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.

Filings of the asset allocation declaration in the RCS

Initial filing

The legal instruments to be filed at the time of the initial declaration are set forth in Articles L. 526-8 et seq. of the Commercial Code ; they consist of :

- a descriptive statement of the assets, rights, obligations or securities allocated to the business activity, in terms of type, quantity and value ;

- a report of an external auditor, certified public accountant, approved association or notary (real estate) on the valuation of each asset element having a value in excess of 30,000 euros ;

- documentary evidence of the information and express consent of the spouse or of the joint owner(s), in case of allocation of shared or jointly owned assets ;

- status of previous creditors, with respect to which a declaration is enforceable.

Supplementary filing

The following are the subject of a supplementary filing, when they intervene after the constitution of the allocated assets:

- the assignment of a real estate property (Art. L. 526-9 al. 3 of the Commercial Code) ;

- the assignment of an asset element with a value in excess of 30,000 euros (Art. L. 526-10 al. 2 of the Commercial Code) ;

- the assignment of a shared or jointly owned asset (Art. L. 526-11 al. 2 of the Commercial Code) ;

Filing of an amendment

Is filed :

  • the legal instruments or decisions modifying the declaration of assignment within the period of one month following their date (Art. R. 123-121-3 of the Commercial Code) ;
  • in the event of renunciation, an updated descriptive statement for the assets, rights, obligations or securities allocated to the business activity in terms of type, quality, quantity and value (Art. R.526-12 of the Commercial Code) ;
  • in the event of a transfer subject to payment or of an inter-vivos transmission, without payment, between the estate and an individual, a declaration of transfer, accompanied by a descriptive statement of the assets, rights, obligations or securities of which the allocated estate is composed (Art. L. 526-17 of the Commercial Code).

Prices

ENCLOSE A CHEQUE FOR 55.82 EUROS (FILING OF A DECLARATION OF THE ALLOCATION OF ESTATE OF A PERSON ALREADY REGISTERED WITH THE RCS) OR FOR 49.58 EUROS (SUPPLEMENTARY OR MODIFYING FILING, REFERENCING THE RCS) OR FOR 28.68 EUROS (SUPPLEMENTARY OR REVISED FILING, WITHOUT REFERENCING THE RCS)

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

Cost breakdown for the filing of a declaration of the asset allocation of a person already registered with the RCS

Registry office fees

VAT

INPI

BODACC

€41.60

€8.32

€5.90

€0.00

Cost breakdown for a supplementary or modifying filing of a declaration of the allocation of the assets, with reference to the RCS

Registry office fees

VAT

INPI

BODACC

€36.40

€7.28

€5.90

€0.00

Cost breakdown for a supplementary or modifying filing of a declaration of the allocation of assets, without striking off the RCS

Registry office fees

VAT

INPI

BODACC

€18.98

€3.80

€5.90

€0.00

Fees of the registry office: 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
Ventes et cessions Declaration of the asset allocation Télécharger
Ventes et cessions Document template of the spouse for EIRL Télécharger
Ventes et cessions Agreement template of the joint owner for the EIRL Télécharger
Ventes et cessions Legal announcements published in the BODACC Télécharger