Your French venture has run its course. The Paris subsidiary no longer has clients, the SAS (société par actions simplifiée, the flexible joint-stock company most foreign founders choose) costs several thousand euros a year in accounting, registered office and compliance fees, and you are sitting in London, New York, Dubai or Singapore wondering whether you must fly to France to shut it down. You do not, at least not in the standard case. French law provides a voluntary winding-up track that a foreign shareholder can pilot from a distance: the shareholders vote an early dissolution, a liquidator sells what remains, pays the creditors, the employees and the tax authorities, and the company is then struck off the company register. The whole sequence runs through the Guichet unique, the online one-stop shop for business formalities operated by the INPI (Institut national de la propriété industrielle, the National Institute of Industrial Property), and the filings are signed electronically, so distance is an organisational detail, not a legal obstacle. This article follows the order a foreign owner should actually work in. First, how to vote the dissolution and publish it so that it binds third parties. Second, how the liquidation itself is run from abroad: selling the assets, dismissing the employees lawfully, and filing the yearly accounts of the liquidation. Third, how to clear the last tax and social-security bills, because the registry will not strike the company off while money is owed to the State. And fourth, how to close the liquidation, obtain the striking-off and keep the proof that the company is gone. Every step below is anchored in the statute as it stands, with the official text quoted word for word, because closing a company badly is more expensive than keeping it open: a company that is simply abandoned keeps generating tax assessments, social charges and director liability for years.

I. How Do You Dissolve a French SAS or SARL While Living Abroad?

Dissolution is the legal decision that the company will die; liquidation is the ordered process of settling its affairs before it disappears. The two words are often confused and the confusion is costly, because the company keeps its legal personality “for the needs of the liquidation” until the very end, which means it can still be sued, taxed and billed. A foreign shareholder controls the opening of the sequence from abroad through a shareholders’ vote taken by written consultation or videoconference where the articles of association, the statuts, allow it, and through a French lawyer or accountant acting under a power of attorney for the filings. The critical points at this stage are the form of the vote, which depends on whether the company has one shareholder or several, the publication of the dissolution, without which it does not bind third parties, and the appointment of the liquidator, who becomes the only person entitled to act for the company. Get these three right and the rest of the winding-up is administration; get them wrong and every later step can be challenged.

A. How Do You Vote the Early Dissolution and Make It Binding on Third Parties?

Start with the vote, because everything flows from it. In a SAS with several shareholders, the conditions for dissolving early are set by the statuts themselves, and most statuts require an extraordinary decision of the shareholders, often by a qualified majority. In a SARL (société à responsabilité limitée, the limited-liability company with a more rigid statutory framework), dissolution is an amendment of the statuts and requires the majority applicable to statutory amendments. Read the statuts before doing anything else: they also govern how the shareholders can vote from abroad, and modern statuts of foreign-held companies routinely allow written consultation, electronic signature and videoconference. The minutes, the procès-verbal, must record the decision to dissolve early, the appointment of the liquidator, the registered office of the liquidation, which is often fixed at the former siège social (registered office) or at the liquidator’s address, and the liquidator’s powers. One shareholder living abroad can sign by electronic signature; there is no requirement to appear physically before a French authority at any point in a voluntary dissolution.

Where the company has a single shareholder, the route is shorter but has its own trap. The Civil Code organises the fate of the single-member company: Article 1844-5 of the Civil Code provides: “En cas de dissolution, celle-ci entraîne la transmission universelle du patrimoine de la société à l’associé unique, sans qu’il y ait lieu à liquidation.” The whole assets and liabilities pass automatically to the sole shareholder, a mechanism practitioners call the TUP (transmission universelle du patrimoine, universal transfer of assets and liabilities), and there is no liquidation phase at all. But two limits matter for foreign owners. First, the shortcut does not apply where the sole shareholder is a natural person: “Les dispositions du troisième alinéa ne sont pas applicables aux sociétés dont l’associé unique est une personne physique.” A foreign individual who is the sole shareholder of a SASU (SAS unipersonnelle, single-member SAS) must therefore go through a full liquidation like a multi-shareholder company; only a sole shareholder that is itself a legal entity, typically the foreign parent company, benefits from the TUP. Second, creditors are protected: “Les créanciers peuvent faire opposition à la dissolution dans le délai de trente jours à compter de la publication de celle-ci.” During those thirty days any creditor can object before the court, and “Une décision de justice rejette l’opposition ou ordonne soit le remboursement des créances, soit la constitution de garanties si la société en offre et si elles sont jugées suffisantes.” The transfer happens only when the opposition period expires without objection or when the court has dealt with the objections: “La transmission du patrimoine n’est réalisée et il n’y a disparition de la personne morale qu’à l’issue du délai d’opposition ou, le cas échéant, lorsque l’opposition a été rejetée en première instance ou que le remboursement des créances a été effectué ou les garanties constituées.” A foreign parent that dissolves its French subsidiary by TUP must therefore keep funds available in France for at least the opposition period instead of draining the accounts on day one.

