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Source : Cour de cassation – Base Open Data « Judilibre » & « Légifrance ».

Barreau de Paris Immobilier, sociétés, affaires Fiche CNB avocat.fr
Maître Reda KOHEN, avocat au Barreau de Paris
Maître Reda KOHEN
Avocat au Barreau de Paris

Your French Company’s President Resigned — or Has to Go — While You Live Abroad: Revoke, Appoint and Register the New Director From Abroad

You live in London, New York, Dubai or Singapore, and the company you own in France has just lost its president. Perhaps your president has resigned by email and stopped answering. Perhaps the person you appointed no longer comes to the office, signs nothing, and blocks every bank transfer. Or perhaps you simply want to replace a nominee director with someone you trust. From abroad, the situation feels urgent: the bank still shows the old name on the account, suppliers keep asking who is authorised to sign, and every week without a registered director exposes your French company to missed filings, frozen payments and personal liability. French law gives you a clear path out of this situation, but it runs in two strict stages. First, the removal and the appointment must be decided exactly as your articles of association require, because the Cour de cassation now punishes any shortcut. Second, the change must be filed on the Guichet unique des formalités des entreprises and published, because until the Trade and Companies Register shows the new name, the old director can still bind your company vis-à-vis third parties. This guide explains both stages step by step for a foreign shareholder living abroad: what your articles must say before anyone votes, how the vote or the resignation takes effect at a distance, how to file the new director without travelling to France, and what happens while the register still shows the old name.

I. How do you remove and replace the president of a French SAS while you live abroad?

The société par actions simplifiée, universally known as the SAS and best described in English as a simplified joint-stock company, is the vehicle most foreign founders choose for France. Its defining feature is contractual freedom: the shareholders write their own governance rules in the articles of association, called the statuts. That freedom is also a trap for shareholders living abroad. When the president must go, you cannot simply send an email announcing the dismissal and appoint a successor. Everything depends on what your statuts say, and the French courts enforce that principle with remarkable severity.

A. What your articles of association must say before anyone votes on removing the president

The starting point is a single sentence of the Commercial Code: Article L. 227-5 of the Code de commerce provides that “Les statuts fixent les conditions dans lesquelles la société est dirigée.” In plain English, your articles of association determine how the company is managed, and that includes how its directors are appointed and removed. In a SAS, unlike in the more rigid société à responsabilité limitée (SARL, the French limited liability company), there is no default statutory procedure for dismissing the president. If your articles say nothing, you still have to organise a collective decision of the shareholders, but the majority, the notice period and the form of the vote are all questions your articles should have answered in advance.

Most well-drafted SAS articles provide that the president is removable ad nutum, meaning at any time, without prior notice and without compensation. That clause is valid and routinely applied. The Montpellier Court of Appeal confirmed the mechanism on 11 February 2025 (RG No. 23/05247) in a dispute between former partners of a SAS: where the articles state that the president is removable at any time without notice or indemnity by collective decision of the shareholders, the dismissal can proceed without showing any misconduct or business reason. But the court added two conditions that foreign shareholders often overlook. First, the adversarial principle must be respected: the president must be convened to the meeting that will vote on their removal and given the opportunity to be heard. In that case the court noted that the president had been duly convened to the general meeting of 7 September 2022 and chose not to attend, so the adversarial requirement was satisfied. Second, the removal must not take place in insulting or humiliating circumstances that damage the director’s honour. The court’s holding was that removal under such a clause requires no serious reason, no notice and no compensation, provided the adversarial principle is respected and the removal is not carried out in insulting or humiliating circumstances affecting the director’s honour (CA Montpellier, 11 February 2025, RG No. 23/05247). A dismissal decided from abroad by a shareholder who cuts off email access, changes the locks and empties the office before the vote may be valid as a decision, yet still cost the company damages for brutal and humiliating conditions. Keep the procedure clean: convene properly, document the notice, hold the vote, and only then change the codes and the keys.

