{"id":2161223,"date":"2026-11-01T23:11:41","date_gmt":"2026-11-01T22:11:41","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161223"},"modified":"2026-11-04T19:48:49","modified_gmt":"2026-11-04T18:48:49","slug":"corporate-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/corporate-lawyer-paris\/","title":{"rendered":"Corporate lawyer in Paris: keeping company records up to date"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161223\" class=\"elementor elementor-2161223 elementor-2160659\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-corporate-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">SARL, SAS and single-shareholder companies: accounts, meetings, registers and officers<\/p>\n      <h1 id=\"kch-h1\"><em>Corporate lawyer<\/em> in Paris:<span class=\"kcv-tail\"> keeping company records up to date, from annual accounts to registers.<\/span><\/h1>\n      <p class=\"kcv-sub\">Annual approval of the accounts, notice to shareholders, minutes, agreements with the company officer, the manager&#8217;s remuneration, filing with the court registry and shareholders&#8217; equity falling below half of the share capital: for a corporate lawyer in Paris, each annual decision leaves a trace that will be reread in the event of a dispute, a sale or an inspection.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">A financial year closed without a meeting, remuneration voted without signed minutes or a shareholder who was not properly convened cannot always be put right after the event. Have the register checked before the next decision.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Company administration \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the current articles of association, the decisions register, the latest minutes, the accounts for the last financial year and the notices sent to shareholders: the firm will examine what is missing and what can be regularised.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. 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Payment is made online after this form is sent.<\/p>\n      <ul class=\"kcf-price-meta\">\n        <li>Up to 1 GB of documents, folders and subfolders accepted<\/li>\n        <li>Secure payment, no banking data stored<\/li>\n        <li><a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms and fee agreement<\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-row\">\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2name\">Full name<\/label>\n      <input class=\"kcf-input\" type=\"text\" id=\"kcf-2name\" name=\"name\" placeholder=\"Your name\" required autocomplete=\"name\" aria-describedby=\"kcf-2name-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2name-err\" role=\"alert\"><\/p>\n    <\/div>\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2phone\">Telephone <span class=\"kcf-optional\">(optional)<\/span><\/label>\n      <input class=\"kcf-input\" type=\"tel\" inputmode=\"tel\" id=\"kcf-2phone\" name=\"phone\" placeholder=\"06 00 00 00 00\" autocomplete=\"tel\" aria-describedby=\"kcf-2phone-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2phone-err\" role=\"alert\"><\/p>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2email\">Email address<\/label>\n    <input class=\"kcf-input\" type=\"email\" id=\"kcf-2email\" name=\"email\" placeholder=\"your@email.com\" required autocomplete=\"email\" spellcheck=\"false\" autocapitalize=\"off\" aria-describedby=\"kcf-2email-err\">\n    <p class=\"kcf-field-error\" id=\"kcf-2email-err\" role=\"alert\"><\/p>\n  <\/div>\n  \n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2message\">Message<\/label>\n    <textarea class=\"kcf-textarea\" id=\"kcf-2message\" name=\"message\" placeholder=\"Briefly describe your situation...\" required aria-describedby=\"kcf-2message-err\"><\/textarea>\n    <p class=\"kcf-field-error\" id=\"kcf-2message-err\" role=\"alert\"><\/p>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\">Attachments <span class=\"kcf-optional\">(optional, 500 files max, 1 GB)<\/span><\/label>\n    <div class=\"kcf-dropzone\" id=\"kcf-2dropzone\">\n      <svg class=\"kcf-dropzone-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"17 8 12 3 7 8\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"15\"\/><\/svg>\n      <p class=\"kcf-dropzone-text\"><strong>Click<\/strong> or drag your files here<br>All formats accepted (PDF, Word, images, etc.)<\/p>\n      <input type=\"file\" name=\"attachments\" id=\"kcf-2files\" multiple>\n    <\/div>\n    <div class=\"kcf-file-list\" id=\"kcf-2filelist\"><\/div>\n    <div class=\"kcf-progress\" id=\"kcf-2progress\">\n      <div class=\"kcf-progress-bar\"><div class=\"kcf-progress-fill\" id=\"kcf-2progressfill\"><\/div><\/div>\n      <p class=\"kcf-progress-text\" id=\"kcf-2progresstext\">Sending...<\/p>\n    <\/div>\n  <\/div>\n  <button type=\"submit\" class=\"kcf-btn\">\n    <span class=\"kcf-spinner\"><\/span>\n    <span class=\"kcf-btn-text\">Pay \u20ac80 and send my case<\/span>\n  <\/button>\n  <div class=\"kcf-msg\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" tabindex=\"-1\"><\/div>\n  <p class=\"kcf-note\">Payment constitutes a request for immediate performance of your analysis. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s 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l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse 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La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. 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if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Corporate lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>Corporate matters and company records: <em>what the register must prove<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Company law \u00b7 Paris 17th arrondissement<\/p>\n    <h2>What a <em>corporate lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Company law<\/li><li>Company administration for SMEs<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, lawyer (avocat) at the Paris Bar, advises on company law for limited liability companies (SARL), simplified joint-stock companies (SAS) and single-shareholder companies.