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).

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.

Legal instruments to be produced by annex to the RCS

1^st 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.

2^nd 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).

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.

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).