The second lesson comes from the very top of the French court system. On 9 July 2025 the Commercial Chamber of the Cour de cassation (Appeal No. 24-10.428, decision No. 389 FS-B, published in the Bulletin) settled a question that had divided practitioners for years: can the shareholders fix the removal conditions outside the articles, for example in the minutes appointing the director or in a side agreement? The facts were typical. The articles of a SAS allowed the president to dismiss the general manager at any time without any serious reason. But the shareholders’ meeting that appointed the general manager added an appendix limiting dismissal to three precisely defined situations. When the president dismissed him anyway, the dismissed manager claimed compensation. The Cour de cassation quashed the appeal judgment, holding that under Articles L. 227-1 and L. 227-5 of the Code de commerce the articles of a SAS govern how the company is managed, including the conditions for removing its directors; a shareholders’ decision may supplement silent articles on this point but can never contradict them, even when adopted unanimously (Cass. com., 9 July 2025, Appeal No. 24-10.428, decision No. 389 FS-B, published in the Bulletin). In other words, a shareholders’ decision may supplement silent articles, but it can never contradict them, even when adopted unanimously. For a foreign owner, the practical message is blunt: before removing anyone, re-read the articles as filed with the register. If the articles allow removal at any time, a side letter promising the director a fixed term or a golden parachute will not survive a court challenge. If the articles require a serious reason or a supermajority, you must meet that threshold, however inconvenient it feels from five thousand miles away.

Two further provisions complete the picture. If your French company is a SARL rather than a SAS, the rule is statutory, not contractual: Article L. 223-25 of the Code de commerce states that the manager may be removed by shareholder decision, and adds that “Si la révocation est décidée sans juste motif, elle peut donner lieu à des dommages et intérêts.” A SARL manager dismissed without a legitimate reason can therefore claim damages, a risk the SAS ad nutum clause is designed to avoid. And if the president of your SAS is itself a company, for example your foreign holding, Article L. 227-7 of the Code de commerce warns that the individuals who manage that legal entity face the same civil and criminal liability as if they were president in their own name, on top of the joint liability of the company they manage. Appointing your foreign holding as president does not shield the human beings behind it.

Finally, remember what the president’s signature is worth while they remain in office. Article L. 227-6 of the Code de commerce provides that “La société est représentée à l’égard des tiers par un président désigné dans les conditions prévues par les statuts. Le président est investi des pouvoirs les plus étendus pour agir en toute circonstance au nom de la société dans la limite de l’objet social.” Any internal limit you agreed with the president is unenforceable against third parties. Until the replacement is effective and published, the outgoing president can still sign contracts, borrow and hire in your company’s name. Speed matters, but only within the procedure your articles impose.

B. How the shareholders’ vote, or the resignation, actually takes effect when you live abroad

Once the articles have been checked, the removal itself is a collective decision of the shareholders, taken in the forms the articles provide. Article L. 227-9 of the Code de commerce leaves SAS shareholders free to define which decisions must be taken collectively and in what form, while reserving certain fundamental matters to collective decision in all cases. The appointment and removal of the president are normally among the collective decisions listed in the articles. Read that list carefully: it tells you who convenes the meeting, how many days’ notice each shareholder must receive, whether a written consultation or a videoconference is allowed, and what majority applies. A sole shareholder decides alone and records the decision in the statutory register; several shareholders must follow the convening and voting rules to the letter, because an irregular convocation is the easiest ground on which a dismissed president challenges the removal before the commercial court.

Distance is not an obstacle if the articles were drafted with it in mind. Written consultation, electronic vote and videoconference deliberation are all valid when the articles permit them, and most SAS articles created for foreign owners expressly allow decisions to be taken in writing without any physical meeting in France. The minutes must then record the exact wording of each resolution, the number of votes cast, and the identity of the newly appointed president with all details the register will require: full name, date and place of birth, nationality, home address and, for a French resident, the information needed for the criminal-record check. Have the minutes signed, keep proof of dispatch of every convocation, and store a complete PDF set: these documents are the exhibits the greffe, the registry office of the commercial court that keeps the Trade and Companies Register for its district, will ask for at the filing stage.

The mirror situation is resignation. A company director in France may resign at any time, without giving reasons, and the resignation does not need to be accepted by the shareholders to be effective. The Versailles Court of Appeal illustrated the mechanics on 25 November 2025 (RG No. 24/06720): a president who had sold all his shares sent a registered letter resigning with effect from the day the company received the letter, and the court treated the resignation as effective from receipt. Two warnings follow for foreign owners. First, a resignation that takes effect immediately can leave the company without any legal representative overnight, which freezes the bank account and paralyses every filing until a successor is appointed; consider asking the departing president, while relations are still workable, to accept a short notice period in writing. Second, resignation ends the mandate for the future but does not erase the past, a point developed in the second part of this guide. If your president resigns by email from Paris while you sleep in another time zone, the resignation is effective, and your priority shifts instantly to appointing and registering the successor.

