ven., 14 mars 2014 16:42:00 +0000

Notice of the CCRCS: Can an Association governed by the law of 1901 be transformed into a commercial entity?

In notice n°2013-019, the Coordination Committee of the Trade and Companies Register (CCRCS) reiterated that provision is made by article L. 251-18 of the Commercial Code that "any company or association of which the object corresponds to the definition of an economic group may be transformed into a group without leading to winding up or creation of a new legal entity". On the one hand, the possibility of transforming the association into an economic interest group (EIG) is planned.

On the other hand, special provision is made that an association may be transformed into a cooperative company with similar activities (art. 28 of law n°47-1775 of 10 September 1947 amended by law n°2001-624 of 17 July 2001).

However, outside of these two cases, no legislative provision exists for transformation of an association into a commercial entity. Such a transformation should consequently be undertaken to exclude the clerk from taking any refusal for entry onto the RCS.

Consult notice no. 2013-019 of the CCRCS.