<\/p>\n    <p class=\"kcv-p\">In an SME, company law is less about major transactions than about the repetition of annual decisions. Approving the accounts, setting the manager&#8217;s remuneration, ruling on an agreement or amending the articles of association requires a notice, a vote and minutes that comply with the legislation.<\/p>\n    <p class=\"kcv-p\">The firm can help keep to this calendar, draft the corporate documents and check, before a shareholder, a buyer or a judge does so, that each decision rests on a regular basis that can be proved.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>The annual calendar<\/h3><p>Year-end closing, drawing up the accounts, sending them to the shareholders, approval within six months in an SARL and in an SAS with a sole shareholder, then filing with the court registry: a delay at one stage pushes back all the following ones.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Written proof of decisions<\/h3><p>For the remuneration of the manager of an SARL, the Court of Cassation accepts proof of the shareholders&#8217; authorisation only by minutes complying with the French Commercial Code (Code de commerce) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6acf41797a1020213740e9a9\" target=\"_blank\" rel=\"noopener\">Cass. com., 14 October 2026, No. 25-12.466<\/a>); for other decisions, the absence of a written record makes proof difficult.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Shareholders&#8217; rights<\/h3><p>Notice, communication of documents, voting rights and majority rules protect every shareholder, including a minority shareholder, and determine whether the decision is valid.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Accounts, meetings, articles of association: <em>the rules that apply<\/em><\/h2>\n<p class=\"kcv-lead\">Five rules govern the day-to-day corporate life of an SARL or an SAS.<\/p>\n<ol class=\"kcv-conds\">\n  <li>In the SARL, the management report, the inventory and the annual accounts are submitted to the shareholders within six months of the year-end, unless extended by court decision (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26 of the Commercial Code<\/a>). In the SAS with a sole shareholder, that shareholder approves the accounts within the same period and that shareholder&#8217;s decisions are recorded in a register (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9 of the Commercial Code<\/a>); in an SAS with several shareholders, the same article leaves the form and conditions of collective decisions, including approval of the accounts, to the articles of association.<\/li>\n  <li>SARL shareholders are given at least fifteen days&#8217; notice of the meeting by registered letter stating the agenda, or by electronic means for a shareholder who has accepted this in writing (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036665390\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036665390\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 223-20 of the Commercial Code<\/a>). An irregular notice does not always lead to nullity: before the 2025 reform, the Court of Cassation required that the irregularity had deprived the shareholder of the right to take part in the meeting and could have affected the outcome (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6656c53467f9f200081224a6\" target=\"_blank\" rel=\"noopener\">Cass. com., 29 May 2024, No. 21-21.559<\/a>).<\/li>\n  <li>In the SAS, the articles of association set the collective decisions and their forms, but a decision cannot be treated as adopted without a majority: the full Court of Cassation (assembl\u00e9e pl\u00e9ni\u00e8re) held that &#8220;the collective decision of the shareholders of a simplified joint-stock company, whether provided for by the articles of association or required by law, can be validly adopted only if it obtains at least a majority of the votes cast, any contrary provision of the articles being deemed unwritten&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6736f1ccf32a58442a838ba6\" target=\"_blank\" rel=\"noopener\">Cass. ass. pl\u00e9n., 15 November 2024, No. 23-16.670<\/a>).<\/li>\n  <li>Since 1 October 2025, the nullity of a corporate decision can result only from breach of a mandatory provision of company law or from a ground of nullity of contracts, and breach of the articles of association is no longer one, unless the law provides otherwise (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-10 of the French Civil Code<\/a>); the articles of association of an SAS may thus provide for the nullity of decisions taken in breach of their rules (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051318161\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051318161\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-20-1 of the Commercial Code<\/a>). The judge orders it only if the claimant shows prejudice, if the irregularity influenced the outcome of the decision and if its consequences for the corporate interest are not excessive (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-12-1 of the Civil Code<\/a>). The action is subject to a two-year limitation period from the day the nullity is incurred, subject to the specific rules on mergers, demergers and changes in share capital (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322348\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322348\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-14 of the Civil Code<\/a>).