The warehouse in Lyon is already under a commercial lease. Two technicians start on Monday. The bank wants a Kbis (extrait Kbis, the official extract from the registre du commerce et des sociétés, RCS, the commercial and companies register) that shows the new address. URSSAF (Union de recouvrement des cotisations de sécurité sociale et d’allocations familiales, which collects social-security contributions) will not accept a DPAE (déclaration préalable à l’embauche, the pre-hiring declaration) that still carries only the Paris SIRET (the 14-digit establishment number). The greffe (the commercial-court registry) or the INPI (Institut national de la propriété industrielle, which runs the electronic one-stop shop) has just rejected the filing, or nobody has filed at all. For a foreign owner of a French SAS (société par actions simplifiée) or SARL (société à responsabilité limitée), this is a one-month statutory filing, a second identification number, and, if ignored after a warning, a criminal characterisation of concealed work.

This guide is not about moving the registered office (siège social) to another court, which is a transfer of siège. It is not about a foreign company opening a French branch (succursale) without a subsidiary, which is a different registration. The formation path, the first bank file and the first hire sit in the pillar on setting up a French company as a foreign founder. What follows is the second site of a company that is already French: what counts as an établissement secondaire (secondary establishment), why a separate SIRET appears, what URSSAF and the labour inspectorate can do if the site stays off the Kbis, and how a director who lives abroad files, repairs or closes the establishment through the INPI one-stop shop (guichet unique) before the greffe, the tax office or a commercial landlord uses the gap against the company.

I. Why does a second French site need its own SIRET and RCS filing?

A. What counts as an établissement secondaire, and how it differs from a siège, a succursale and a subsidiary

French company law does not treat every extra room, storage cage or coworking desk as a new establishment. It treats as a secondary establishment a permanent place of business that is distinct from the registered office or the principal establishment and that is run by the company itself, by an employee, or by someone who can bind the company toward third parties. Article R. 123-40 of the Commercial Code states, word for word: « Est un établissement secondaire au sens de la présente section tout établissement permanent, distinct du siège social ou de l’établissement principal et dirigé par la personne tenue à l’immatriculation, un préposé ou une personne ayant le pouvoir de lier des rapports juridiques avec les tiers. »

Three elements of that sentence matter in a foreign-owned file. Permanent does not mean perpetual. The Criminal Chamber of the Cour de cassation, in a decision of 28 March 2017, n° 16-81.944, published in the Bulletin and available on courdecassation.fr, refused to treat a shop that was due to close at the end of the year as too ephemeral to register. That decision states: « dès lors que l’établissement secondaire ouvert par le prévenu a consisté en un établissement permanent, distinct de l’établissement principal qu’il dirigeait, la méconnaissance de l’obligation de procéder à cette immatriculation dans les délais légaux constitue, selon le premier paragraphe de l’article L. 8221-3 du code du travail, l’une des formes du délit de travail dissimulé par dissimulation d’activité incriminé par ce texte ». A six-month pop-up, a warehouse taken for a single season, or a “project office” with staff and a lease can therefore meet the test. Distinct means a real second place: another city, another building, another operating address that is not the siège. Directed by a person who can bind the company means a local manager, a sales lead who signs quotes, or the foreign président who still signs everything but has put people and assets on that site. A pure domiciliation contract, by contrast, does not create a secondary establishment: the official page of Service-Public Entreprendre on opening a secondary or complementary establishment, F35342, warns that using a domiciliation company to house the firm does not lead to the creation of a secondary (or complementary) establishment.

The siège social remains the legal address of the company. It is the place that appears first on the Kbis, that determines the commercial court of the principal registration, and that is used for service of documents. The principal establishment is the main place where the activity is actually carried on; it often coincides with the siège, but it does not have to. A secondary establishment is a further permanent site. When that site sits in the territorial district (ressort) of a commercial court where the company is not already registered, the filing is an immatriculation secondaire (secondary registration). Article R. 123-41 of the Commercial Code provides: « Tout commerçant immatriculé qui ouvre un établissement secondaire dans le ressort d’un tribunal où il n’est pas immatriculé demande au greffe de ce tribunal, par l’intermédiaire de l’organisme unique mentionné à l’article R. 123-1 et dans le délai d’un mois avant ou après cette ouverture, une immatriculation secondaire. » For a company, article R. 123-63 applies that mechanism: « Toute personne morale immatriculée qui ouvre un établissement secondaire demande son immatriculation secondaire dans les conditions prévues à l’article R. 123-41 . »