One practical scenario deserves special attention: the president who neither resigns nor attends, the “ghost director”. French law does not let you declare the office vacant by default. You must still go through the removal vote under the articles, convening the absent president to their last known address and documenting each attempt. If the articles require the president to convene the meeting and the president refuses, the shareholders can usually convene it themselves under the fallback provisions most articles contain, or ask the president of the commercial court to appoint a convenor in summary proceedings. Do not skip this step: a removal voted at a meeting the president was never convened to is voidable, and the ghost returns through the courtroom door.

II. How do you register the new director so banks, clients and courts accept them?

Winning the shareholder vote is only half the job. In France, a change of director exists against third parties only once it has been declared, verified and published. Your bank in Paris, your clients, the tax office and any court will keep dealing with the old president until the extrait Kbis, the official identity card of your company issued by the greffe, shows the new name. The Kbis is the single document every French counterparty asks for, and reissuing it with the new director’s name is the concrete goal of this second stage. The good news is that the entire filing is done online, from anywhere in the world, through one portal.

A. How to file the new director on the Guichet unique without travelling to France

Since 1 January 2023, every creation, modification or closure formality for French companies must be filed electronically on the Guichet unique des formalités des entreprises, operated at formalites.entreprises.gouv.fr. The legal basis is Article L. 123-33 of the Code de commerce, which requires every business to declare the modification of its situation by filing a single electronic file with one designated body, a filing that counts as a declaration to each recipient once the file is complete and regular. The official Service Public Entreprendre portal confirms that all modification formalities, including changes of directors and of articles, must go through the Guichet des formalités des entreprises (see Création, modification ou cessation d’activité : à qui faut-il s’adresser ?), and the INPI’s guidance on modifying a company walks declarants through the same single portal. There is no longer any paper form sent to the local greffe: the Guichet forwards your file to the competent registry, tax and social bodies automatically.

Concretely, the declarant, yourself, your French lawyer or your accountant acting under a signed power of attorney, creates a personal account on the portal, selects the modification procedure for a company, and uploads dematerialised copies of each supporting document. For a change of president, expect the greffe to require the minutes of the shareholders’ decision removing the former president and appointing the new one, proof of identity of the incoming director, a signed declaration of non-conviction and of absence of any ban on managing a company, and, where the articles themselves were amended, one copy of the updated articles. Foreign documents need a certified French translation, and identity documents of non-European directors sometimes trigger additional verification. The portal allows you to save a draft and complete it later, and its dashboard shows the progress of the file at every stage. Use of the site is free, but registry fees apply, payable online. If the file is incomplete, the greffe suspends it and requests corrections through the portal; answer quickly, because an unanswered request can lead to rejection and a fresh filing.

Behind the portal stands a real legality check. Article L. 210-7 of the Code de commerce tasks the registrar with verifying the regularity of the company’s constitution and, by extension, of amendments to its articles, and allows any interested party, including the public prosecutor, to seek a court order compelling regularisation if a required formality was omitted or irregularly completed. A removal voted in breach of the articles can therefore be caught twice: first by the dismissed president before the commercial court, then by the registrar examining the minutes. File minutes that mirror the articles word for word, and the verification passes quietly.

Once validated, the change is published. Article R. 210-8 of the Code de commerce sends every registration to the Bulletin officiel des annonces civiles et commerciales, universally abbreviated as BODACC, the official gazette of company notices, in accordance with Article R. 123-155 of the Code de commerce, which states that “Toute immatriculation donne lieu à l’insertion d’un avis au Bulletin officiel des annonces civiles et commerciales.” Amendment notices follow the same publicity circuit. Only then can you download a fresh Kbis showing the new president’s name, and only then will a Paris bank update its authorised signatories. Foreign founders setting up their first French company meet this same chain of Guichet, greffe, BODACC and Kbis at incorporation, as described in our guide to setting up a company in France as a foreign founder; changing the director replays the same machinery on a narrower file. If your registered office is in Paris or the inner suburbs, the competent registry is the greffe of the Paris commercial court, historically one of the fastest for electronic amendments, but allow two to four weeks in practice and never promise a client a same-day update.

