Section I: General provisions.

Articles in this section · 5

R*441-3R441-1R441-2R441-2-1R441-2-2

Article R441-2-2

French Insurance CodeIn force
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Updated 7 Nov 2023

I. - The technical and financial information provided for in 5° of I of Article L. 441-3-1 includes the following information:

1° The amount of the theoretical mathematical provision calculated at 31 December of the financial year ended ;

2° The amount of the technical provisions mentioned in 1° to 3° of article R. 441-7 at the same date;

3° The ratio between, on the one hand, the sum of the special technical provision and the net unrealised gains and losses on the assets allocated to the special technical provision and, on the other hand, the theoretical mathematical provision on that same date and on the closing date of the nine financial years preceding it, without including the financial years closed before 1 January 2017;

4° A clear and unambiguous explanation of whether, in the light of the conditions set out in the agreement, in application of Article L. 441-2, a reduction in the service value of the agreement is likely to be applied in the next twelve months, on what terms and in what proportion;

5° The change in the service value over the last five financial years and its cumulative change over this period.

II. - The policyholder may decide to include the information mentioned in I on its website and make specific reference to it in the annual communication it provides to all members pursuant to article L. 441-3-1.

III. - When the insurance undertaking or the supplementary occupational pension fund includes the information mentioned in I in its report on solvency and financial situation, the policyholder may refer specifically to the latter in the annual communication that it provides to all members pursuant to Article L. 441-3-1.

For agreements covered by Chapter III of Title IV of Book I for which the insurance undertaking or the supplementary occupational pension fund draws up a report, pursuant to Article L. 143-2-2, and includes in it the information mentioned in I, or for agreements covered by Article L. 144-2 for which the insurance undertaking draws up a report, pursuant to III of Article L. 144-2, and includes in it the information mentioned in I, the policyholder may refer specifically to the latter report in his annual communication.

Mariela Petrova

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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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