When the new site sits in a court district where the company is already registered, the filing is an inscription complémentaire (additional inscription), not a second immatriculation. For a natural-person trader, article R. 123-43 says: « Tout commerçant immatriculé qui ouvre un établissement secondaire dans le ressort d’un tribunal où il est déjà immatriculé demande au greffe de ce tribunal, par l’intermédiaire de l’organisme unique mentionné à l’article R. 123-1 et dans le délai d’un mois avant ou après cette ouverture, une inscription complémentaire. » For a company, article R. 123-67 creates the parallel duty: « Toute personne morale immatriculée qui ouvre un établissement secondaire demande son inscription complémentaire dans les conditions prévues à l’article R. 123-41 . » In both situations the clock is the same: one month before or after opening, through the electronic one-stop shop. Service-Public F35342 states that registration with the RCS and the RNE (registre national des entreprises, the national register of businesses) must be completed within one month before or after opening, on the company-formalities window.

The secondary establishment is not a new legal person. Article 1842 of the Civil Code provides that companies, subject to the exceptions it lists, « jouissent de la personnalité morale à compter de leur immatriculation ». That immatriculation is the company’s original RCS registration. The Commercial Chamber of the Cour de cassation, 29 November 2023, n° 22-16.463, published in the Bulletin, held that the SIREN number allocated by INSEE (the Institut national de la statistique et des études économiques) « n’est destiné qu’à l’identification de la société auprès des administrations et des personnes ou organismes énumérés à l’article 1er de la loi n° 94-126 du 11 février 1994 » and « ne conditionne pas l’acquisition de sa personnalité juridique ». The decision is on courdecassation.fr. A second SIRET is the same logic one level down: it identifies the site for administrations, banks and social bodies; it does not incorporate a second company. The 9-digit SIREN stays the company’s unique identity. Each establishment, principal or secondary, receives a 14-digit SIRET. Service-Public F35342 is explicit: registration of the new establishment entails allocation of a separate SIRET, in addition to that of the principal establishment.

That is why a foreign parent’s French SAS that opens a Lyon warehouse is not opening a succursale of the parent. The succursale is the French registration of a company whose siège is abroad, under article L. 123-1, I, 3° of the Commercial Code, which lists among persons who must be registered « Les sociétés commerciales dont le siège est situé hors d’un département français et qui ont un établissement dans l’un de ces départements ». The secondary establishment of an already French company is an internal multiplication of sites, not the arrival of a foreign legal person on French territory. A subsidiary is something else again: a second company with its own Kbis, its own capital and its own président or gérant. Mixing the three labels in an INPI form is a classic reason for rejection.

B. What happens if you hire, sign a lease or invoice from a site that is not on the Kbis?

The first operational shock is usually the hire. Article L. 1221-10 of the Labour Code provides: « L’embauche d’un salarié ne peut intervenir qu’après déclaration nominative accomplie par l’employeur auprès des organismes de protection sociale désignés à cet effet. L’employeur accomplit cette déclaration dans tous les lieux de travail où sont employés des salariés. » The DPAE is therefore not a head-office formality. It must be made for every workplace. Article R. 1221-1 of the Labour Code requires the declaration to state, among other items, the employer’s « numéro du système d’identification du répertoire des entreprises et de leurs établissements ». That number is the SIRET. If the only SIRET on the file is the Paris siège, URSSAF and the health-at-work service will treat the Lyon hire as attached to an establishment that does not exist on the RCS. The first-hire mechanics, the trial period and the first payslip are described in the guide on hiring the first employee; the question whether a brand-new company can hire before any SIRET exists is a separate timing issue. Once the company already has a SIRET and then opens another site, the missing number is the second one.

