Business referrers: what the law says, and who is not allowed

Updated on September 24, 2026. This guide describes French law in force on September 24, 2026.

A free role, but not without rules

The law gives business referrers no specific status: your written agreement sets their role. Their job is to put people in touch. Not to negotiate, not to sign on behalf of the business.

Two reclassifications to avoid

Commercial agent: if the referrer negotiates, or even signs, on a permanent basis on behalf of the business, a judge may treat them as a commercial agent (Commercial Code, article L134-1). The business may then owe them compensation when the contract ends (article L134-12).
Employee: if the business imposes working hours, targets and reports on them and controls their work, a judge may see an employment contract. A referrer stays free to manage their own time and methods.

The professions that cannot pay or receive a commission

Lawyers: the code of ethics (decree no. 2023-552, article 10) and the National Internal Rules (article 11.3) currently ban any payment for bringing in business. The National Bar Council is consulting the profession until November 10, 2026: the rule may change, but it has not changed yet.
Doctors: the Public Health Code (article R4127-24) bans any commission and any kickback. Other health professions have similar rules.
Chartered accountants, notaries, judicial officers, pharmacists: their professional ethics strictly regulate or ban this kind of payment. Ask your professional body before publishing a rate.
Real estate: only the holder of the professional card required by the law of January 2, 1970, known as the loi Hoguet, may negotiate. The referrer only makes introductions.
Insurance, credit, investments: beyond a simple introduction, intermediation requires registration with ORIAS.

On GLAYDZ, every member who offers a commission confirms that their profession allows it, and the professions on this list cannot offer one.

Tax: the essentials

You receive a commission now and then, without being registered: you declare it for income tax as non-professional non-commercial profits (supplementary return no. 2042-C-PRO). Below the micro scheme threshold, €83,600 of receipts in 2026, a flat 34% allowance applies.
You do it regularly: it is a business activity. Register, for example as a micro-enterprise, and issue invoices.
VAT: below €37,500 of turnover from services (2026 threshold), the VAT exemption scheme (franchise en base) means you do not charge it. Your invoice then carries the wording “TVA non applicable, article 293 B du CGI” (VAT not applicable, article 293 B of the CGI).
On the business side: commissions paid to the same person above €2,400 a year must be reported to the tax authorities (fee return, known as DAS2). Forgetting it is punished by a fine (General Tax Code, article 1736).

What GLAYDZ does, and does not do

GLAYDZ dates and certifies each referral: it is your proof of who introduced whom. GLAYDZ neither pays nor receives any commission, and does not replace a lawyer or an accountant.

This guide is for information only. It does not replace a lawyer or an accountant.

Sources

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