<\/li>\n  <li>The remuneration of the manager of an SARL is set by the articles of association or by a decision of the shareholders, which must be proved by minutes complying with <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020316738\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020316738\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 223-24 of the Commercial Code<\/a> (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6acf41797a1020213740e9a9\" target=\"_blank\" rel=\"noopener\">Cass. com., 14 October 2026, No. 25-12.466<\/a>). Agreements between the company and its manager or a shareholder are the subject of a report on which the meeting rules (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223120\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223120\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-19 of the Commercial Code<\/a>), except for ordinary transactions concluded on normal terms (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223121\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223121\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-20<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A decision that is sound in substance can be weakened by a formal defect, and a decision that is irregular in form is not always annulled. The review therefore covers both.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to send, depending on <em>your position<\/em><\/h2>\n<p class=\"kcv-lead\">The register and the minutes make it possible to reconstruct each decision and to assess what can still be regularised.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Position A<\/p><p class=\"kcv-opt-t\">You run the company<\/p><ul><li>Current articles of association, recent Kbis extract and any internal rules or shareholders&#8217; agreement<\/li><li>Decisions register, minutes for the last three financial years and attendance sheets<\/li><li>Annual accounts, management report, special report on agreements and proof of filing with the court registry<\/li><li>Notices sent, proof of receipt and documents provided to the shareholders<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Position B<\/p><p class=\"kcv-opt-t\">You are a shareholder and you challenge a decision<\/p><ul><li>Notice received, or proof that none was received, with the agenda and the documents attached<\/li><li>Minutes under challenge, letters exchanged with the company officer and requests for documents left unanswered<\/li><li>Articles of association applicable on the date of the decision and the distribution of the share capital on that date<\/li><li>Information on the officer&#8217;s remuneration, dividends and agreements entered into with the company<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Do not sign minutes drawn up after the event to cover a decision that was never taken. Regularisation requires a new decision taken in the proper form, not a backdated document.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>General meetings<\/li><li>Related-party agreements<\/li><li>Officers&#8217; remuneration<\/li><li>Amendment of the articles of association<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>supports you<\/em><\/h2>\n<p class=\"kcv-lead\">Reconstructing the history of decisions, regularising what can be regularised and keeping to the calendar for the next financial year.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Review of the articles of association and the register<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm compares the articles of association in force at each date, the decisions register and the minutes, to identify financial years that were not approved, votes with no record and missing entries.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Table of discrepancies<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Each anomaly is tied to the provision that governs it: approval deadline, notice, majority, report on agreements, filing of the accounts, decision on shareholders&#8217; equity.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Regularisation and documents<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm prepares the notices, draft resolutions, reports and minutes and, where necessary, the application to extend the approval deadline.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Calendar for the next financial year<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">A timetable sets the dates for year-end closing, drawing up the accounts, notice, meeting and filing, so that the following decisions are taken on time.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Where a dispute between shareholders has already begun, the same review is used to assess the risk of annulment and whether an action is admissible, before any step in litigation.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The corporate year <em>of an SARL or an SAS<\/em><\/h2>\n<p class=\"kcv-lead\">From the closing of the financial year to the filing of the accounts, and then the decisions that follow.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Year-end closing<\/p><p><strong>Day 0.<\/strong> In an SARL and in an SAS with a sole shareholder, the statutory six-month period for approving the accounts runs from the year-end set by the articles of association; in an SAS with several shareholders, the calendar follows the articles of association.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Drawing up the accounts<\/p><p>The manager or the chairman draws up the annual accounts and, unless an exemption applies, the management report; the report on agreements is presented by the statutory auditor if there is one, otherwise by the company officer.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Notice and communication<\/p><p><strong>Fifteen days before the meeting in an SARL.<\/strong> The shareholders receive the notice, the agenda, the accounts, the report and the text of the proposed resolutions.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Approval<\/p><p><strong>Within six months of the year-end in an SARL and in an SAS with a sole shareholder.<\/strong> The meeting or the sole shareholder approves the accounts and decides on the allocation of profit; failing that, an extension is requested from the judge, preferably before the deadline.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Filing with the court registry<\/p><p><strong>One month after approval, two months if filed electronically.<\/strong> The SARL files the annual accounts, the proposed allocation and the resolution on allocation as voted, the required reports where applicable and, if approval is refused, a copy of the deliberation.