Once voted, the dissolution must be published, and this is the step foreign owners most often underestimate. The Civil Code states the principle plainly: Article 1844-8 of the Civil Code provides: “La dissolution de la société entraîne sa liquidation, hormis les cas prévus à l’article 1844-4 et au troisième alinéa de l’article 1844-5 .” And it adds: “Elle n’a d’effet à l’égard des tiers qu’après sa publication.” The Commercial Code repeats the rule for commercial companies: Article L. 237-2 of the Commercial Code provides: “La dissolution d’une société ne produit ses effets à l’égard des tiers qu’à compter de la date à laquelle elle est publiée au registre du commerce et des sociétés.” Until publication, the company is deemed to continue vis-à-vis suppliers, the landlord, the bank and the tax authorities, and contracts signed in its name remain enforceable. Publication today runs through a single channel. Article L. 123-33 of the Commercial Code requires that “toute entreprise se conforme à l’obligation de déclarer sa création, la modification de sa situation ou la cessation de ses activités auprès d’une administration, d’une personne ou d’un organisme mentionnés à l’article L. 123-32 par le dépôt d’un seul dossier comportant les déclarations qu’elle est tenue d’effectuer.” And it specifies: “Ce dossier est déposé par voie électronique auprès d’un organisme unique désigné à cet effet.” That organisme unique is the Guichet unique operated by the INPI: the dissolution decision, the liquidator’s appointment and the supporting documents are filed online in one dossier, which the Guichet unique forwards to the greffe (the registry office of the commercial court), to the tax authorities and to the social agencies. In parallel, a dissolution notice must be published in a SHAL (support habilité à recevoir des annonces légales, an authorised legal-notices newspaper) of the département where the siège social sits, and the mention is then relayed to the BODACC (Bulletin officiel des annonces civiles et commerciales, the official gazette in which company creations, dissolutions and striking-offs are published for creditors to read). Keep every receipt: the récépissé de dépôt from the Guichet unique, the attestation of the SHAL publication and the BODACC reference are the exhibits that prove the dissolution date if a creditor later claims it never knew.

From the instant of dissolution, the company’s public face changes. Article L. 237-2 of the Commercial Code states: “La société est en liquidation dès l’instant de sa dissolution pour quelque cause que ce soit sauf dans le cas prévu au troisième alinéa de l’article 1844-5 du code civil.” It continues: “Sa dénomination sociale est suivie de la mention ” société en liquidation “.” Every invoice, letter, email footer and contract signed during the winding-up must therefore carry the company name followed by “société en liquidation” plus the name of the liquidator. Omitting the mention misleads third parties and can engage the liability of whoever signed. At the same time, the same article preserves the company’s existence: “La personnalité morale de la société subsiste pour les besoins de la liquidation, jusqu’à la clôture de celle-ci.” The company is dying but not dead: it keeps its bank account, it can sell its assets, it can be audited, and it must keep filing returns. A foreign owner who treats the dissolution vote as the end and stops answering mail from the greffe, the tax office or the URSSAF (Union de recouvrement des cotisations de sécurité sociale et d’allocations familiales, the agency that collects social-security contributions) is making the single most expensive mistake in this whole procedure.