The second shock is criminal characterisation. Concealed work by concealment of activity is defined by article L. 8221-3 of the Labour Code: it is deemed to exist where a person who carries on a profit-making activity « se soustrayant intentionnellement à ses obligations » has not applied for the required immatriculation with the RCS or the national trades register. Article L. 8221-1 prohibits that concealed work. Article L. 8224-1 punishes breach of those prohibitions with « un emprisonnement de trois ans et d’une amende de 45 000 euros ». Service-Public F35342 restates those figures for an undeclared secondary establishment. The Cour de cassation has applied that characterisation to a secondary shop that was never put on the RCS even though the principal establishment was duly registered. In the 2017 decision already cited, the Criminal Chamber recorded that « l’inscription au registre du commerce et des sociétés de cet établissement principal n’a pas dispensé le prévenu de déclarer dans les délais légaux l’établissement secondaire ouvert par ses soins ». The manager had been invited by the labour administration to file and had delayed. The court held that knowing violation of the filing duty supplied the required intent. For a foreign director, the practical lesson is harsh and useful: a Paris Kbis does not cover a Lyon site, a “temporary” shop can still be permanent in the sense of article R. 123-40, and a letter from the inspection du travail or URSSAF starts a clock that is no longer only the one-month civil deadline.

The third shock is the commercial lease. Landlords, notaries and banks read the Kbis as the map of the company’s addresses. If the leased premises do not appear, the lessor can argue that the tenant is not registered for that site. Service-Public F35342 warns that a company which has not applied for registration of the secondary establishment may be refused the benefit of the commercial-lease status, including renewal and eviction compensation, for the premises in which that establishment is operated. The 3-6-9 lease, the deposit and the way a foreign founder signs are treated in a dedicated lease guide. The point here is narrower: do not let the lease start, and do not let employees move in, on the assumption that “the company is already registered in France”. Registration of the company is not registration of the site.

The fourth shock is tax. The cotisation foncière des entreprises (CFE, the local business-property contribution) is assessed by establishment. Article 1478 of the General Tax Code provides that CFE « est due pour l’année entière par le redevable qui exerce l’activité le 1er janvier », and, in its II, that « En cas de création d’un établissement autre que ceux mentionnés au III, la cotisation foncière des entreprises n’est pas due pour l’année de la création ». The year of opening is therefore generally free of CFE for that new establishment, with a reduced base afterwards. That is a relief, not a licence to hide the site. A CFE notice that arrives at an address which is not on the Kbis, or that never arrives because the tax office does not know the site, is a mismatch that later audits reconstruct. How to correct a CFE sent to the wrong address is explained in a separate CFE guide; the local-tax architecture is in the CFE and CVAE overview. The secondary-establishment filing is what should have aligned the address before the first 1 January on which the site is in use.

The fifth shock is jurisdiction. Putting a French establishment on the RCS is visible to employees and to counterparties. The Social Chamber of the Cour de cassation, 12 May 2026, n° 24-17.112, had to deal with a Delaware-style US company, Scentair Technologies LLC, that had a secondary establishment registered in France. The court recalled that under article 20(2) of Regulation (EU) No 1215/2012, an employer not domiciled in a Member State that possesses a branch, agency or other establishment there « est considéré, pour les contestations relatives à leur exploitation, comme ayant son domicile dans cet État membre et peut être attrait devant les juridictions de cet État ». It then quashed the Toulouse court of appeal for treating the mere existence of that secondary establishment as enough, « sans rechercher si l’action prud’homale engagée par l’intéressé portait sur des contestations relatives à l’exploitation de l’établissement secondaire ». The decision is on courdecassation.fr. Registration of the site does not magically make every worldwide employment dispute French. It does, however, put a French establishment on Infogreffe that a claimant will exhibit. A foreign parent that wanted “just a warehouse” discovers that the warehouse is a procedural fact.

False or incomplete statements to the RCS have their own criminal text. Article L. 123-5 of the Commercial Code provides: « Le fait de donner, de mauvaise foi, des indications inexactes ou incomplètes en vue d’une immatriculation, d’une radiation ou d’une mention complémentaire ou rectificative au registre du commerce et des sociétés est puni d’une amende de 4500 euros et d’un emprisonnement de six mois. » Understating the activity of the new site, using a friend’s address, or leaving an establishment open on the Kbis after it has closed, is not a harmless shortcut. The activity declared for the site must also sit inside the company’s objet social (corporate purpose); if the bank or the greffe says the activity is outside the objects, the path is the change of corporate purpose, not a creative APE code on the secondary-establishment form.

