Frequently asked questions about Entreprise

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Article L. 123-33.-A of the Commercial Code (resulting from the PACTE law) provides that a single digital body replaces the business formalities centers (CFE). Thus, since January 1, 2023, all business formalities (registrations, modifications and cancellations) must be carried out only online via the website of the National Institute of…

Yes but, only if the net assets of the estate exceed 39,000 euros (art. D.815-4 of the Social Security Code). The net estate assets correspond to the difference between the gross assets, made up of the property, rights and claims belonging to the deceased and the debts for which the…

A document must be legalised when it is intended for use in a country that is not a signatory to the Hague Convention or to any international agreement waiving such formalities. The Ministry for Europe and Foreign Affairs maintains an up-to-date table listing the formalities required according to the destination…

No. Case law holds that “the usufructuary of company shares cannot be recognized as having partner status, which belongs exclusively to the bare owner” (see Cass. Com., advisory opinion, 1 Dec. 2021; Cass. 3rd Civ., 16 Feb. 2022, No. 20-15.164). Moreover, an SCI must have at least two partners (Art…

...became a partner in the company. Do I have to declare the company's profits? No. When ownership of shares is divided between a usufructuary and a bare owner, it is up to the usufructuary to declare the sums he or she receives from the company's profits (art. 8 CGI), which…

Frequently asked questions about Entreprise

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I must register the statutory changes made to our commercial company following our last meeting. Which body is responsible for this?

My mother is a widow, and I am her only child. She received the ASPA (non-contributory provident benefit). Will I have to repay this assistance when she passes away?

When is document legalisation required?

I created a non-trading real estate company (SCI) with my son. I want to give him the bare ownership of my shares. Will I retain my status as a partner?

A few years ago, my parents, who were married and living separate and apart, set up an SCI subject to income tax. They were the only two partners. My mother has died, and my father has opted for usufruct. As the bare owner of my mother's shares, I...