You run a French company from London, New York, Dubai or Singapore. Your lease is ending, your domiciliation contract is expiring, or you simply want a real Paris address to reassure clients, banks and suppliers. You decide to move the registered office of your French subsidiary or SAS to Paris while you remain abroad. The operation looks like a simple change of address. Under French law it is a statutory amendment with a vote, updated articles, a legal announcement, a filing on the single business formalities portal, a new registration with the commercial court registry, publication in the official bulletin, and updates with the tax office, the social bodies, the bank and every contract. If any step is missed, the old address remains the only address your creditors, the courts and the administration can rely on, bailiffs serve papers at an empty office, deadlines run without you, and fines accumulate. This guide explains, entirely from the standpoint of a foreign founder or foreign parent company living abroad, how to vote the transfer, how to file it when you stay within the same court district or when you cross into Paris from another district, what to update on tax, social, banking and contractual matters, what Paris and the Ile-de-France region add in practice, and which mistakes create the greatest liability.

I. How do you vote and file the transfer of a French company’s registered office from abroad?

A. How do you validly decide to move the registered office of your SAS or SARL when you live abroad?

The registered office, known in French as the siege social, is the legal and administrative address of the company. It determines the place of effective management, the court with jurisdiction over many disputes, and the address shown on the Kbis, which is the official identity certificate of a French company issued by the greffe, the registry office of the commercial court. French company law states that “La forme, la durée qui ne peut excéder quatre-vingt-dix-neuf ans, la dénomination sociale, le siège social, l’objet social et le montant du capital social sont déterminés par les statuts de la société.” This is article L210-2 of the Commercial Code. Moving the registered office therefore means amending the articles of association, and the amendment must be decided by the person or body the articles designate.

In a simplified joint-stock company, called a SAS (société par actions simplifiée), the most common vehicle for foreign investors, the articles have wide latitude. The statute provides that “Les statuts déterminent les décisions qui doivent être prises collectivement par les associés dans les formes et conditions qu’ils prévoient.” This is article L227-9 of the Commercial Code. In practice, many SAS articles require a collective decision of the shareholders to transfer the registered office, sometimes with a reinforced majority, sometimes by a simple majority, sometimes with an option for the president to decide alone when the move stays within the same administrative area and subject to later ratification. When you live abroad, read that clause first. If the articles give the power to the president alone, a written presidential decision, signed electronically or by post, suffices, provided you keep proof of dispatch and receipt. If the articles require a collective decision, organise a written consultation or a video meeting, record the quorum and majority exactly as the articles define them, and draw up minutes. The official business formalities portal guidance confirms this logic: the law imposes no single voting rule for SAS transfers and the quorum, the number of votes required and the competent body are determined by the articles made when the company was created, and if the articles say nothing the decision must be unanimous. That unanimity fall-back is the trap for single-founder companies that later admitted a partner without updating the clause.

In a limited liability company, called a SARL (société à responsabilité limitée), the statute fixes the majority. The Code provides that “le déplacement du siège social est décidé par un ou plusieurs associés représentant plus de la moitié des parts sociales.” This is article L223-30 of the Commercial Code. More than half of the shares, not half of the shareholders, must approve. Other amendments to the articles generally require a heavier majority, but the transfer itself benefits from this lighter threshold. For companies formed after the publication of the law of 2 August 2005, additional quorum rules apply on first and second call, and the articles may impose higher quorums or majorities without ever requiring unanimity. The Commercial Chamber of the Court of Cassation recalled the importance of these thresholds in its published judgment of 5 November 2025, appeal numbers 23-10.763 and 23-12.302, available at decision 690af3fb28bf9d42b6ccce84 of the Court of Cassation, which annulled resolutions adopted in breach of article L223-30 and ordered the articles to be corrected and the required formalities to be completed at the registry. The lesson for a foreign shareholder is direct: count shares, not heads, document the quorum on each call, and never rely on an informal email agreement as a substitute for a signed resolution.

From abroad, three practical points dominate. First, prove your identity and authority. The person who signs the minutes and the updated articles must be the legal representative shown on the current Kbis, or a person holding a written delegation that the portal will ask you to upload. A foreign parent company that is itself a shareholder signs through its own representative, with an English-language power of attorney translated into French. Second, date everything. The one-month periods for publication and filing run from the date of the decision, not from the date you return to France. Third, keep the chain of documents complete: signed minutes of the transfer decision, full updated articles dated and signed, and, where the move crosses court districts, the signed list of successive registered offices since incorporation. Missing one of these documents is the most frequent cause of rejection by the single portal when the founder files from abroad.

