{"id":97,"date":"2025-10-30T09:56:45","date_gmt":"2025-10-30T09:56:45","guid":{"rendered":"https:\/\/mlr-avocats.com\/?page_id=97"},"modified":"2025-12-29T10:58:52","modified_gmt":"2025-12-29T10:58:52","slug":"news-and-insights","status":"publish","type":"page","link":"https:\/\/mlr-avocats.com\/fr\/news-and-insights\/","title":{"rendered":"Actualit\u00e9s"},"content":{"rendered":"
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Le droit en mouvement<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
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Actualit\u00e9s juridiques & r\u00e9glementaires<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Cameroun : une nouvelle loi encadre strictement la sous-traitance et renforce la pr\u00e9f\u00e9rence nationale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Promulgu\u00e9e le 15 juillet 2025, la loi n\u00b02025\/010 portant r\u00e9gime de la sous-traitance au Cameroun introduit un cadre ambitieux visant \u00e0 favoriser les PME locales, notamment dans les secteurs strat\u00e9giques comme le p\u00e9trole et le gaz. Elle s\u2019inscrit dans la continuit\u00e9 des politiques de contenu local et marque un tournant dans la r\u00e9gulation des cha\u00eenes de valeur industrielles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Une pr\u00e9f\u00e9rence nationale d\u00e9sormais obligatoire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Le texte impose aux entreprises principales de recourir prioritairement aux PME camerounaises, d\u00e9finies comme ayant leur si\u00e8ge social au Cameroun et un capital d\u00e9tenu \u00e0 51\u202f% minimum par des nationaux. Pour m\u00e9moire, la loi n\u00b02015-10 qualifie de PME les structures employant au plus 100 personnes et dont le chiffre d\u2019affaires annuel hors taxes n\u2019exc\u00e8de pas 3\u202fmilliards de FCFA (\u2248\u202f4,6\u202fM\u20ac).<\/p>

En cas d\u2019incapacit\u00e9 technique ou mat\u00e9rielle av\u00e9r\u00e9e, la sous-traitance peut \u00eatre confi\u00e9e temporairement \u00e0 une grande entreprise disposant d\u2019un actionnariat camerounais d\u2019au moins 33\u202f%, ou \u00e0 une entreprise \u00e9trang\u00e8re pour une dur\u00e9e maximale de six mois. Pass\u00e9 ce d\u00e9lai, une entit\u00e9 de droit camerounais devra \u00eatre constitu\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Quotas et obligations contractuelles renforc\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Toute grande entreprise camerounaise ou toute entreprise \u00e9trang\u00e8re est tenue de r\u00e9server au moins 40\u202f% en valeur de la prestation \u00e0 la sous-traitance, d\u00e8s lors que le montant d\u00e9passe un seuil r\u00e9glementaire.<\/p>

La loi encadre \u00e9galement les modalit\u00e9s contractuelles et financi\u00e8res :<\/p>

  • Attribution des contrats par appel \u00e0 concurrence au-del\u00e0 d\u2019un seuil r\u00e9glementaire ;<\/span><\/li>
  • Versement obligatoire d\u2019une avance de 30\u202f% avant d\u00e9marrage ;<\/span><\/li>
  • Encadrement strict des d\u00e9lais de paiement ;<\/span><\/li>
  • R\u00e9f\u00e9rencement obligatoire des sous-traitants aupr\u00e8s de l\u2019Autorit\u00e9 en charge de la sous-traitance ;<\/span><\/li>
  • Paiement via des \u00e9tablissements de cr\u00e9dit agr\u00e9\u00e9s ;<\/span><\/li>
  • Mise en \u0153uvre de politiques de formation technique ;<\/span><\/li>
  • Publication annuelle par chaque entreprise de la liste de ses sous-traitants et des montants vers\u00e9s.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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    Sanctions dissuasives et responsabilit\u00e9 sociale accrue<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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    Le non-respect des dispositions expose les contrevenants \u00e0 des amendes allant de 25 \u00e0 75\u202f% de la valeur du contrat, selon la gravit\u00e9 des infractions (manquement \u00e0 la pr\u00e9f\u00e9rence nationale, fraude, sous-traitance dissimul\u00e9e, etc.). Des p\u00e9nalit\u00e9s de retard et int\u00e9r\u00eats moratoires sont \u00e9galement pr\u00e9vus en cas de non-respect des d\u00e9lais de paiement des sous-traitants.<\/p>