II. How does a foreign owner register, repair or close the secondary establishment from abroad?

A. The one-month INPI file, the documents the greffe actually reads, and the updated Kbis

Since 1 January 2023 the filing does not start at a local greffe counter. It starts at the electronic one-stop shop. Article L. 123-33 of the Commercial Code requires every business to declare its creation, a change of its situation or the cessation of its activities « par le dépôt d’un seul dossier comportant les déclarations qu’elle est tenue d’effectuer » and provides that « Ce dossier est déposé par voie électronique auprès d’un organisme unique désigné à cet effet. » Article R. 123-1 identifies that organism: « L’organisme unique mentionné à l’article L. 123-33 permet aux entreprises de réaliser l’ensemble des formalités et procédures nécessaires à l’accès et à l’exercice de leur activité. » In practice that organism is the INPI guichet unique, the window linked from Service-Public F35342. The greffe of the court for the new site remains the RCS keeper, under article L. 123-6 of the Commercial Code: « Le registre du commerce et des sociétés est tenu par le greffier de chaque tribunal de commerce, sous la surveillance du président ou d’un juge commis à cet effet, qui sont compétents pour toutes contestations entre l’assujetti et le greffier ainsi que pour tous recours exercés contre une décision, même implicite, du greffier du tribunal de commerce ou du tribunal judiciaire statuant en matière commerciale, prise en application de l’article L. 561-46-2 du code monétaire et financier. » The foreign director therefore files once, online; the INPI transmits; the greffe examines; the Kbis is updated.

The one-month window of article R. 123-41 runs « un mois avant ou après cette ouverture ». Opening is a fact: keys handed over, stock moved, staff present, invoices issued from that address. Filing a month before a lease starts is lawful and usually wiser. Filing six months after the technicians have been on site is late. Lateness does not make the filing impossible; it removes the comfort of the statutory window and feeds the concealed-work analysis if an inspector has already written. Article R. 123-66 adds a standing duty for any later change: « Toute personne morale immatriculée demande, par l’intermédiaire de l’organisme unique mentionné à l’article R. 123-1 , une inscription modificative dans le mois de tout fait ou acte rendant nécessaire la rectification ou le complément des énonciations prévues aux articles R. 123-53 et suivants . » Closing the site is one of those facts. Article R. 123-69 states that the R. 123-66 duty includes « 2° La cessation totale ou partielle d’activité d’un établissement dans le ressort du tribunal d’une immatriculation secondaire ». A warehouse that is emptied in March and still listed on the Kbis in November is an inaccurate RCS, not a dormant option.

The content of the application is not a free-text story. For a company, article R. 123-64 provides: « Sont déclarés dans la demande d’immatriculation secondaire des personnes morales les renseignements relatifs à l’établissement prévus à l’article R. 123-38 , exception faite de ceux prévus au 8° pour les personnes morales à objet non commercial. » Article R. 123-38 requires, among other items, the activities corresponding to the official nomenclature, « L’adresse de l’établissement », and « La date de commencement d’activité », plus the origin of the business (creation of a going concern, acquisition, and so on). Service-Public F35342 translates that list into operational documents: the APE/NAF code, the address, the start date, the origin of the fonds, and, where a regulated activity is exercised, a copy or original of the authorisation. In a foreign-owned file the greffe will also want proof that the company enjoys the premises: a commercial lease, a sublease authorised by the lessor, a letter of occupation, or a purchase deed. An English-language lease is not refused because it is English, but the INPI and the greffe work in French. A sworn translation (traduction assermentée) of the occupancy title, and of any foreign board minutes that authorise the opening, avoids a rejection for an unreadable exhibit. The company’s existing Kbis, articles of association and, where the objects do not cover the new activity, a prior change of objet social, belong in the same pdf bundle.

Who signs the INPI dossier is the person who has power to bind the company: the président of the SAS, the gérant of the SARL, or a person holding a delegation that the bank and the greffe will recognise. A local country manager with no written power will see the filing bounce. How to give that person a signature that survives a bank review is the subject of the delegation-of-powers guide. The secondary-establishment form is not a substitute for that delegation; it is an additional mention on the Kbis. Once the greffe accepts the file, the extract lists the new establishment with its own SIRET. That is the document the bank, the lessor, URSSAF and the occupational-health service asked for. If the company then hires, the DPAE uses that SIRET. If it then invoices, the letterhead can show the site without pretending it is a second company.