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Shareholders&#8217; equity<\/p><p><strong>Four months after approval.<\/strong> If losses have reduced shareholders&#8217; equity to below half of the share capital, the shareholders decide whether early dissolution is warranted.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before each decision<\/em><\/h2>\n<p class=\"kcv-lead\">A corporate decision is prepared from documents, not from the habits of previous years.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Articles of association applicable on the date of the decision: competent body, method of consultation, majority and rules specific to the SAS.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Each person&#8217;s status as shareholder and number of shares, including in the event of a transfer, dismemberment of ownership or co-ownership in undivided shares.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Notice: period, form, agenda, documents provided and proof of dispatch to each shareholder.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Minutes or register entry: date, those present, documents submitted, text of the resolutions, result of the votes and signatures.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Mandatory follow-up: filing of the accounts, publication of the decision on shareholders&#8217; equity, formalities with the Trade and Companies Register (RCS).<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">The most frequent difficulties in corporate life each call for a precise first check.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Accounts of a financial year never approved<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Year-end date, accounts drawn up, absence of minutes or of a decision by the sole shareholder.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Six months after the year-end in an SARL and in an SAS with a sole shareholder, unless extended by the judge.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Convene the meeting or apply for an extension; any interested person may ask the judge to order that the meeting be convened.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Shareholder not given notice of a meeting<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Registered letter, acknowledgement of receipt, agenda and attendance sheet.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Two years from the day the nullity is incurred, under Article 1844-14 of the Civil Code.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Assess whether the irregularity deprived the shareholder of participation, caused them prejudice and influenced the outcome of the decision, then regularise or challenge.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Manager&#8217;s remuneration without a decision<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Articles of association, signed minutes, payslips or accounting entries for the sums paid.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> To be checked financial year by financial year, before any new approval of the accounts.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Have the shareholders rule in the proper form or seek repayment of the unauthorised sums.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Agreement between the company and its officer<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Contract, report on agreements, meeting resolution and, in an SARL, a vote from which the interested party is excluded.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> To be put to the meeting that rules on the financial year concerned.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Prepare the report and submit the agreement; assess the manager&#8217;s exposure if it is not approved.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Shareholders&#8217; equity below half of the share capital<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Approved accounts showing the losses, minutes of the decision, proof of publication.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Four months after approval of the accounts, then restoration or reduction of the capital at the latest by the close of the second financial year following the one in which the losses were recorded.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Have the shareholders vote on continuation or dissolution, publish the decision and monitor the restoration or reduction of the capital.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>SAS articles of association clause under challenge<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Articles of association on the date of the vote, minutes, count of the votes cast.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Two years from the day the nullity is incurred.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check the majority rule and compliance with voting rights, then correct the articles of association if necessary.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>corporate matters and company records<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>What does the work of a corporate lawyer cover for an SME?