Subsection 3: Functional allowances.

Articles in this section · 9

Article L2123-22

French General Code of Local AuthoritiesIn force

Updated 8 Nov 2023

Municipal councils may vote to increase their functional allowances in relation to those voted by the municipal council within the limits provided for by article L. 2123-23, by I of article L. 2123-24 and by I and III of article L. 2123-24-1, municipal councils:

1° 1° Of the communes that are departmental and arrondissement chief towns and of the communes that are seats of the canton's centralising office or that had the status of canton chief town before the modification of the territorial boundaries of the cantons provided for in application of Act no. 2013-403 of 17 May 2013 relating to the election of departmental councillors, municipal councillors and community councillors, and modifying the electoral calendar;

2° Disaster-stricken municipalities;

3° Municipalities classified as tourist resorts within the meaning of the sub-section 2 of Section 2 of Chapter III of Title III of Book I of the Tourism Code;

4° Communes whose population, since the last census, has increased as a result of the start of public works of national interest such as electrification works ;

5° Communes which, during at least one of the previous three financial years, were allocated the urban solidarity and social cohesion grant provided for in articles L. 2334-15 to L. 2334-18-4 or municipalities with a population of 5,000 or more which, during at least one of the previous three financial years, were allocated the development allowance for overseas municipalities provided for in 1° of II of article L. 2334-23-1. For the application of this 5°, the population to be taken into account is that defined in article L. 2334-2.

The application of increases to functional allowances is subject to a separate vote. The Town Council first votes on the amount of the functional allowances, within the overall allowance envelope defined in II of article L. 2123-24. Secondly, it decides on the increases provided for in the first paragraph of this article, on the basis of the allowances voted after distribution of the budget. These two decisions may be taken during the same meeting.

Mariela Petrova

Need help applying this article to your situation?

A registered French Lawyer explains what applies to your business — in English, fixed fee.

within 48h

Fixed Fee

Talk to a lawyer
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

English · French · Russian

Ready When You Are

Talk To A Corporate
Lawyer In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

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

Continue Reading

Related corporate services in France

01 / Setup

Setting up a French company

Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.

Read More
02 / Operating

French commercial contracts

Distribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.

Read More
03 / Disputes

Business disputes & litigation

Shareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.

Read More