A complementary inscription, when the new site is in the same court district as an establishment already registered, uses the same one-month logic and the same INPI window. Article R. 123-68 provides that the complementary application for a legal person declares the establishment information in article R. 123-38, with the same exception for non-commercial objects. A Paris SAS that opens a second workshop still in Paris, or a Nanterre company that opens another site in Hauts-de-Seine, is in this category. The Kbis will show an additional establishment rather than a secondary immatriculation in another court’s register. Foreign groups that treat “Paris and Île-de-France” as one city discover here that Paris, Nanterre, Bobigny, Créteil, Évry, Versailles and Pontoise are different commercial courts. Crossing that line is an immatriculation secondaire, not a mere additional mention on the same register.

B. Greffe rejection, URSSAF and CFE mismatch, injunction, and Paris / Île-de-France practice

Rejection is more common than silence. The INPI window returns a request for further documents; the greffe issues a refusal; the company thinks the file is “pending” while the one-month window expires. Typical grounds in a foreign-owned file are an occupancy title that does not match the declared address, a domiciliation contract used as if it were an operating site, an activity that is not in the objet social, a missing APE, a start date that is in the future without a lease, or a signatory who is not on the Kbis and has no usable power of attorney. Article L. 123-6, already quoted, gives the president of the commercial court or the judge assigned to the register jurisdiction over « toutes contestations entre l’assujetti et le greffier ». The remedy against a greffe decision is therefore not a complaint to INPI support chat. It is a challenge before the judge who supervises the RCS of the court where the establishment is to be registered. Proof of premises for the original siège is organised by article L. 123-11 of the Commercial Code at the company’s own immatriculation; how to repair a rejected registered-office file is set out in the registered-office proof guide. For a secondary site the same instinct applies: produce a French-language occupancy title that a greffier can read, and do not invent an address.

If nobody files, third parties are not powerless. Article L. 123-3 of the Commercial Code allows the judge assigned to the register, of his own motion, at the request of the public prosecutor or of any person who shows an interest, to order a trader to apply for immatriculation and, in the same conditions, to order any person already registered « de faire procéder soit aux mentions complémentaires ou rectifications qu’elle doit y faire porter, soit aux mentions ou rectifications nécessaires en cas de déclarations inexactes ou incomplètes, soit à la radiation », if need be under an astreinte (a periodic penalty payment). The Commercial Chamber, 1 June 2023, n° 21-22.446, published in the Bulletin, construed the second paragraph of that article strictly. It held that the judge « peut enjoindre à toute personne immatriculée à ce registre qui ne les aurait pas requises dans les délais prescrits, de faire procéder soit aux mentions complémentaires ou rectifications qu’elle doit y faire porter, soit aux mentions ou rectifications nécessaires en cas de déclarations inexactes ou incomplètes, soit à la radiation ». It then quashed an order that had gone further and required the company to rewrite its bylaws, because « le pouvoir d’injonction conféré au juge commis à la surveillance du registre du commerce et des sociétés ne peut porter que sur les mentions inscrites sur ce registre et non sur les énonciations des actes et pièces justificatives au vu desquelles le greffier procède aux inscriptions requises ». The decision is on courdecassation.fr. For a missing secondary establishment, that case law cuts both ways. The judge can force the RCS mention. The judge cannot, under L. 123-3, rewrite the SAS articles because the foreign parent would prefer a different corporate purpose. If the objects must change, that is a separate corporate decision and a separate INPI filing.

Article L. 123-5-1 of the Commercial Code gives a parallel urgent route for filings of documents: « A la demande de tout intéressé ou du ministère public, le président du tribunal, statuant en référé, peut enjoindre sous astreinte au dirigeant de toute personne morale de procéder au dépôt des pièces et actes au registre du commerce et des sociétés auquel celle-ci est tenue par des dispositions législatives ou réglementaires. » A co-shareholder, a creditor, or the public prosecutor can therefore drag a remote président into a French summary hearing. The foreign director who “does not have time for French paperwork” discovers that the court can appoint a mandataire to complete the formalities in his place. That is cheaper than a concealed-work prosecution, and still a public humiliation on the Kbis.