B. Who Runs the Liquidation From Abroad and What Must the Liquidator Actually Do?

The liquidator is the only person who can act for the company once dissolution is voted, and a foreign shareholder can appoint a trusted person without moving to France. The Civil Code sets the default rule: Article 1844-8 of the Civil Code provides: “Le liquidateur est nommé conformément aux dispositions des statuts. Dans le silence de ceux-ci, il est nommé par les associés ou, si les associés n’ont pu procéder à cette nomination, par décision de justice. Le liquidateur peut être révoqué dans les mêmes conditions.” The appointment, like any later removal, must be published: “La nomination et la révocation ne sont opposables aux tiers qu’à compter de leur publication.” In practice the foreign shareholders appoint the former président of the SAS, a French accountant or a lawyer as liquidateur amiable (amicable liquidator, meaning appointed voluntarily by the shareholders rather than by a court). The shareholders can also remove the liquidator the same way if the winding-up stalls. Where the statuts already organise the liquidation, they apply first: Article L. 237-1 of the Commercial Code states: “Sous réserve des dispositions du présent chapitre, la liquidation des sociétés est régie par les dispositions contenues dans les statuts.” Read the statuts clause on liquidation before drafting the dissolution minutes, because a bespoke clause on the liquidator’s powers displaces the statutory default. And the statute provides a judicial backstop where the shareholders disagree: Article L. 237-14 of the Commercial Code allows the court to order that the liquidation run under the statutory regime at the request of shareholders holding at least 5 percent of the capital in an SARL or a company limited by shares, and also at the request of the company’s creditors, since “Des créanciers sociaux” may apply. A minority shareholder or an unpaid supplier can therefore force a court-supervised liquidation if the majority tries to wind the company up informally behind their back.

The liquidator’s mission is to turn everything into cash, pay everybody in the legal order, and report every year until the job is done. Concretely the liquidator draws up an inventory of the assets and liabilities, terminates the running contracts or assigns them, collects the receivables, sells the stock, equipment and any business assets, pays the suppliers, repays the bank loans, reimburses the shareholder current accounts (comptes courants d’associés, the loans shareholders made to their own company) to the extent cash remains, and dismisses the employees. None of this requires the shareholders to be in France: the liquidator signs, the foreign owner monitors through monthly reporting and bank co-signature where the sums are large. The reporting duty is statutory and strict. Article L. 237-25 of the Commercial Code requires: “Le liquidateur, dans les trois mois de la clôture de chaque exercice, établit les comptes annuels au vu de l’inventaire qu’il a dressé des divers éléments de l’actif et du passif existant à cette date et un rapport écrit par lequel il rend compte des opérations de liquidation au cours de l’exercice écoulé.” The shareholders must then be convened at least once a year to approve those yearly liquidation accounts. If the meeting is not held, the report must be filed at the greffe and made available to anyone interested: “Si l’assemblée n’est pas réunie, le rapport prévu au premier alinéa ci-dessus est déposé au greffe du tribunal de commerce et communiqué à tout intéressé.” A negligent liquidator risks losing the fee: “A défaut d’accomplir ces diligences, le liquidateur peut être déchu de tout ou partie de son droit à rémunération pour l’ensemble de sa mission par le président du tribunal saisi en application de l’article L. 238-2.” Foreign shareholders should therefore diary the annual approval even when the liquidation drags on, because a winding-up that lasts two or three years produces two or three rounds of accounts, and each round must be approved and filed.

Employees are the most sensitive part of the mission, and closing the company does not allow shortcuts around dismissal law. Every employee on a CDI (contrat à durée indéterminée, open-ended employment contract) must be dismissed in due form, with notice, severance and a stated reason. The floor for severance is statutory: Article L. 1234-9 of the Labour Code provides: “Le salarié titulaire d’un contrat de travail à durée indéterminée, licencié alors qu’il compte 8 mois d’ancienneté ininterrompus au service du même employeur, a droit, sauf en cas de faute grave, à une indemnité de licenciement.” Eight months of service is enough to trigger the right, so even the first hire made a year earlier qualifies. Beyond individual severance, collective thresholds change the procedure completely: dismissing ten or more employees within thirty days forces the employer to set up a PSE (plan de sauvegarde de l’emploi, the statutory job-protection plan for larger collective dismissals), with administration oversight by the DREETS (Direction régionale de l’économie, de l’emploi, du travail et des solidarités, the regional labour authority). Fixed-term CDD contracts (contrats à durée déterminée) cannot simply be ended early either; they run to term or end by mutual agreement with compensation. The DPAE (déclaration préalable à l’embauche, the pre-hiring declaration) logic of entry has its mirror at exit: every departure must be declared to the URSSAF, final payslips issued, the attestation France Travail (the certificate the employee needs to claim unemployment benefits) delivered, and the solde de tout compte (final settlement receipt) paid. Budget for this before voting dissolution: an owner who dissolves first and discovers the severance bill afterwards has no leverage left to negotiate departures by mutual agreement, the rupture conventionnelle, which requires the employee’s free consent and funded compensation.

