Urssaf controls in a group of companies: what about the signature of the letter of observation? By Xavier Berjot, Lawyer.

In a judgment of 20 March 2025 , the Court of Cassation specifies the rules applicable to the signature of letters of observation during simultaneous Urssaf checks carried out within a group of companies. This decision provides a pragmatic clarification on a procedural issue that generates an increasing dispute. 1. The legal framework of Urssaf checks and letters of observation. 1.1. The legal requirements relating to letters of observation. Fol…