URSSAF regularisation follows a different channel. If employees have already started on the undeclared site, the DPAE is late. The declaration can still be made, with the new SIRET, as soon as the establishment exists on the RCS; social contributions and, where the delay is characterised, surcharges are assessed on the employment relationship that in fact existed. Labour-inspection minutes that mention the missing secondary immatriculation should be answered in writing, with the INPI filing number and the updated Kbis, rather than with a theory that the Paris SIRET “covers France”. The 2017 Criminal Chamber decision shows what happens when the director, after being invited to file, argues that the shop was too temporary. CFE alignment is a tax-office file: once the establishment is on the RCS, the company should check that the local tax service (service des impôts des entreprises) has the new address before the next 1 January, so that the exemption for the year of creation in article 1478, II, is applied to the right site and not lost in a wrong-address notice.

Paris and Île-de-France multiply the court map. A siège in the City of Paris is registered at the Tribunal de commerce de Paris. A warehouse in Nanterre, Saint-Denis, Vitry, Évry, Versailles or Cergy is not “still Paris”. It is another ressort and therefore, for a first site in that court, an immatriculation secondaire under articles R. 123-41 and R. 123-63. A second workshop inside Paris, while the siège is already in Paris, is an inscription complémentaire. Foreign groups that take a short-term depot at Roissy, a dark store in Seine-Saint-Denis or a showroom in Neuilly without looking at the Kbis map are the files that generate the URSSAF letter. The supervising judge of the register is the judge of the court where the establishment must appear. Contestation of a Paris greffe refusal is therefore not filed in the director’s home country and not, as a first step, before a judicial court that has no RCS function. It is filed with the commercial court that keeps that register, under article L. 123-6. Powers of attorney for a French avocat, a scanned lease, and a board resolution that can be sworn-translated are the documents that make a remote director effective in that procedure.

Closing the site is the same map in reverse. Article R. 123-69, 2°, already quoted, brings cessation of a secondary establishment inside the one-month modificative duty of article R. 123-66. The INPI file is a cessation of activity of that establishment, not a dissolution of the company. The SIRET is closed; the Kbis no longer lists the address; URSSAF and the tax office must be told so that DPAE and CFE stop following a dead site. Leaving a closed warehouse on the Kbis is an inaccurate mention, which article L. 123-3 allows the register judge to order corrected, and which article L. 123-5 can treat as a bad-faith incomplete statement if the inaccuracy is maintained knowingly. For a group that is leaving France altogether, dissolution and strike-off of the company remain a different operation, described in the guides on closing a French SAS from abroad. For a group that is only leaving Lyon, the secondary-establishment cessation is the correct, narrower tool.

Conclusion

A second French site is not covered by the original Kbis. It is a permanent establishment in the sense of article R. 123-40, registered within one month before or after opening through the INPI one-stop shop, either as an immatriculation secondaire in another court’s ressort or as an inscription complémentaire in the same ressort. The company does not become two legal persons. It receives a second SIRET, which URSSAF, the bank, the lessor and the CFE file will demand. Failure to file after the company has been put on notice can be characterised as concealed work under articles L. 8221-3 and L. 8224-1, as the Criminal Chamber held in 2017. The register judge can order the missing mention under article L. 123-3, but cannot rewrite the bylaws in the same breath, as the Commercial Chamber held in 2023. A US or other non-EU parent that appears on Infogreffe with a French secondary establishment also creates a jurisdictional fact that employment claimants will use, within the limits recalled by the Social Chamber on 12 May 2026.

The workable sequence from abroad is therefore concrete. Decide whether the new address is a real operating site or only a domiciliation. Check that the objet social covers the activity. Collect a French-language occupancy title, the current Kbis, and a power for the person who will sign the INPI dossier. File in the one-month window, obtain the second SIRET, run the DPAE on that number, and tell the tax office before the next 1 January. If the greffe has already refused, treat the refusal as a contestation under article L. 123-6, not as an IT glitch. If URSSAF or the inspection du travail has already written, file first and answer second, with the Kbis in hand. Paris and the Île-de-France courts are several greffes, not one. The secondary establishment is a filing that can be completed from another continent; it is not a filing that can be ignored until the lease, the hire or the inspection makes it expensive.

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The discussion is built on your documents: the current extract, the occupancy title, any DPAE already sent under the wrong SIRET, and the power of attorney used to file from abroad.

Call Maître Reda Kohen on +33 6 46 60 58 22 (06 46 60 58 22 in France) or use the firm’s contact form.

The firm advises companies in Paris and Île-de-France, including before the Tribunal de commerce de Paris and the commercial courts of Nanterre, Bobigny, Créteil, Évry, Versailles and Pontoise.