A companion overview of the whole life of a foreign-owned French company, from bank account and Kbis to value added tax and first hire, is available in our pillar guide Setting Up a Company in France as a Foreign Founder: Bank Account, Kbis, VAT and Your First Hire, which this transfer guide completes for the specific moment when the company moves.

B. What filing steps apply when you stay in the same court district and when you move to Paris from another district?

French procedure distinguishes two situations: a transfer within the jurisdiction of the same commercial court greffe, and a transfer into the jurisdiction of a different greffe, for example from Lyon, Marseille or Lille to Paris. The official guidance page Changer le siege social d’une societe on the public business portal describes both paths, and the single filing portal run by the National Institute of Industrial Property, the INPI (Institut national de la propriété industrielle), centralises the declaration. The statute governing that portal states that “Ce dossier est déposé par voie électronique auprès d’un organisme unique désigné à cet effet.” This is article L123-33 of the Commercial Code. Since January 2023 there is no longer a parallel paper filing at the counter: every creation, modification or cessation goes through the INPI Guichet unique, the single business formalities portal, which forwards the file to the competent greffe, the tax office and the social bodies.

When the company moves within the same court district, for example from one Paris arrondissement to another, or from Boulogne-Billancourt to Nanterre where both addresses already depend on the same greffe, the steps are threefold. First, amend the articles as described above. Second, publish a transfer notice in a newspaper authorised to receive legal announcements, called a SHAL (support habilité à recevoir les annonces légales), in the district of the registered office, within one month of the decision. The notice must state the old and new addresses, the company name, its legal form, the amount of share capital, the registration number and the mention RCS (Registre du commerce et des sociétés, the trade and companies register) followed by the city of the greffe where the company is registered. Third, declare the transfer on the INPI portal within one month, uploading the signed decision, the dated updated articles, and the proof of publication. A new declaration of beneficial owners, called DBE (déclaration des bénéficiaires effectifs) and recorded in the RBE (registre des bénéficiaires effectifs, the beneficial ownership register), is only required if the move also changes information about identity, personal address, capital distribution or control, which happens often when the registered office was fixed at the personal home of a director who is also moving.

When the company moves from another district to Paris, the formalities are heavier. The decision and the articles are amended in the same way, but two legal announcements are required: one in a SHAL of the former registered office district and one in a SHAL of the new Paris district, each within one month. The notices must mention both the former and the new greffe cities. The INPI filing must then include, in addition to the decision and updated articles, the signed list of successive registered offices since incorporation. The former Paris business guidance also requires a fresh beneficial ownership declaration in every cross-district move, filed on the same portal. Behind the scenes, the former greffe removes the company from its register and the new greffe, in Paris the greffe of the Paris Commercial Court, registers it afresh and issues a new Kbis showing the Paris address. The company keeps the same legal personality and the same RCS number only if the move stays within France; the number itself changes its territorial prefix because the registration is now held in Paris. The publicity rule for these announcements is set by “La publicité au moyen d’avis ou annonces est faite, selon le cas, par insertions au Bulletin officiel des annonces civiles et commerciales ou dans un support habilité à recevoir les annonces légales dans le département du siège social ou au Bulletin des annonces légales obligatoires.” This is article R210-16 of the Commercial Code. The BODACC (Bulletin officiel des annonces civiles et commerciales, the official bulletin of civil and commercial announcements) then publishes the registration notice, which is the public proof third parties will check.

Two consequences matter especially for founders living abroad. First, the transfer is only enforceable against third parties and public authorities once published and registered. The Code states that “La personne assujettie à immatriculation 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.” This is article L123-9 of the Commercial Code. Until the new Kbis is issued, you cannot rely on the Paris address against a creditor, a supplier or the tax office, while they can rely on the old filing against you. Second, service of court papers follows the registered address on file. The Second Civil Chamber of the Court of Cassation held on 12 June 2025, appeal number 22-24.111, published at decision 684a6c233ec57bb95fcfd595 of the Court of Cassation, that “une société, tant qu’elle n’a pas fait choix d’un nouveau siège social, est réputée conserver son siège social au lieu fixé par les statuts et publié au registre du commerce, sous réserve de la preuve de son caractère fictif ou frauduleux.” In that case a company that had indicated on its court filing the address shown on its Kbis was presumed domiciled there, and the court of appeal was overturned for treating the address as wrong merely because a bailiff had not found the company on the premises, without proof that the registered seat was fictitious or fraudulent. For a foreign founder this cuts both ways: as long as you have not completed the Paris registration, every summons served at the old address is valid against you, and once you have completed it, an opponent cannot claim you are still at the old address without proving fraud.