<\/summary><div class=\"a\"><p>For an SME, corporate work means first of all the legal management of the company itself, as distinct from its commercial contracts. It involves keeping the articles of association up to date, preparing the annual approval of the accounts, giving notice to the shareholders, drafting the resolutions and minutes, monitoring agreements entered into with the company officer and making the filings with the court registry. These documents may seem repetitive, but they are the proof of the company&#8217;s decisions. The Commercial Code attaches specific consequences to each of them: a six-month period to submit the accounts in an SARL (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26<\/a>), notice fifteen days before the meeting (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036665390\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036665390\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 223-20<\/a>), mandatory contents of the minutes (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020316738\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020316738\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 223-24<\/a>). When a sale, the arrival of an investor or a dispute between shareholders occurs, these are the documents that are reread first. The firm can help by going back over the history of decisions, identifying financial years that were not approved or votes with no record, and then organising the regularisation decisions and the calendar for the following years. Capital-structure transactions, such as a fundraising or an acquisition, are separate work, which nonetheless relies on a register in good order.<\/p><\/div><\/details><details><summary>What does a manager risk if the accounts are not approved within six months?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26 of the Commercial Code<\/a> requires the management report, the inventory and the annual accounts to be submitted for the shareholders&#8217; approval within six months of the year-end, unless extended by court decision. If the meeting is not held within that period, the public prosecutor or any interested person may ask the president of the court, ruling by urgent application (r\u00e9f\u00e9r\u00e9), to order the manager to convene it, if necessary under a daily penalty, or to appoint an agent. In criminal law, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 241-5 of the Commercial Code<\/a> punishes with a fine of \u20ac9,000 a manager who fails to submit these documents for approval. The criminal chamber has held, however, that &#8220;mere delay in submitting the accounting documents to the meeting of shareholders or to the sole shareholder of a limited liability company does not constitute a criminal offence&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/685e9fd87ad6edfa58ef1823\" target=\"_blank\" rel=\"noopener\">Cass. crim., 25 June 2025, No. 24-81.671<\/a>), and set aside the conviction on that point. The delay may nonetheless render the manager civilly liable for breach of the provisions applicable to SARLs (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223141\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223141\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-22<\/a>), and it delays the filing of the accounts, the distribution of dividends and decisions on shareholders&#8217; equity. The safest course remains to apply for an extension before the deadline when the accounts cannot be drawn up in time.<\/p><\/div><\/details><details><summary>Can an additional period be obtained to approve the accounts?<\/summary><div class=\"a\"><p>Yes. The six-month period can be extended by court decision, as provided by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26 of the Commercial Code<\/a> for the SARL. The application is made to the president of the competent court, setting out the reasons that prevent the meeting from being held in time: accounts not finalised, awaiting the statutory auditor&#8217;s report, a serious accounting difficulty. The Lyon court of appeal granted a further extension to an SAS with a sole shareholder that had already obtained several extensions, noting that &#8220;it shows a disorganisation of its accounting department between November 2023 and October 2024 which necessarily disrupted the preparation of the accounts for the financial year ended 31 December 2023&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/681c3f8dcb2b34d34a8957d8\" target=\"_blank\" rel=\"noopener\">CA Lyon, 3rd ch. A, 7 May 2025, No. 25\/01024<\/a>). The court set aside the order of refusal and extended the period to the date of approval, which had taken place in the meantime. This case-specific decision shows that an extension depends on the supporting evidence produced: mere convenience is not enough. It is better to apply before the period expires: in that case, the first judge had initially dismissed an application that it believed to be late. The firm prepares the application with the documents that establish the impediment and a realistic timetable for convening the meeting, so that the new date is met.<\/p><\/div><\/details><details><summary>Can a shareholder left out of the notice have the meeting annulled?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-27 of the Commercial Code<\/a> provides that any meeting irregularly convened may be annulled, unless all the shareholders were present or represented. Nullity is therefore not automatic. The Court of Cassation holds that &#8220;failure to give proper notice of the general meeting to a shareholder of a limited liability company results in the nullity of the deliberations of that meeting only if that irregularity deprived the shareholder of the right to take part in it and was liable to influence the result of the decision-making process&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6656c53467f9f200081224a6\" target=\"_blank\" rel=\"noopener\">Cass. com., 29 May 2024, No. 21-21.559<\/a>). In that case, the court of appeal had annulled the meeting and ordered the return of dividends, for lack of reliable proof that the notice had been sent to the foreign shareholder; its judgment was set aside on that point, which is unfavourable to the shareholder who sought nullity. Under the law prior to the reform, the shareholder therefore had to establish that they had been deprived of participation in the meeting and that the irregularity could influence the decision. Since 1 October 2025, nullity further requires prejudice, an influence of the irregularity on the outcome of the decision and consequences for the corporate interest that are not excessive (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-12-1 of the Civil Code<\/a>). For the company, the lesson is the opposite: solid proof of dispatch avoids any debate. An action for nullity of a corporate decision is subject to a two-year limitation period from the day the nullity is incurred (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322348\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322348\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-14 of the Civil Code<\/a>); where the nullity was incurred before 1 October 2025, this shorter period runs from that date, without the total duration exceeding the former period (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019017122\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019017122\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 2222 of the Civil Code<\/a>).