II: Public land registry service

Articles in this section · 19

Article 881 C

French General Tax CodeIn force

Updated 7 Nov 2023

A fixed contribution of €15 is levied for each requisition to publish, register or mention that does not give rise to a proportional contribution and in particular:

1° For each declaration of a change of domicile by separate deed, for the indication of a mortgage or preferential claim already registered and subject to substitution and for each mention of an extension of time;

2° For the publication of each summons valid as a seizure of property;

3° For the mention of the summons and the denunciations provided for in Article R. 322-9 of the Code of Civil Enforcement Procedures;

4° For the act noting the refusal to publish a summons valid as an attachment in the event of a published summons;

5° For the mention provided for in l'article R. 321-10 of the code of civil enforcement procedures;

6° For the striking off of the attachment;

7° For the mention of any judgment or order in the margin of the publication of an attachment;

8° For each duplicate certificate of striking off, subrogation or resolution;

9° For the publication of each descriptive statement of division and each deed amending a descriptive statement of division;

10° For the publication of each agreement entered into pursuant to l'article L. 831-1 of the Code de la construction et de l'habitation;

11° For the publication of acts recording the modification of the legal form of legal entities when this modification does not entail the creation of a new legal entity;

12° For the publication of legal claims mentioned in c of 4° of Article 28 of Decree no. 55-22 of 4 January 1955 as amended reforming land registration, as well as the legal claims, reports and declarations referred to in 2 of Article 37 of the same decree ;

13° For the publication of decisions and deeds recording withdrawals referred to in d of 4° of Article 28 of the aforementioned Decree no. 55-22 of 4 January 1955;

14° For deeds and corrective certificates published pursuant to 3 of Article 34 of the aforementioned Decree no. 55-1350 of 14 October 1955;

15° For the publication of acts recording the transactions mentioned in article 1048 ter of the General Tax Code;

16° For the publication of each declaration drawn up for the application of articles L. 526-1 to L. 526-3 of the French Commercial Code;

17° For the registration of the endorsements provided for by article 59 of order no. 2006-346 of 23 March 2006 relating to sureties.

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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