Are you facing an URSSAF audit or a reassessment of social security contributions in France? The firm defends companies and self-employed professionals at every stage, from the audit itself to the social division of the judicial court (pôle social du tribunal judiciaire). Maître Vincent Fritsch has more than 24 years of experience and works on a freely agreed fee basis.
Situations the firm handles
- URSSAF audit: preparation, assistance, response to the auditors’ letter of observations.
- Reassessment of contributions: amicable and judicial challenge.
- Undeclared work (travail dissimulé): reassessments and penalties.
- Reclassification of a subcontractor or self-employed contractor as an employee.
- Benefits in kind and business expenses added back to the contribution base.
- Procedural defects and time-barring (statute of limitations).
The URSSAF audit and your rights
URSSAF is the French agency that collects social security contributions. Its audits check that contributions have been correctly declared and paid. The audited business has essential rights: prior notice, access to the file, adversarial debate, and the right to be assisted by counsel from the very start of the audit. The Charter of the Audited Contributor (charte du cotisant contrôlé) governs how the audit must be conducted. Properly prepared, an audit becomes a manageable risk rather than a threat endured.
Challenging a reassessment: the steps
At the end of the audit you receive a letter of observations, to which you may respond, in principle within 30 days. A formal demand for payment (mise en demeure) may follow. A challenge must first go before the URSSAF’s amicable appeals board (commission de recours amiable, CRA) — a mandatory preliminary step — and then, if unsuccessful, before the social division of the judicial court. The firm assists you at each of these stages.
Frequent reassessments — and the available defences
Several grounds come up regularly: undeclared work, reclassification of a purportedly self-employed contractor as an employee, and benefits in kind or business expenses added back to the base. Alongside the substantive arguments, procedural grounds (respect for adversarial proceedings, the mandatory content of the letter of observations, time-barring) can justify the total or partial annulment of the reassessment.
Why this firm
- Command of both the substance and the procedure of French social security litigation.
- Defence of companies and self-employed professionals throughout France.
- More than 24 years of experience; freely agreed fees.
Frequently asked questions
Must the amicable appeals board be seised before going to court?
Yes. Referral to the URSSAF’s amicable appeals board (CRA) is, in principle, a mandatory preliminary step before the social division of the judicial court can be seised.
Can a procedural defect annul the reassessment?
Yes. Failure to comply with certain rules (adversarial proceedings, mandatory content of the letter of observations, time-barring) can lead to the total or partial annulment of the reassessment. This is assessed case by case.
Can my subcontractor be reclassified as an employee?
It is possible where the criteria of a relationship of subordination are met. The consequences for the principal can be severe; a precise analysis of the situation is necessary.
Making an appointment
Consultations by appointment, remotely throughout France and in the firm’s offices in Strasbourg, Haguenau and Wissembourg. Telephone: +33 3 88 32 26 66 — Email: contact@avocat-fritsch.com. Consultations can be held in English.
General information only, with no promise of result. Every situation requires individual analysis. Fees are freely agreed; the firm does not act under the French legal aid scheme.
The firm’s other websites
The Fritsch law firm also acts in tax audits and tax litigation, in divorce and the division of marital property, and for commercial agents, VRP sales representatives and self-employed professionals. A general presentation of the firm is available at fritsch-avocat.fr.