 February 2026, the Nantes Commercial Court approved the recovery plan presented by REALITES and some of its subsidiaries, thereby ending the receivership proceedings that had been initiated […]

The CNIL’s Economic Analysis Unit unveils its 2026–2028 work programme

In 2023, the CNIL established a dedicated service for the economic analysis of issues related to personal data, with the aim of strengthening its expertise and informing its decisions through impact assessments, sectoral analyses, and quantitative studies evaluating the economic effects of its rulings. It is indeed essential for a data protection authority to have […]

PRESS RELEASE – DELSOL Avocats advised Siparex Midcap on the acquisition of Phase Neutre

DELSOL Avocats advised Siparex Midcap, an investment fund managed by Siparex, an independent French private equity group, acting as lead investor in a pool of investors, on the acquisition of Phase Neutre (123 Elec), France’s leading online distributor of electrical equipment, alongside the management team and other co-investors. This majority LBO transaction enables Siparex Midcap, […]