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You need a contrat de prestation de service intra groupe when your company group requires formal documentation for services exchanged between related entities under French law. This specialized contract ensures compliance with the Code Civil, Code de Commerce, and transfer pricing regulations while structuring internal commercial relationships within your corporate group.

When do you need this document?

You require this contract when your parent company provides administrative, technical, or financial services to subsidiaries, when subsidiaries share resources or expertise with each other, or when centralizing functions like IT support, legal counsel, or treasury management across group entities. French law mandates proper documentation for intra-group transactions to satisfy tax authorities and ensure compliance with transfer pricing rules. You also need this agreement when establishing cost-sharing arrangements for shared services or when documenting management fees charged between group companies.

Key legal considerations

Your contract must clearly define the scope of services provided, ensuring descriptions align with actual business operations to satisfy Article L233-16 requirements for group company transactions. You must establish arm's length pricing that reflects market conditions, as required by French transfer pricing regulations, and include detailed invoicing procedures that demonstrate the economic substance of services rendered. The agreement should specify performance standards and delivery timelines to create enforceable obligations under the Code Civil. You must also address liability limitations, intellectual property rights for shared resources, and termination procedures that protect both parties' interests while maintaining operational continuity.

Legal requirements in France

Under French law, your intra-group service contract must comply with Articles 1128-1171 of the Code Civil governing contract formation and performance, ensuring all essential elements including offer, acceptance, and consideration are clearly documented. The Code de Commerce requires transparent pricing mechanisms that can withstand scrutiny from tax authorities, particularly regarding profit margins and cost allocation methods. You must maintain detailed documentation supporting service charges under Loi n掳 87-588 du 30 juillet 1987, including time records, cost breakdowns, and benefit analyses that demonstrate value creation for the receiving entity. Article L511-7 of the Code Mon茅taire et Financier governs treasury operations between group companies, requiring specific authorization procedures for financial services. Your contract must also comply with transfer pricing documentation requirements under Article 57 of the Code G茅n茅ral des Imp么ts, maintaining contemporaneous records that support the arm's length nature of pricing arrangements.