Annexes to the regulatory part

Articles in this section · 35

Article Annexe 4-8

French Commercial codeIn force

Updated 4 Nov 2023

I.-The costs and disbursements for which the professional may claim reimbursement are as follows:

1° With regard to judicial administrators, plan executioners, judicial agents and liquidators:

a) Any sums owed to third parties and paid by the professional in respect of his mandate;

b) Duties of any kind paid to the Treasury;

c) Postal, reprographic, travel, and accommodation expenses incurred by the judicial representative in the performance of his mission.

2° With regard to judicial auctioneers:

a) Expenses of any kind specifically incurred by the judicial sale, it being understood that reimbursements of non-individualisable expenses must be apportioned between the sellers taking into account the respective amounts of the auction prices, and that the total amount apportioned between the sellers may not exceed the total expenses actually incurred by the judicial auctioneer as a result of the sale ;

b) Duties of any kind paid to the Treasury, respectively charged to the sellers and buyers pursuant to the provisions of the General Tax Code;

c) Postal, reprographic, travel, and accommodation expenses incurred by the judicial auctioneer when performing a service mentioned in Table 1 of Article Appendix 4-7.

3° With regard to bailiffs:

a) Travel costs, except for service of documents from lawyer to lawyer;

b) Tax duties of any kind;

c) Postage costs for letters that constitute compulsory procedural formalities;

d) Locksmith, removal, garage and furniture storage costs;

e) Allowances paid to municipal councillors, municipal officials, gendarmerie authorities or witnesses required pursuant to Article L. 142-1 of the Code of Civil Enforcement Procedures;

f) Compensation paid to national police officers required pursuant to Article L. 142-1 of the Code of Civil Enforcement Procedures;

g) Compensation paid to municipal councillors, municipal officials, gendarmerie authorities, national police officers or witnesses required pursuant to Article 1309 of the Code of Civil Procedure ;

h) Any sums owed to third parties in connection with the professional activity of the judicial officer, and paid directly by him;

i) The costs incurred in seeking information from the bank account file service and from the bodies listed in articles L. 152-1 and L. 152-2 of the Code of Civil Enforcement Procedures.

4° With regard to the judicial officers of the departments of Bas-Rhin, Haut-Rhin and Moselle, for the special acts of the locally applicable procedure:

a) The costs of publication and insertion;

b) The remuneration of the locksmith required to proceed with the opening of furniture and doors.

5° With regard to clerks of the commercial courts:

a) Journeys made as a result of their duties as public officers at a distance of more than two kilometres, on both the outward and return journeys, from the commune in which the commercial court has its seat;

b) Disbursements of any kind relating to the transmission of a deed, decision or document, including postage and telephone costs, except where a flat-rate transmission fee is provided for in Annex Article 4-7;

6° With regard to notaries:

a) All expenses, in particular travel expenses and exceptional expenses incurred at the express request of the client in connection with the preparation and drafting of a deed or the performance of the formalities mentioned in article annexe 4-7, with the exception of incidental expenses, such as stationery or office expenses;

b) Any sum due to third parties and paid by the notary on behalf of his client in connection with a service listed in article annexe 4-7.

7° In the case of lawyers, for postulation services relating to the seizure of immovable property, partition, licitation and judicial securities:


a) All expenses, in particular travel expenses and exceptional expenses incurred at the express request of the client for the performance of the services mentioned in table 6 of article appendix 4-7, with the exception of incidental expenses, such as stationery or office expenses;


b) All sums owed to third parties for the performance of the services mentioned in table 6 of article appendix 4-7, with the exception of incidental expenses, such as stationery or office expenses;


c) All expenses incurred for the performance of the services mentioned in table 6 of article appendix 4-7, with the exception of incidental expenses, such as office expenses b) Any sum owed to third parties and paid by the lawyer on behalf of his client in connection with a service mentioned in Table 6 of Article Appendix 4-7.

II.-The allowances provided for in e of 3° of I, in the case of municipal councillors, municipal officials, gendarmerie authorities or witnesses, and in f of 3° of I, in the case of national police officers, are paid to the persons concerned when they are required:

1° To be present at the opening of locked doors and furniture;

2° To lend a hand in the execution of an eviction measure.

The respective amounts allocated are specified by joint order of the Ministers of Justice and the Economy.

III.-The bailiff shall record, in a special register that he keeps, the name and rank of the national police officer mentioned in f of 3° of I who took part in the intervention, as well as the date and time of the intervention.

IV.-The revenue generated by the allowances paid to national police officers pursuant to f of 3° of I is treated as a public interest expenditure fund and attached to the budget of the Ministry of the Interior within the limits and in accordance with the procedures set by joint order of the Minister for the Budget and the Minister of the Interior.

V.-The amount and revenue from the allowances provided for in g of 3° of I are determined in accordance with II and IV respectively.

VI.-The indemnities provided for in b and c of 4°:

1° Shall be allocated to the interested parties if they so request;

2° Shall be set respectively by a joint order of the Ministers of Justice and the Economy, with regard to the indemnity provided for in b of 4°, and by the tariff in civil matters of the experts of the departments of Bas-Rhin, Haut-Rhin and Moselle, with regard to the indemnity provided for in c of 4°.

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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