VAT discipline continues during the whole liquidation. The company keeps its French VAT number (numéro de TVA intracommunautaire) until the radiation, and every sale of remaining stock or equipment is a taxable transaction that must be invoiced with VAT where the regime requires it. The filing rhythm does not pause: Article 287 of the General Tax Code provides: “Tout redevable de la taxe sur la valeur ajoutée identifié conformément aux dispositions combinées des articles 286 ter et 286 ter A est tenu de remettre au service des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l’administration.” Companies under the normal monthly regime keep filing the monthly CA3 return (the standard VAT return form) and paying the VAT due each month, while companies under the simplified regime file the annual declaration with its half-yearly instalments. The liquidator also claims back any VAT credit (crédit de TVA) on professional expenses and on the liquidation costs themselves, which reduces the final bill. The practical point for a foreign owner is that the French tax office, the SIE (service des impôts des entreprises, the tax office for businesses), keeps expecting returns until it is told the company is gone through the Guichet unique cessation filing. Missing returns during the liquidation generate estimated assessments, late-filing penalties and interest that the liquidator must then pay out of the remaining cash before any distribution to the shareholders.

II. How Do You Pay the Last Taxes, Close the Books and Get Struck Off?

The second half of the procedure is about exits that only the administrations can grant: the tax office must accept that no corporate tax remains due, the URSSAF must confirm that no social contributions are outstanding, and only then will the registry strike the company off. Foreign owners often imagine the striking-off, the radiation, as a formality that follows automatically once the bank account is empty. It is the opposite: the greffe checks that the file is complete, including the tax and social clearances, and rejects incomplete filings, which is why so many dissolutions voted in a hurry sit unpublished for months. The order below follows the administrations’ own logic: first the tax clearance, then the social clearance, then the closing accounts, and finally the radiation filing with its supporting documents. Each clearance has statutory deadlines that run fast, and missing them creates penalties that survive the company and can follow the directors.

A. How Do You Clear Corporate Tax, VAT and Social Charges Before the Radiation?

Dissolution accelerates the tax bill instead of cancelling it. The General Tax Code organises the taxation of companies that stop: Article 221, 2, of the General Tax Code states: “En cas de dissolution, de transformation entraînant la création d’une personne morale nouvelle, d’apport en société, de fusion, de transfert du siège ou d’un établissement dans un Etat étranger autre qu’un Etat membre de l’Union européenne ou qu’un Etat partie à l’accord sur l’Espace économique européen ayant conclu avec la France une convention d’assistance mutuelle en matière de recouvrement ayant une portée similaire à celle prévue par la directive 2010/24/UE du Conseil du 16 mars 2010 concernant l’assistance mutuelle en matière de recouvrement des créances relatives aux taxes, impôts, droits et autres mesures, l’impôt sur les sociétés est établi dans les conditions prévues aux 1 et 3 de l’article 201 .” In plain terms, the corporate income tax (IS, impôt sur les sociétés) on profits not yet taxed becomes immediately due when the company dissolves, and latent gains surface at the same moment. The machinery is borrowed from the cessation rules of Article 201 of the General Tax Code, which sets two hard deadlines. First, the warning: “Les contribuables doivent, dans un délai de quarante-cinq jours déterminé comme il est indiqué ci-après, aviser l’administration de la cession ou de la cessation et lui faire connaître la date à laquelle elle a été ou sera effective, ainsi que, s’il y a lieu, les nom, prénoms, et adresse du cessionnaire.” Second, the final return: “Les contribuables assujettis à un régime réel d’imposition sont tenus de faire parvenir à l’administration, dans un délai de soixante jours déterminé comme indiqué au 1, la déclaration de leur bénéfice réel accompagnée d’un résumé de leur compte de résultat.” Forty-five days to warn the tax office, sixty days to file the last corporate return with the profit-and-loss summary: diary both from the dissolution date, because the sixty-day return determines the final IS bill and any distribution to shareholders before that return is filed risks distributing money that belongs to the tax authorities. The last instalments of IS (acomptes d’IS, the advance payments of corporate tax) and the annual settlement (solde d’IS) must also be paid, and any withholding on outbound dividends to the foreign parent (retenue à la source sur dividendes versés à des non-résidents) must be declared and paid before the cash leaves France, under the applicable double-tax treaty.