<\/p><\/div><\/details><details><summary>Can a minority shareholder demand that a meeting be held?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-27 of the Commercial Code<\/a> allows shareholders holding half of the shares, or representing at least one tenth of the shareholders and one tenth of the shares, to request that a meeting be held. Those holding one twentieth of the shares may have items or draft resolutions added to the agenda. The provision does not say what follows if the manager remains inactive. In a liability action against a manager who had not convened the meeting requested a few weeks before a declaration of cessation of payments, the Paris court of appeal held that the manager was not bound to comply, &#8220;this paragraph simply allowing shareholders to request a general meeting&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6349002e63d497adffda41c4\" target=\"_blank\" rel=\"noopener\">CA Paris, pole 5 ch. 9, 13 October 2022, No. 21\/14687<\/a>), and upheld the dismissal of the minority shareholders&#8217; claims. This court of appeal ruling, given in a particular context, is unfavourable to them and shows the limit of the provision. The effective route is different: the same article allows any shareholder to apply to the court for the appointment of an agent to convene the meeting and set its agenda. Where the annual meeting has not been held within six months, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26<\/a> also opens the urgent application (r\u00e9f\u00e9r\u00e9) for an order to convene. The choice between these routes depends on the purpose of the deliberation sought and on proof of the manager&#8217;s refusal.<\/p><\/div><\/details><details><summary>Must the remuneration of the manager of an SARL be voted on every year?<\/summary><div class=\"a\"><p>The manager&#8217;s remuneration is determined either by the articles of association or by a decision of the shareholders as a body, in accordance with <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031013015\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031013015\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-18 of the Commercial Code<\/a> as interpreted by the Court of Cassation. No provision identified requires an annual vote: a regular decision that can be proved must cover each item paid. Proof of that decision is formal: the commercial chamber holds that &#8220;proof of the authorisation of the shareholders as a body concerning the remuneration granted to the manager of a limited liability company can be provided only by producing minutes meeting the conditions laid down by the last of those provisions&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6acf41797a1020213740e9a9\" target=\"_blank\" rel=\"noopener\">Cass. com., 14 October 2026, No. 25-12.466<\/a>), that is, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020316738\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020316738\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 223-24<\/a>. It set aside the judgment that had accepted a year-end bonus on the strength of minutes bearing a single struck-through signature. The register must therefore contain the decision setting the remuneration and each decision that changes it or grants a bonus, with the result of the vote and the required signatures. Where the manager is also a shareholder, their vote and compliance with the majority rules must also be checked, since remuneration voted by the manager alone may be challenged on the ground of abuse of majority rights.<\/p><\/div><\/details><details><summary>What can be done if the manager has paid themselves unauthorised remuneration?<\/summary><div class=\"a\"><p>The manager is liable to the company for breaches of the rules applicable to SARLs, for breaches of the articles of association and for management faults (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223141\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223141\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-22 of the Commercial Code<\/a>). The shareholders may bring the company&#8217;s action and seek compensation for the whole of the loss suffered by the company. The Court of Cassation has specified that &#8220;where the manager has paid themselves remuneration that was determined neither by the articles of association nor by a decision of the shareholders as a body, the resulting obligation to compensate the company for the loss it has suffered cannot be regarded as seriously contestable&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69b10e8fcdc6046d473d42ac\" target=\"_blank\" rel=\"noopener\">Cass. com., 11 March 2026, No. 24-15.111<\/a>). It set aside the judgment that had refused an interim payment in urgent proceedings on the ground that the manager&#8217;s work benefited the company. The judge hearing the urgent application may therefore award an interim payment once the absence of authorisation is established. Voted remuneration may also be annulled where it results from an abuse of majority rights: the Paris court of appeal held that remuneration &#8220;had been approved by the 2009, 2010 and 2011 general meetings through an abuse of majority rights&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca33824461c818eee3d4ab\" target=\"_blank\" rel=\"noopener\">CA Paris, pole 5 ch. 9, 26 November 2020, No. 19\/10363<\/a>), annulled those deliberations and ordered repayment, while leaving the manager to have new remuneration set.