Subsection 3: Functional allowances.

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Article R2123-23

French General Code of Local AuthoritiesIn force

Updated 5 Nov 2023

The increases in functional allowances resulting from the application of article L. 2123-22 may amount to a maximum for the elected representatives referred to in article L. 2123-20 :

1° In the communes that are 25% administrative centres of the département, in the communes that are 20% administrative centres of the arrondissement, in the communes that are seats of the canton's centralising office or that had the status of cantonal administrative centre prior to the modification of the territorial boundaries of the cantons provided for in application of law n° 2013-403 du 17 mai 2013 relative à l'élection des conseillers départementaux, des conseillers municipaux et des conseillers communautaires, et modifiant le calendrier électoral, à 15 % ;

2° Dans les communes sinistrées, à un pourcentage égal au pourcentage d'immeubles sinistrés de la commune. This additional allowance may be combined, where applicable, with the increases provided for in 1° above, but it must be calculated on the basis of the amount of the allowance as provided for in articles L. 2123-20 to L. 2123-24;

3° In the communes mentioned in 3° and 4° of article L. 2123-22, to 50% for communes with a total population of less than 5,000 inhabitants and to 25% for those with a total population of more than this figure. An order of the Prefect determines the communes in which the provisions of 4° of article L. 2123-22 are applicable;

4° In the communes mentioned in 5° of article L. 2123-22, the functional allowances may be voted within the limits corresponding to the level immediately above that of the population of the communes referred to in Article L. 2123-23.

Mariela Petrova

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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

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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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