Revue Banque | Maxime de Guillenchmidt: Legal Professional Privilege Under French Law, Further Progress Required
Our partner Maxime de Guillenchmidt examines, in an article published in La Revue Banque, the introduction of a French-law equivalent of legal privilege, designed to protect the confidentiality of in-house counsel’s legal opinions (Law of February 23rd 2026).
While this reform marks a notable step forward, significant areas of uncertainty remain:
- a strictly defined scope of application (in terms of author, recipient and subject matter);
- protection that cannot be invoked in certain key proceedings (notably tax and criminal);
- demanding formal requirements;
- and a deferred entry into force in 2027, surrounded by practical uncertainties.
Although this reform constitutes something of a landmark in principle, its scope remains limited: in-house counsel should by no means assume that all their written communications are systematically protected. Only legal opinions and advice fall within its ambit — purely factual analyses of the state of the law are expressly excluded.
Further clarification is expected through implementing decrees, which have yet to be published, as well as through what is likely to be an abundant body of case law.
In the meantime, companies are advised to take immediate steps to ensure compliance with the conditions governing this new privilege.
The full analysis is available below to help businesses anticipate the practical implications of this new legal framework.
