Law of 23 February 2026 on the Confidentiality of In-House Lawyer Consultations
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
France has enacted a landmark law granting legal privilege to consultations provided by in-house lawyers (juristes d'entreprise). This brings France in line with many other countries — including the United States, the United Kingdom, and most EU member states — that already recognize attorney-client privilege for corporate legal counsel. Under the new law, written and oral legal opinions provided by in-house lawyers to their employers will be protected from disclosure in civil and commercial proceedings. Companies can now defend the confidentiality of internal legal advice without fear of it being seized or used against them in litigation. However, the privilege is explicitly limited in scope: it does not apply in criminal matters or tax proceedings. Criminal courts and tax authorities retain full rights to access company documents, including those produced by in-house lawyers, ensuring the law cannot be weaponized to obstruct justice or evade fiscal obligations. This reform is expected to significantly strengthen the strategic role of in-house legal teams within French companies, and to make France a more attractive jurisdiction for multinational corporations that previously faced a competitive disadvantage due to the absence of such protection.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- In-house lawyers (juristes d'entreprise) in France now benefit from legal privilege protecting their written and oral legal opinions from disclosure in civil and commercial proceedings
- The privilege explicitly does NOT apply in criminal proceedings — criminal courts retain full access to company documents including those authored by in-house lawyers
- The privilege explicitly does NOT apply in tax/fiscal proceedings — tax authorities retain full rights to access all company documents
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Obligations
What this law requires
Companies must treat written legal opinions from in-house lawyers as confidential and protected from disclosure in civil and commercial proceedings
Companies must treat oral legal consultations from in-house lawyers as confidential and protected from disclosure in civil and commercial proceedings
Companies must not invoke legal privilege protection for in-house lawyer consultations in criminal proceedings; such documents remain accessible to criminal courts
Companies must not invoke legal privilege protection for in-house lawyer consultations in tax proceedings; such documents remain accessible to tax authorities
Companies must make in-house lawyer documents available to criminal courts upon request or legal order, without claiming confidentiality protection