Chapter II: Company accounts.

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D232-8-1R232-1R232-2R232-3R232-4R232-5R232-6R232-7R232-8R232-8-2

Article R232-8-2

French Commercial codeIn force
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Updated 6 Nov 2023

I. - The income tax report provided for in Article L. 232-6 is presented using a model and machine-readable electronic return formats published by order of the Minister responsible for the economy.

II. - The information in the report is presented separately for:

1° Each Member State of the European Union and other State party to the Agreement on the European Economic Area;

2° Each tax jurisdiction which, on 1 March of the financial year for which the report is drawn up, is included in Annex I of the conclusions of the Council of the European Union on the revised European Union list of countries and territories that are uncooperative for tax purposes;

3° Each tax jurisdiction which, on 1 March of the financial year for which the report is drawn up and on 1 March of the previous financial year, appears in Annex II of the revised list referred to in 2°.

The information is presented in aggregated form for the other tax jurisdictions.

III. - The information is allocated to each tax jurisdiction on the basis of establishment, the existence of a fixed place of business or a permanent economic activity which, as a result of the activities of the companies concerned, may be subject to tax on profits in that tax jurisdiction.

Where a Member State of the European Union or another State party to the Agreement on the European Economic Area comprises several tax jurisdictions, the information is aggregated at the level of that State.

No information relating to a given activity is attributed simultaneously to several tax jurisdictions.

IV. - This information is presented in accordance with the procedures specified by order of the Minister responsible for the economy.

V. - Where IV of Articles L. 232-6, L. 232-6-1 or L. 233-28-1 or VII of Article L. 233-28-2 is applied, the report shall clearly state the reasons for the omission.

Information relating to the jurisdictions mentioned in 2° and 3° of II may not be omitted.

Omitted information shall be published in a subsequent report, no later than five years after its omission.

VI. - The report may contain a general statement giving explanations of any material discrepancies between the amounts published in accordance with 6° and 7° of II of Article L. 232-6 taking into account, where appropriate, the corresponding amounts relating to previous financial years.

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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