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.

Reduction of capital

The completed application allowing for the modifying formality at the Register of Trade and Companies (RCS) linked to the reduction in share capital 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

Convene an extraordinary general meeting to stop the share capital reduction plan. If the reduction in capital is not justified by the losses of the SARL, click here

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

Record the legal instrument noting the reduction in share capital with the tax office.

Documents to be enclosed

Legal instruments to be produced by annex to the RCS

A copy of the legal instrument noting actualisation of the reduction in share capital, stamped and recorded by the tax office 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 copy of the certificate of publication of the notice of modification in a journal of legal announcements.


Attach 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)








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).