How and when to register by-laws
Thankfully, since 2015, you don’t always have to register your company by-laws to the Tax Administration anymore. However, unfortunately, there are still quite a few situations where it is mandatory.
Summary
- In which cases do I have to register the company by-laws?
- Where do I register them?
In which cases do I have to register the company by-laws?
Once the by-laws have been written, signed and dated, you still have to register them with the business tax department in the following situations:
- Depending on the form the registration act takes, you might have to register them (article 635 of the CGI). For example, if it has a notary form.
- When there’s a particular transaction involved in the business registration act. For example, when it involves the sale of business assets, shares or shares.
To note:
- You must actually provide two copies of the company by-laws. However, the Tax Administration will only keep one, and will return the other copy to you.
- If you create a commercial company, this paperwork can be done after filing the form to the CFE.
- However, the by-laws still have to be sent within one month of their signature by the associates.
- If a building is provided from a contribution in kind, it remains mandatory to publish the notification of landed property transactions to the Land Registry.
Where do I register them?
- If it involves additional land property, the Service de la Publicité Foncière (Service of Landed Transactions)
- If not, and if it is a notary act, the SIE – Registration of the residence of the notary,
- For private deeds involving a contribution of business or customer base, the SIE – Registration of the status of the business or customer,
- For acts involving only a contribution of cash or movable property (shares), the SIE – registration center of the domicile of one of the contracting parties or that of the registered office of the incorporated company.
Note: Acts performed under private signature and not necessarily subject to formality can be registered with any SIE – pole registration.
