Corporate legal matters and filings for your company

Yes, even if the company made a loss or had little activity. In a SARL, an EURL and a SASU, the law requires the accounts to be approved within six months of the year-end. In a SAS, this deadline is set by the articles of association, often six months as well. Where the sole shareholder of an EURL is also its sole manager, or where the sole shareholder of a SASU is an individual who is its president, filing the signed accounts with the registry within this period counts as approval. The approval minutes include the proposed allocation of profit and the resolution passed. In an SCI, the manager must report to the partners on the management of the company at least once a year.

Often, yes. A company that does not exceed two of the following three thresholds, €450,000 balance sheet total, €900,000 net turnover and 10 employees, can declare that its annual accounts will not be made public. Up to the small company thresholds, €7.5m balance sheet total, €15m turnover and 50 employees, part of the accounts, in particular the profit and loss account, can remain confidential. The confidentiality declaration is attached when the accounts are filed. Example: a consulting SASU with €300,000 of turnover, a €150,000 balance sheet total and two employees exceeds none of the first three thresholds, so its accounts can remain confidential. I check your situation before each filing.

In a SARL, the manager can decide on the transfer, subject to ratification by the shareholders. In a SAS, the articles of association set out who decides. You then need to update the articles, publish a legal notice and declare the change on the one-stop online portal, within one month of the decision. If the new registered office falls within the jurisdiction of a different commercial court, two legal notices are required, one where the former office was located and the other where the new office is, as well as a new declaration of beneficial owners.

In a SARL, the decision lies with shareholders holding more than half of the shares, unless the articles of association set a stricter rule. In a SAS, it follows the rules set out in the articles. The decision is recorded in minutes, published in a legal notice and declared on the one-stop online portal within one month, with documents including a declaration of no criminal convictions and a statement of parentage from the new director. If the director was named in the articles, they are updated.

The main ones: approval of the accounts within six months of the year-end, unless the articles of a SAS set a different period; filing of the accounts with the registry within one month of approval, extended to two months for online filing; for a change such as a transfer of registered office or a change of director, the legal notice and the declaration on the one-stop online portal within one month of the decision; for beneficial owners, an update within 30 days of any change.

The company director faces a criminal fine of €1,500, rising to €3,000 for a repeat offence. The president of the commercial court can also order the director to file the accounts, subject to a daily penalty. The filing is better handled straight after approval.

It is the register in which the minutes of shareholder decisions are kept in a SARL or a SAS, or the decisions of the sole shareholder in an EURL or a SASU. In an EURL, the paper register is numbered and initialled, in particular by the commercial court registry or the town hall of the registered office. It can also be kept in electronic form, with safeguards for dating and authenticity, and, in an EURL or a SASU, if the articles of association provide for it. I draft the minutes and update the register with each decision.

Through early dissolution followed by a voluntary liquidation. The shareholders decide to dissolve the company and appoint a liquidator; the decision is published and declared within one month. The liquidator sells the assets and settles the debts, then the shareholders approve the final accounts and discharge the liquidator. A notice of closure is published, and removal from the register is requested within the following month. Closure must in principle take place within three years of the dissolution. Where the sole shareholder of an EURL or a SASU is a company, dissolution without liquidation, with the company’s assets and liabilities passing to that shareholder, is possible.

An individual who holds, directly or indirectly, more than 25% of the company’s capital or voting rights, or who controls it by other means. Failing that, it is the legal representative. The declaration is made on registration, on the one-stop online portal, then updated within 30 days of any change. The register is no longer open to the general public. A company that does not put matters right after formal notice may be struck off the register by the court registry and faces criminal penalties.

The rate is regulated and set by ministerial order. Company formation and several common changes, such as the appointment or departure of a director, are charged at a flat rate: in 2026, €109 excluding VAT for a change of director, outside overseas France. Other notices, and those covering several changes, are charged by the number of characters, at a rate that depends on the département, higher in Paris and its inner suburbs. This cost comes on top of the formality fees and my fees, which are set out in my proposal.

Yes. Alongside the bookkeeping or review of your accounts, KOADVISE handles the approval of the accounts and routine changes to your company, as well as the formation of a company whose books I will then keep. Without an accountancy assignment, I act under an advisory assignment through EZM CONSULTING. For a dispute or a shareholders’ agreement, I refer you to a lawyer.