B. What happens while the Trade and Companies Register still shows the old name

The weeks between the shareholder vote and the issuance of the new Kbis are the danger zone, and French law allocates the risk with a rule every foreign owner must memorise. Article L. 123-9 of the Code de commerce provides that a person subject to registration “ne peut, dans l’exercice de son activité, opposer ni aux tiers ni aux administrations publiques, qui peuvent toutefois s’en prévaloir, les faits et actes sujets à mention que si ces derniers ont été publiés au registre.” In plain terms, as long as the change of director has not been published in the Trade and Companies Register, the company cannot invoke it against third parties or public authorities, while those third parties may rely on the published situation as they choose. Combined with the rule that internal limits on the president’s powers are unenforceable against third parties, the result is stark: contracts signed by the former president after their removal but before publication still bind the company vis-à-vis a good-faith counterparty, while the company cannot force a counterparty to deal with the new president by waving unpublished minutes.

The Versailles decision of 25 November 2025 (RG No. 24/06720) shows how courts handle the gap between reality and the register. The court recalled that a withdrawn director may still face management bans or personal bankruptcy sanctions where the misconduct predates the withdrawal: the court recalled that a withdrawn director may still face management bans or personal bankruptcy where the alleged failings predate the departure, and that the departure is in any event ineffective if the person continued to act as a de facto director afterwards (CA Versailles, 25 November 2025, RG No. 24/06720). Resigning or being removed therefore offers no amnesty for earlier management faults, and anyone who keeps pulling the strings after departure is treated as a de facto director with full exposure. Symmetrically, the court added that the absence of registration publicity matters little where the resignation itself is beyond dispute, meaning that between the parties and the insolvency bodies informed of it, an undoubted resignation produces effects even before the register catches up. The lesson cuts both ways: publish immediately to protect the company against third parties, but do not imagine that a missing publication lets anyone disown what they did while in office.

In practice, manage the transition as a checklist. First, the day the vote is held, notify the bank in writing, attach the minutes, and request in the same letter the withdrawal of the former president’s signing powers and the provisional registration of the new signatory pending the new Kbis; most French banks accept a provisional update on sight of certified minutes but will only fully regularise the account on receipt of the new Kbis. Second, inform every counterparty with a recurring mandate, landlord, payroll provider, tax office and the company’s accountant, sending the minutes and announcing the forthcoming Kbis. Third, file on the Guichet unique within days, not weeks, because each day of delay extends the period in which the former president’s signature still binds the company. Fourth, collect from the departing director a written handover: bank tokens, passwords held in a personal capacity, keys, company devices, and a list of pending commitments. The Montpellier case shows why this matters: disputes over returned telephones and computers outlive the directorship itself and end up before the court of appeal. Fifth, if the former president refuses to cooperate or contests the removal, have your lawyer serve the minutes formally and consider summary proceedings before the commercial court to secure the handover and confirm the new representation.

One final trap awaits the foreign shareholder who appoints themselves as the new president from abroad. Taking the presidency makes you a French company director with French duties: keeping the registered office effective, filing annual accounts on time, convening the shareholders, paying social charges on any remuneration, and answering to the commercial court if the company later enters insolvency proceedings. The social and tax position of a foreign-resident director raises its own questions of affiliation and treaty coverage, examined in our companion analysis of directors’ status and social charges. Accept the office with open eyes, organise a local correspondent for urgent signatures, and diarise every filing deadline from day one. A correctly appointed but absent president who files nothing is simply the next ghost director in the chain.

Conclusion

Changing the president of your French company from abroad is neither a formality nor an expedition: it is a two-stage legal operation that rewards preparation and punishes improvisation. Read your articles before anything else, because they alone dictate how the president is removed, and the Cour de cassation now holds, in its 9 July 2025 decision, that even a unanimous shareholders’ agreement cannot contradict them. Remove cleanly, respecting the adversarial principle and avoiding humiliating conditions, as the Montpellier Court of Appeal requires. Treat a resignation as effective from receipt and move immediately to the appointment. Then file the change on the Guichet unique without delay, follow the greffe’s verification, and wait for the BODACC notice and the new Kbis, because until publication the company cannot invoke the change against third parties while the former president’s signature can still bind it. Hand over tokens and keys in writing, warn the bank on day one, and remember that neither resignation nor removal erases liability for earlier management. Done in this order, the whole operation can be completed without boarding a plane; done in reverse, it ends before the commercial court.

Source : Cour de cassation – Base Open Data « Judilibre » & « Légifrance ».

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