Procedures Guide

The Procedures guide allows entrepreneurs and decision-makers to have a reliable, precise and up to date overview of legal procedures and measures concerning commercial formalities to be undertaken. It is broken down into 6 sections in which you can find information and documentation required for formalities with Registry Offices at the Commercial Courts.

Capital increase through contributions in kind

The completed application for requesting the modifying formality at the Register of Trade and Companies (RCS) linked to the capital increase (through contributions in kind) must be filed within the month of the legal instrument so deciding (Article R. 123-66 of the Commercial Code) either:

  • at the competent Commercial Formality Centre (CFE); or
  • directly at the registry office of the commercial courtin application of Article R. 123-5 of the Commercial Code (procedure known as "Article 3" of Decree No. 96-650 of 19 July 1996).

Preliminary steps

Include one (or more) contributions auditor(s) appointed by the commercial court (for more information on this application, click here).

Download an application template

Convene an extraordinary general meeting deciding upon the increase in share capital through contributions in kind at least eight days after the filing with the registry office of the report by the contributions auditor(s).

Record the extraordinary general assembly minutes at the tax office.

Publish a notice of the modification in a journal of legal announcements.

Documents to be enclosed

Legal instruments to be produced by annex to the RCS

1st formality: the filing at the registry office of the report by the contributions auditor(s)

A dated and signed copy of the report by the contributions auditor(s).

N.B. : this report is filed at least eight days before the meeting called to approve the increase.

2nd formality: the filing at the registry office of the request for a modifying registration

This request for modification is only performed after the convening of the meeting, eight days after the filing at the registry office of the report by the contributions auditor(s).

A copy of the minutes of the extraordinary general meeting approving the increase in social capital, stamped and recorded by the tax office (bearing the original registration notice), and certified by the legal representative.

An updated copy of the articles of association, dated and certified by the legal representative.

Supporting documents

The M2 printed forms duly completed and signed.

An original power of attorney from the legal representative if he or she has not signed the M2 printed forms.

A certificate of the publication of the notice of modification in a journal of legal announcements.

A copy of the filing receipt of the report by the contributions auditor(s).

Prices

Enclose a cheque for 205.50 euros

Cheques must be made payable to the relevant GREFFE DU TRIBUNAL DE COMMERCE, and attached to the application.

Cost breakdown for this formality

Registry office fees (including filing fees: €7.80)

VAT

INPI

BODACC

€65.00

€13.00

€11.80

€115.70

Registry office fees: postage fees of extracts included. INPI: National institute of industrial property (paid by the registry office). BODACC: Bulletin Officiel des Annonces Civiles et Commerciales (Official Journal of Civil and Commercial Announcements) (paid by the registry office).

Download

Type Title Document name Download
Useful information Appointing a contributions auditor Télécharger
Document template Application for appointment of a contributions auditor Télécharger
Useful information Journals (non-exclusive listing) authorised to publish judicial announcements Télécharger
Modification M2 Printed Forms Télécharger
Document template Power of attorney template Télécharger
Useful information Legal announcements published in the BODACC Télécharger