II. What must you update after the move and what does Paris add in practice?

A. How do you update tax, social bodies, bank, contracts and beneficial owners when you direct the company from abroad?

The INPI portal forwards the transfer to the tax office and to the social bodies, but forwarding is not a substitute for checking. The Service des impôts des entreprises, the SIE, which is the local corporate tax office, changes when the company crosses districts: a company arriving in Paris will depend on a Paris SIE for corporate income tax, value added tax and the annual business premises tax called CFE (cotisation foncière des entreprises). Value added tax, known as TVA (taxe sur la valeur ajoutée), registration itself does not change, because the intra-Community VAT number stays attached to the legal person, but the competent office and the correspondence address must be current or reminders and audit notices go to the former office. The portal guidance reminds filers that the declaration must be made within one month; in practice the SIE update follows the greffe registration within a few weeks, and you should verify the new SIE assignment on the professional tax account and correct the business address on every pending return. Companies that move late in the year should also check where the CFE for the following year will be assessed, because that tax is linked to the premises occupied on 1 January, and a Paris address can change its amount significantly.

On the social side, the URSSAF (Union de recouvrement des cotisations de sécurité sociale et d’allocations familiales), the body that collects social security contributions, and the pension and insurance institutions receive the new address through the portal, but payroll and prior filings must be aligned. If the company employs staff in France while you live abroad, confirm with the payroll provider that the establishment code, the collective agreement reference and the workplace address on pay slips now show Paris, and that the occupational health service and the professional insurance have been notified. A mismatch between the Kbis address and the address on the mandatory single hiring declaration, called DPAE (déclaration préalable à l’embauche), or on workplace accident reports, creates avoidable disputes with the funds.

The bank is the next priority, and foreign directors underestimate the delay. French banks run anti-money-laundering and know-your-customer checks on every change of registered office, especially when the director resides abroad. Send the bank the new Kbis, the updated articles, the minutes of the transfer, the new proof of premises, and a fresh proof of identity and residence of the legal representative, with a certified translation if the documents are in English. Until the bank updates its records, transfers may be held for review, direct debits for tax and social charges may fail, and the bank may keep sending codes and cards to the old address. Plan for two to four weeks of reduced flexibility and keep a reserve on the account. The same package goes to the accountant, the statutory auditor if the company has one, the insurance broker, and the providers that bill on the basis of the registered office, including the domiciliation company whose contract you are terminating, to stop double billing.

Contracts deserve a separate review. Leases, loans, insurance policies, distribution agreements, general terms and software licences often contain a notification clause requiring the counterparty to be informed of any change of registered office within a fixed period, sometimes with a specific form. A commercial lease for the former premises must be terminated or assigned according to its own terms; the Paris move does not automatically end it. Conversely, the new Paris premises must have a valid title: a commercial lease, a sublease with the landlord’s written consent, or a domiciliation contract with a company holding an official approval, called an agrément préfectoral. Without a valid occupancy title the greffe can reject the filing, and the INPI portal will ask for the premises document. For regulated activities, check whether the Paris prefecture or the professional order requires a fresh declaration at the new address before trading resumes.

The beneficial ownership file must not be forgotten. As noted above, a cross-district transfer always requires a new DBE on the portal, and even a same-district transfer requires one whenever the identity, personal address, capital split or control of a beneficial owner changes. Foreign founders who used their personal foreign address as the owner address and now take a Paris business address, or who moved house at the same time as the company, fall squarely in this case. The fine for missing or incorrect beneficial ownership information is criminal in nature, and banks now systematically check the RBE extract before updating account files, so file the DBE at the same time as the transfer rather than weeks later.

Finally, remember the civil foundation of the whole operation. The Civil Code provides that “Toute société dont le siège est situé sur le territoire français est soumise aux dispositions de la loi française.” and that “Les tiers peuvent se prévaloir du siège statutaire, mais celui-ci ne leur est pas opposable par la société si le siège réel est situé en un autre lieu.” This is article 1837 of the Civil Code. A brass-plate Paris address with all directors, employees and decisions permanently abroad, and no substance in Paris, exposes the company to challenges on its real seat, on the jurisdiction of the Paris courts, and on the applicable law. Keep real management substance where the statutes say the company sits: board papers, signed minutes, accounting records and effective decision-making that can be shown in Paris if a court or the administration asks.

