Law n°2026‑122 of 23 February 2026 establishes a confidentiality regime for legal advice issued by in‑house lawyers in France. Published in the Journal Officiel, it will come into force within twelve months, once an implementing decree clarifies its practical details. This reform concludes ten years of debates, failed legislative attempts, and several constitutional reviews, with the French Constitutional Council ultimately validating the law on 18 February 2026.
The law aims to promote the development of compliance law within companies and to strengthen France’s economic sovereignty in an increasingly competitive global environment. To qualify for confidentiality, five cumulative requirements must be met: the lawyer must hold a Master’s degree in law or equivalent, must undergo mandatory ethics training, the document must constitute genuine legal advice, it must bear the mandatory wording “confidential, legal consultation, in‑house lawyer,” and it must be addressed only to management or supervisory bodies.
Confidentiality remains strictly limited. It does not apply in criminal or tax matters, nor during investigations conducted by EU authorities. Even when all conditions are met, courts may lift confidentiality through a dedicated legal procedure. Compared with other jurisdictions, the French system is more restrictive: some EU Member States offer broader or varying levels of protection, while the UK and US grant significantly wider legal privilege to communications between in‑house counsel and employees.
Overall, the law represents a significant step but remains narrow in scope, subject to criticism, and dependent on the forthcoming implementing decree for full clarity.
You can read the full article on unyer’s website.
