Sub-subparagraph 3: Filings attached to the National Register of Companies

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Article R123-266

French Commercial codeIn force

Updated 6 Nov 2023

The legal entity must file a certified copy of the following documents in the appendix to the National Register of Companies:

1° The deeds of incorporation of the legal entities referred to in articles R. 123-103 and R. 123-104, within the deadlines set by these same articles;

2° The deeds, deliberations or decisions referred to in articles R. 123-105 to R. 123-109, within the deadlines set out in these same articles;

3° The accounting documents, confidentiality statement and simplified publication statement for the annual financial statements referred to in articles R. 123-111 and R. 123-111-1, within the deadlines set out in those articles;

For companies whose registered office is located in France, the deadlines set out in articles R. 123-111 and R. 123-111-1 are the same as those set out in article R. 123-111. 4° For companies whose registered office is abroad and which are opening a first establishment in France, the current articles of association and the accounting documents referred to in articles R. 123-112 and R. 123-113, within the timeframes specified in the same articles;

> For European companies, the current articles of association and the accounting documents referred to in articles R. 123-112 and R. 123-113, within the timeframes specified in the same articles 5° For European companies, the documents referred to in articles R. 123-118 to R. 123-120, within the deadlines set out in the same articles;

6° Where applicable, the business project support contract for the creation or takeover of an economic activity concluded under the conditions set out in Chapter VII of Title II of this book;

7° Deeds or documents filed as an annex to the trade and companies register pursuant to specific legislative or regulatory texts.

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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