    La responsabilit\u00e9 sociale de l\u2019entreprise principale est renforc\u00e9e : en cas de d\u00e9faillance du sous-traitant, elle devra assumer le paiement des salaires, cong\u00e9s et cotisations sociales des travailleurs concern\u00e9s. Ces derniers, ainsi que les organismes sociaux, disposent d\u2019un droit d\u2019action directe contre l\u2019entreprise principale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Une port\u00e9e \u00e9largie \u00e0 la sous-traitance en cascade<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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    La loi s\u2019applique \u00e9galement aux sous-traitants qui eux-m\u00eames sous-traitent leurs prestations, instaurant ainsi une r\u00e9gulation en cascade.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Des textes d\u2019application encore attendus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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    Les textes d\u2019application n\u00e9cessaires \u00e0 la mise en \u0153uvre de la nouvelle loi n\u2019ont pas encore \u00e9t\u00e9 publi\u00e9s \u00e0 ce jour.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    Law in Motion Legal & Regulatory Updates Cameroon: A New Law Strictly Regulates Subcontracting and Strengthens National Preference Promulgated on 15 July 2025, Law No.\u202f2025\/010 on the subcontracting regime in Cameroon introduces an ambitious framework designed to promote local SMEs, particularly in strategic sectors such as oil and gas. It builds on existing local content policies and marks a turning point in the regulation of industrial value chains. Mandatory National Preference The law requires main contractors to give priority to Cameroonian SMEs, defined as companies with their registered office in Cameroon and at least 51% national ownership. For reference, Law No.\u202f2015\u00a010 classifies as SMEs entities employing no more than 100 people and generating annual turnover not exceeding XAF 3\u202fbillion (\u2248\u202f\u20ac4.6\u202fmillion). Where a proven technical or material incapacity exists, subcontracting may be temporarily entrusted to a large company with at least 33% Cameroonian shareholding, or to a foreign company for a maximum period of six months. After this period, a Cameroonian\u00a0law entity must be established. Strengthened Quotas and Contractual Obligations Any large Cameroonian company or foreign company must allocate at least 40% of the contract value to subcontracting when the amount exceeds a regulatory threshold. The law also regulates contractual and financial arrangements, including : Competitive tendering above a regulatory threshold Mandatory 30% advance payment before commencement Strict payment deadlines Mandatory registration of subcontractors with the Subcontracting Authority Payments through licensed financial institutions Implementation of technical training programmes Annual publication by each company of its list of subcontractors and amounts paid Deterrent Sanctions and Enhanced Social Responsibility Non\u00a0compliance exposes offenders to fines ranging from 25% to 75% of the contract value, depending on the seriousness of the breach (failure to apply national preference, fraud, concealed subcontracting, etc.). Penalties and late\u00a0payment interest also apply where subcontractors are not paid on time. The main contractor\u2019s social responsibility is reinforced: in the event of subcontractor default, it must assume payment of wages, leave entitlements and social security contributions for the affected workers. These workers, as well as social security bodies, have a direct right of action against the main contractor. Extended scope to cascade subcontracting The law also applies to subcontractors who themselves subcontract part of their activities, thereby establishing a cascading regulatory framework. Implementing regulations still pending The implementing regulations required for the effective application of the new law have not yet been published.<\/p>","protected":false},"author":2,"featured_media":2583,"parent":0,"menu_order":7,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-97","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nNews & Insights | Oil & Gas & Mining in Francophone Africa<\/title>\n<meta name=\"description\" content=\"Legal, tax, Oil & Gas and mining news and insights. 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