FAR 52.209-2

Prohibition on Contracting with Inverted Domestic Corporations

Updated August 2026 — reviewed against the current Federal Acquisition Regulation text.

Prohibits contracts with domestic corporations that reincorporated in a foreign country.

Applicability: Applies to all contracts where inverted status would be a disqualifying factor.

Key Requirements

1

Certify that contractor has not inverted corporate structure

2

Disclose if contractor has foreign parent ownership above threshold

3

Maintain documentation of corporate structure and tax domicile

4

Notify government of any changes to corporate inversion status

Common Issues & Pitfalls

Not recognizing that corporate inversion disqualifies bidding

Unclear understanding of what constitutes an 'inverted' corporation

Not disclosing parent company structure or tax domicile changes

Assuming ownership changes don't affect contracting eligibility

Contractor Guidance for Your Bid

If your company or parent has restructured for tax purposes internationally, verify you're not inverted. Inverted status is an automatic disqualifier for federal contracts. This clause primarily affects larger corporations but affects smaller ones too if they have foreign ownership structures. Verify your status with your legal team before bidding.

Related FAR Clauses

Frequently Asked Questions

What are the key requirements for FAR 52.209-2: Prohibition on Contracting with Inverted Domestic Corporations?

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Prohibits contracts with domestic corporations that reincorporated in a foreign country. Applies to all contracts where inverted status would be a disqualifying factor.

When does FAR 52.209-2 apply to a federal contract?

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Applies to all contracts where inverted status would be a disqualifying factor.

What are the most common compliance issues with FAR 52.209-2?

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Not recognizing that corporate inversion disqualifies bidding Unclear understanding of what constitutes an 'inverted' corporation Not disclosing parent company structure or tax domicile changes Assuming ownership changes don't affect contracting eligibility

How should contractors approach FAR 52.209-2 in their proposals?

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If your company or parent has restructured for tax purposes internationally, verify you're not inverted. Inverted status is an automatic disqualifier for federal contracts. This clause primarily affects larger corporations but affects smaller ones too if they have foreign ownership structures. Verify your status with your legal team before bidding.

What related FAR clauses should contractors review alongside FAR 52.209-2?

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Contractors reviewing FAR 52.209-2 should also study related clauses: 52-209-5, 52-219-1. Understanding how these clauses interact helps avoid compliance gaps that can trigger contract disputes or disqualify bids.

What happens if a contractor fails to comply with FAR 52.209-2?

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Non-compliance with FAR 52.209-2 can result in contract termination for default, withholding of payments, debarment proceedings, or False Claims Act liability. Contracting officers typically issue a cure notice before termination. Contractors should consult with a contract attorney if they receive a cure notice related to this clause.