Subsection 2: Allocation to authorised establishments

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Article R6241-28

French Labour CodeIn force

Updated 1 Nov 2023

The contributions mentioned in 1° of II of article L. 6241-2 collected from employers who have not designated the establishments to which the balance of the apprenticeship tax is to be paid are allocated by the Caisse des dépôts et consignations to authorised establishments determined according to the following criteria:

1° A first part of the funds is distributed according to the geographical location of the employers and establishments appearing on the lists provided for in articles R. 6241-21 and R. 6241-22 of the Labour Code. Establishments in the same region receive an identical amount of the balance of the apprenticeship tax;

2° A second part of the funds is distributed at national level according to the nature of the training courses, for the benefit of training courses leading to occupations which have the greatest recruitment needs in their region due to a lack of trained people. An identical amount is allocated to establishments for each course concerned.

An order of the ministers responsible for national education, vocational training and higher education sets the distribution of the funds between the two parts mentioned in 1° and 2°, which may not be less than 20% each. It specifies the selection procedures for the courses mentioned in 2°.

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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