UK citizens have voted in a national referundum on June 23 2016 to ofﬁcially leave the European Union. The process, now engage a long and intricate negotiation between the UK government and the nations of the EU, the European Commission and the European Parliament. The negociations started on June 23 2017 and the withdrawal agreement should be ratiﬁed no later than October 2018. The effects of the UK exit from EU are still unknouwn, but its essentials that the companies are vigilant to be able to anticipate the news terms of trade with UK. In practice, the companies will have to analyse their internal differents markets to anticipate the evolution of the futur agreements and the evolution of the new legal structures of enterprises. The companies will also need to adapt their ﬁnancial and commercial politics.
From a legal point of view, and in the absence of new agreements, the points of attention are, among others, the following :