10
Sep
2025
Legal overview
Companies and taxation
International and European law
Personal data
Public law
2025
Legal overview
Companies and taxation — International and European law — Personal data — Public law
Monthly Legal Overview (August 2025)
99 AVOCATS ASSOCIÉS is pleased to offer you a retrospective (selection) of legal news in Monaco in August (texts published in the Journal de Monaco and other publications):
TEXTS PUBLISHED IN THE JOURNAL DE MONACO
TAXATION
◾Value Added Tax (VAT): new measures
Sovereign Order No. 11.430 of 8 August 2025 (JDM No. 8760 of 15 August 2025) and Ministerial Order No. 2025-449 of 13 August 2025 (JDM No. 8761 of 22 August 2025) transpose into the Monaco Turnover Tax Code (CTCA) and its Annex the French provisions resulting from the Finance Law for 2025 and various implementing regulations.
ENVIRONMENT • Energy
◾Subsidy for window renovation (from 1 September 2025 to 31 August 2028)
Ministerial Order No. 2025-407 of 29 July 2025 (JDM No. 8759 of 8 August 2025) amended Ministerial Order No. 2020-539 of 7 August 2020 concerning the subsidy for window renovation. The following have been revalued: maximum amounts per window, based on the number of flats owned by a beneficiary or the number of windows in the common areas of the building; bonuses when the work is carried out in premises used for residential purposes as referred to in Law No. 1.235 of 28 December 2000, amended.
ROAD SAFETY
◾Minors riding electric bicycles or motorised personal mobility devices (electric scooters, monowheels, Segways, hoverboards, etc.)
Sovereign Ordier No. 11.424 of 24 July 2025 (JDM No. 8758 of 1 August 2025) amending Articles 173 bis and 182-5 of the Highway Code tightens the rules: children under the age of 14 are prohibited from using electric bicycles or motorised personal mobility devices; those aged 14 and over who hold a Level 1 or Level 2 School Road Safety Certificate ("Attestation Scolaire de Sécurité Routière") or an AM licence ("permis AM") may ride electric bicycles or motorised personal mobility devices alone.
INTERNATIONAL • Sport
◾Anti-doping
Sovereign Order No. 11.425 of 24 July 2025, Ministerial Orders No. 2025-400, No. 2025-401, No. 2025-402 of 28 July 2025 (JDM No. 8758 of 1 August 2025) updated national anti-doping measures (Sovereign Order No. 15.656 of 7 February 2003, Ministerial Orders No. 2003-72 of 7 February 2003, No. 2003-532 and No. 2003-533 of 21 October 2003) in accordance with the World Anti-Doping Code: missions of the Monegasque Anti-Doping Committee, list of violations, administration of evidence, procedures for appealing decisions, etc.
PUBLIC FINANCES
◾Appropriations
The appropriations made for the 2025 financial year by Sovereign Order No. 11.428 of 8 August 2025 (JDM No. 8760 of 15 August 2025), which will be put to the vote of the Parliament are applicable to: the ordinary expenditure budget of the Legal Affairs Department ("Direction des Affaires Juridiques"), the hospital CHPG and national events; the capital expenditure budget for intermediate state operations, the Society for the Protection of Animals ("Société Protectrice des Animaux"), the renovation of the Exotic Garden, major works at the Louis II Stadium, the demolition of the International School of Monaco (ISM) and the new hospital CHPG.
JUSTICE • Appointments
◾Vice-President of the Court of First Instance
By Sovereign Order No. 11.433 of 8 August 2025 (JDM No. 8760 of 15 August 2025), Ms Stéphanie VIKSTRÖM, who had been seconded to the European Court of Human Rights, was reinstated and appointed Vice-President of the Court of First Instance, with effect from 7 July 2025.
◾First Deputy Public Prosecutor
By Sovereign Order No. 11.439 of 20 August 2025 (JDM No. 8762 of 29 August 2025), Mr Mathias MARCHAND, Deputy Prosecutor at the Toulouse Judicial Court, seconded by the French Government, was appointed First Deputy Prosecutor General, with effect from 1 September 2025.
◾First Deputy Public Prosecutor, Economic and Financial Section
By Sovereign Order No. 11.440 of 20 August 2025 (JDM No. 8762 of 29 August 2025), Ms Fanny PHILIBERT-CARDONE, Deputy Prosecutor at the Nouméa Judicial Court, seconded by the French Government, has been appointed First Deputy Public Prosecutor, Economic and Financial Section, with effect from 1 September 2025.
◾Deputy Public Prosecutor, Economic and Financial Section
By Sovereign Order No. 11.441 of 20 August 2025 (JDM No. 8762 of 29 August 2025), Mr Thibault DRUON, Deputy Prosecutor at the Lille Judicial Court, seconded by the French Government, was appointed Deputy Attorney General, Economic and Financial Section, with effect from 1 September 2025.
◾First Judges at the Court of First Instance
Respectively by Sovereign Order No. 11.442 and Sovereign Order No. 11.443 of 20 August 2025 (JDM No. 8762 of 29 August 2025), Mr Brice HANSEMAN, Vice-President in charge of investigations at the financial division of the Paris Judicial Court, and Mr Thomas MEINDL, Liaison Magistrate in Germany, seconded by the French Government, have been appointed First Judge at the Court of First Instance, with effect from 1 September 2025, and responsible for investigations until 31 August 2030.
◾Counsellor at the Court of Appeal
By Sovereign Order No. 11.444 of 20 August 2025 (JDM No. 8762 of 29 August 2025), Ms Emmanuelle CASINI, Vice-President of the Judicial Court of Grasse, seconded by the French Government, was appointed Advisor to the Court of Appeal, with effect from 1 September 2025.
OTHER PUBLICATIONS
PERSONAL DATA
◾Contribution to the International Network of Privacy Law Professionals (INPLP)
Our article presents Law no. 1.565 of 3 December 2024 on the protection of personal data, as well as the activities of the Personal Data Protection Authority (APDP) during the first half of 2025.
◾Presentation of the regulatory texts implementing Law no. 1.565
We propose a summary of the provisions of Sovereign Order no. 11.327 of 10 July 2025 (general implementing text, with a summary table) and Ministerial Order no. 2025-361 of 14 July 2025 (processing likely to result in a high risk to the rights and freedoms of natural persons, subject to impact assessment).
COMPANIES
◾Bill No. 1112 amending various provisions relating to chartered accountancy, statutory auditing and corporate accounts
Our publication presents the main provisions of Government Bill No. 1112, received by the Parliament on 25 July, which constitutes the second phase of the modernisation of company law initiated by Law No. 1.573 of 8 April 2025.
Other publications