Paragraph 1: The form of declarations and filings and their processing by the keeper of the National Register of Companies

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Article R123-288

French Commercial codeIn force

Updated 6 Nov 2023

Any entry in the National Register of Companies concerning the commencement or cessation of business, changes to the situation or deletion of a natural or legal person, as well as any filing of documents, shall be made by the keeper of the register on the basis of a declaration or filing received electronically from the declarant via the single body mentioned in article R. 123-1, under the conditions provided for in articles R. 123-6 and R. 123-7.

Declarations and filings are made in the forms defined by article R. 123-3. By way of exception to 3° of article R. 123-3, the production of the original deeds or documents may be replaced by the filing of a certified copy. Declarations and filings must be accompanied by supporting documents, the list of which is set by the order provided for in article R. 123-292.

By way of derogation from this article, the accounting documents, confidentiality declarations and simplified publication declarations for the annual accounts provided for in 3° and 4° of article R. 123-266 and in c of 3° of article R. 123-251 may be filed, with the clerk of the competent commercial court or judicial court ruling in commercial matters, under the conditions provided for by article R. 123-301.

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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