Social clearance is the second gate, and it is the one that most often blocks foreign-owned wind-downs. The URSSAF must confirm that all contributions on wages, on the director’s remuneration where the director was affiliated as an employee or as a TNS (travailleur non salarié, self-employed social regime), and on severance amounts above the exemption thresholds have been declared through the DSN (déclaration sociale nominative, the monthly electronic payroll and social declaration) and paid. Amounts still due on the closing date keep running late-payment surcharges (majorations de retard) until paid, and the URSSAF issues an attestation de vigilance (the certificate proving the company is current on its social declarations and payments) only when the account is clean. The administration’s own guidance for voluntary dissolutions lists the filing of the final liquidation accounts together with the vigilance attestation and a tax certificate (certificat fiscal, the document from the tax office confirming the company is current) as the documents required before the radiation step (Entreprendre Service Public, Cessation d’activité d’une société (dissolution volontaire), official procedure page). Order these documents early: the tax certificate can take several weeks where the file shows late returns, and the vigilance attestation is refused as long as one DSN is missing. A liquidator who files for radiation without them receives a rejection from the Guichet unique and loses a month.

Two practical warnings complete the clearance picture. First, do not distribute the liquidation surplus (boni de liquidation, the cash left after all creditors are paid) to the foreign shareholders before the tax and social accounts are settled. Distributions made while the company still owes IS, VAT or contributions can be clawed back, and the shareholders who received them can be pursued. Second, keep the French bank account open until the very end. The account is needed to pay the last IS balance, the final VAT, the URSSAF remainder, the greffe fees and the SHAL invoice for the closing notice. Closing the account early forces the liquidator to pay from abroad by international transfer for every small fee, with proof-of-payment complications at each step, and some greffe payments require a French-means payment. The account is closed only after the radiation is published, when the bank receives the Kbis de radiation (the company identity certificate showing the striking-off) and releases any remaining balance against the closing accounts.

B. How Do You Close the Liquidation, Get Struck Off and Prove the Company Is Gone?

Closing starts with a second shareholders’ vote, the approval of the final liquidation accounts. The liquidator presents the comptes définitifs de liquidation (the final liquidation accounts showing the last assets, the last payments and the distributable balance), the shareholders approve them, record the quitus (the formal discharge given to the liquidator for the management of the winding-up) and vote the clôture de la liquidation (the formal closing of the liquidation). The majority rules for this vote are statutory: Article L. 237-27 of the Commercial Code provides: “Les décisions prévues au deuxième alinéa de l’article L. 237-25 sont prises” according to the company form, and adds for the SAS: “Sauf clause contraire, à l’unanimité des associés, dans les sociétés par actions simplifiée.” In a SAS, unanimity is therefore the default unless the statuts say otherwise, which is why foreign groups holding their French company through a holding structure should check the statuts clause before convening: a single absent minority shareholder can block the closing where unanimity applies. The same article allows the associates who are themselves liquidators to vote: “Les associés liquidateurs peuvent prendre part au vote.” And where the required majority cannot be reached, the court decides: “Si la majorité requise ne peut être réunie, il est statué, par décision de justice, à la demande du liquidateur ou de tout intéressé.” A blocked closing is therefore never terminal; the liquidator applies to the president of the commercial court, who rules on the accounts and orders the closing.

The closing must then be published exactly like the dissolution, and the clock for radiation starts from that publication. The closing notice goes to the same SHAL legal-notices newspaper and to the BODACC, and the filing goes through the Guichet unique with the final accounts, the closing minutes, the vigilance attestation and the tax certificate attached. The administration’s guidance sets the final deadline: within one month of the publication of the closing of the liquidation, the liquidator must complete the radiation formality on the business-formalities portal, filing the documents the portal requires (Entreprendre Service Public, Cessation d’activité d’une société (dissolution volontaire), official procedure page). The company is entered in the RNE (Registre national des entreprises, the National Enterprise Register that has replaced the old RCS trade register for the recording of business data, kept on the basis of Article L. 123-36 of the Commercial Code, which states: “Il est tenu un registre national des entreprises, auquel s’immatriculent les entreprises exerçant sur le territoire français une activité de nature commerciale, artisanale, agricole ou indépendante.”). The radiation (the striking-off entry) removes the company from the register, and the greffe issues the Kbis de radiation, the company identity certificate bearing the mention of the striking-off, which is the document banks, landlords and foreign parent auditors ask for as definitive proof. The radiation is in turn published in the BODACC, so that any creditor who missed the earlier notices sees the final entry. Keep the Kbis de radiation permanently with the closing accounts: the foreign parent’s auditors, a future buyer of the group, or a French administration asking years later for the fate of the subsidiary will accept nothing else as proof.