B. What is specific about moving your French company to Paris and the Ile-de-France region while you live abroad?

Paris concentrates filings, controls and costs, and a foreign founder should budget for all three. The competent registry is the greffe of the Paris Commercial Court, which handles the largest volume in France. Filing fees for a cross-district transfer are higher than for a same-district move because two registrations are involved, and the two SHAL announcements, one in the former district and one in Paris, roughly double the publication cost compared with a local move. Processing times lengthen in September, January and June when the Paris greffe absorbs the peak of creations and modifications. File early in the month, upload clean signed PDFs, and name each attachment exactly as the portal expects, because a rejection in Paris typically costs ten to fifteen days while the file returns through the INPI circuit.

The Paris address itself must be chosen with care. Three options dominate: a commercial lease in your own name, a domiciliation contract with an approved domiciliation company, or premises made available by a shareholder or director. A domiciliation contract is valid only if the provider holds a prefectural approval and the contract has a minimum duration; the greffe checks the approval number. A lease in a coworking space is accepted only if the operator offers a genuine right to occupy fixed premises and issues the required certificate, not a mere hot-desk subscription without an address allocation. Serviced offices in the central districts of Paris often refuse to issue the certificate unless the company takes a minimum package, so ask for the occupancy certificate before signing and before voting the transfer. If the company carries on a regulated activity, for example finance, health, education or security, the Paris prefecture or the competent authority may require prior notification of the new premises, and trading from the Paris address before that clearance can lead to an administrative closure order.

Jurisdiction and procedure shift to Paris in ways that help and constrain. Once the new Kbis is issued, the Paris Commercial Court becomes the court of the registered office for future company disputes, for insolvency prevention and for many enforcement measures. Service of process, called signification when done by a bailiff, now occurs in Paris, which shortens reaction times if you have a local counsel but lengthens them if you assumed everything would still come to the former city. Labour disputes follow the workplace, not the registered office, so Paris registration does not move an existing employment case pending before another labour court, called conseil de prud’hommes. Tax audits already opened remain with the office that opened them until formally transferred. Inform existing opponents, courts and arbitral tribunals of the new address by formal letter as soon as the Kbis arrives, because a judgment served in good faith at the last known registered address before publication of the transfer remains valid.

Paris also changes the economic parameters. Office rents, salary expectations and the CFE base are higher than in most other districts, and the Paris SIE and URSSAF offices apply particularly strict document checks to newly arrived companies directed from abroad, with frequent requests for translated passports, foreign tax residence certificates and proof of the origin of funds. Prepare a single PDF pack in French: new Kbis, updated articles, transfer minutes, occupancy title, beneficial ownership receipt, identity and address proofs, and the foreign parent’s company extract with translation. That pack answers eighty percent of follow-up questions from the bank, the accountant and the administration in the first month after arrival.

The most common Paris-specific failure is the gap between the voted date and the registered date. Founders announce the Paris address on the website and on invoices the day the shareholders vote, weeks before the Paris Kbis is issued. During that gap, article L123-9 cited above means the company cannot rely on the Paris address against third parties, while article 1837 means third parties can rely on whichever seat, statutory or real, favours them. Invoices issued with an unregistered Paris address can be rejected by clients’ accounting departments, VAT deduction can be questioned, and a bailiff who serves at the old address serves validly. The safe sequence is strict: vote, publish, file on the INPI portal, wait for the Paris Kbis and the BODACC notice, then switch letterheads, invoices, the website legal notice and the bank file on the same day. Keep the former premises reachable for forwarding for at least three months, and keep proof that every known creditor, court and administration received the new Kbis by tracked letter or email with acknowledgment.

Conclusion

Moving the registered office of a French company to Paris while living abroad is a statutory amendment, not a change of letterhead. Vote the transfer under the correct majority, more than half of the shares in a SARL under article L223-30 of the Commercial Code and the collective procedure fixed by the articles in a SAS under article L227-9 of the Commercial Code, publish within one month in one SHAL for a Paris-to-Paris move and in two SHAL for a move into Paris, file within one month on the INPI single portal under article L123-33 of the Commercial Code, obtain the Paris Kbis, and only then present the Paris address to the world. Update the SIE corporate tax office, the URSSAF contribution body, the beneficial ownership register, the bank, the insurers and every contract with a notification clause, and keep real management substance at the declared seat as article 1837 of the Civil Code requires. Until registration, the old seat governs service and enforceability under article L123-9 of the Commercial Code, and the courts presume the company sits where the trade register says it sits unless fraud is proved, as the Court of Cassation confirmed on 12 June 2025 at decision 684a6c233ec57bb95fcfd595 of the Court of Cassation. Handled in that order, the Paris move strengthens credibility with clients, banks and administrations; handled backwards, it creates months of undelivered mail, unenforceable invoices and missed deadlines that a founder living abroad discovers too late.