Two statutory guardrails explain why the procedure must be run to its end and cannot be left half-finished. First, the liquidation has a legal time limit. Article 1844-8 of the Civil Code provides: “Si la clôture de la liquidation n’est pas intervenue dans un délai de trois ans à compter de la dissolution, le ministère public ou tout intéressé peut saisir le tribunal, qui fait procéder à la liquidation ou, si celle-ci a été commencée, à son achèvement.” After three years without closing, the public prosecutor or any interested party, a creditor, a former employee, the tax office, can ask the court to take over and finish the liquidation, with the costs charged to the company. Second, the liquidator answers personally for mistakes. Article L. 237-12 of the Commercial Code states: “Le liquidateur est responsable, à l’égard tant de la société que des tiers, des conséquences dommageables des fautes par lui commises dans l’exercice de ses fonctions.” Paying shareholders before creditors, distributing the surplus before the tax clearance, selling an asset at a manifest undervalue to a related party, or forgetting a creditor who then surfaces can all lead to a personal liability claim against the liquidator. Foreign shareholders should therefore choose a liquidator who understands that the role is not honorary, insure the mission where the stakes justify it, and never instruct the liquidator to skip the publications or the clearances to save a few hundred euros. The savings vanish the first time a forgotten creditor or the URSSAF resurfaces.

The worst option, and the one this article most firmly warns against, is doing nothing: abandoning the company, leaving France, and assuming it will quietly disappear. It will not. A company that is never dissolved keeps its legal personality indefinitely, which means the yearly obligations keep running: approval and filing of the annual accounts with late-filing penalties, the CFE (cotisation foncière des entreprises, the local business tax due every year even without activity), VAT returns, DSN payroll declarations, and beneficial-owner updates. The greffe, the tax office and the URSSAF keep assessing, and after several silent years the company is struck off ex officio (radiation d’office) with unpaid liabilities still on the books, while the directors face claims for breach of their duty to keep the company compliant and, where the abandonment hid an insolvency, actions for personal liability and management bans. The voluntary dissolution described above typically costs a fraction of one year of keeping a dormant company alive, and it produces a clean Kbis de radiation. Walking away produces the opposite: years of assessments, a forced striking-off that proves nothing, and directors who remain exposed. Whatever the frustration with French paperwork, vote the dissolution, run the liquidation, clear the accounts and get struck off properly.

Conclusion

Closing a French SAS or SARL from abroad follows a fixed sequence, and each step protects the next. Vote the early dissolution with the majority your statuts require, remembering that a sole shareholder that is a foreign company can use the fast universal-transfer track while a sole individual shareholder must go through full liquidation. Publish the dissolution through the Guichet unique and the legal-notices newspaper, because nothing binds third parties before publication. Appoint a serious liquidator, add the “société en liquidation” mention to the company name, and let the liquidator sell, collect, dismiss lawfully and report every year. Clear the corporate tax within the forty-five and sixty-day windows, keep filing VAT until the end, obtain the URSSAF vigilance attestation and the tax certificate, and never distribute the surplus before the administrations are paid. Then approve the final accounts, publish the closing, and file the radiation within one month to obtain the Kbis de radiation. Run from abroad with a French representative on the ground, the procedure takes a few months for a clean small company and longer where employees, leases or disputes remain. What it never does is run itself: a company left to rot costs more, for longer, than a company properly closed.

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Our firm advises foreign founders and groups on closing French companies, voluntary dissolutions, liquidations, tax and social clearances and striking-off formalities. Phone consultation within 48 hours with a lawyer of the firm, initial consultation: 80 EUR incl. VAT. Call +33 6 46 60 58 22 or write through our contact page with a copy of your statuts, your latest Kbis, your last approved accounts and any letter received from the greffe, the tax office or the URSSAF.