<\/p><\/div><\/details><details><summary>What must the decisions register of an SAS with a sole shareholder contain?<\/summary><div class=\"a\"><p>In an SAS with a sole shareholder, the chairman draws up the annual accounts and, where required, the management report, and the sole shareholder then approves them within six months of the year-end, after the report of the statutory auditor if there is one (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9 of the Commercial Code<\/a>). The sole shareholder cannot delegate their powers and their decisions are recorded in a register. The same provision contains a relaxation: where the sole shareholder, being an individual, personally acts as chairman, filing the duly signed inventory and annual accounts with the Trade and Companies Register (RCS) within the same period amounts to approval of the accounts. The provision covers only approval of the accounts: the other decisions, such as allocation of profit, amendment of the articles of association or appointment of a statutory auditor, must still be taken and entered in the register. Agreements between the company and its officer or sole shareholder are simply mentioned there (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000034584108\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000034584108\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-10 of the Commercial Code<\/a>). A decision entered after the event under an earlier date weakens the proof that the register must provide. The firm checks that it is complete before a transfer of shares, the arrival of a new shareholder or a financing application, since these transactions always begin with a reading of it.<\/p><\/div><\/details><details><summary>Can the articles of association of an SAS set the majority freely?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9 of the Commercial Code<\/a> leaves it to the articles of association to determine the collective decisions and their forms. Certain matters nonetheless remain reserved to the shareholders: share capital, merger, demerger, dissolution, transformation, appointment of statutory auditors, annual accounts and profits. This freedom has limits set by case law. The full Court of Cassation held that &#8220;the collective decision of the shareholders of a simplified joint-stock company, whether provided for by the articles of association or required by law, can be validly adopted only if it obtains at least a majority of the votes cast, any contrary provision of the articles being deemed unwritten&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6736f1ccf32a58442a838ba6\" target=\"_blank\" rel=\"noopener\">Cass. ass. pl\u00e9n., 15 November 2024, No. 23-16.670<\/a>), and annulled a capital increase adopted with fewer votes in favour than against. The right to vote is also protected: an exclusion clause cannot deprive the shareholder concerned of their vote, since &#8220;any stipulation of the exclusion clause whose object or effect is to deprive the shareholder whose exclusion is proposed of the right to vote on that proposal is deemed unwritten&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6656c52f67f9f2000812249e\" target=\"_blank\" rel=\"noopener\">Cass. com., 29 May 2024, No. 22-13.158<\/a>). Every shareholder has the right to take part in collective decisions (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799283\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799283\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844 of the Civil Code<\/a>). A review of the articles of association must therefore address these clauses before they are applied.<\/p><\/div><\/details><details><summary>Is a decision taken in breach of the articles of association of an SAS void?<\/summary><div class=\"a\"><p>The answer changed with the reform of nullities, applicable since 1 October 2025, which does not expressly settle the fate of earlier decisions. Under the former paragraph 4 of Article L. 227-9, the commercial chamber had accepted the annulment of a decision taken in breach of the clauses of the articles of association organising collective decisions, where that breach could influence the result, noting that &#8220;compliance with the provisions of the articles of association which, in accordance with Article L. 227-9, paragraph 1, of the Commercial Code, determine the decisions that must be taken collectively by the shareholders and the forms and conditions in which they must be taken, is essential to the proper functioning of the company and to the security of its acts&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/64117328f6c989fb02435699\" target=\"_blank\" rel=\"noopener\">Cass. com., 15 March 2023, No. 21-18.324<\/a>). The same judgment nonetheless set aside the annulment ordered, because the judges had based it on articles specific to the SARL, which do not apply to the SAS. Since 1 October 2025, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-10 of the Civil Code<\/a> provides that, unless the law provides otherwise, breach of the articles of association is not a ground of nullity, and the current version of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9<\/a> no longer reproduces the former paragraph 4. Under the current regime, nullity must therefore rest on a mandatory provision of company law, on a ground of nullity of contracts or on a clause in the articles of association of the SAS that expressly provides for the nullity of decisions taken in breach of their rules (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051318161\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051318161\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-20-1 of the Commercial Code<\/a>), and the judge checks the conditions of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-12-1 of the Civil Code<\/a>. The action is extinguished if the cause has disappeared on the day the court rules at first instance (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322337\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322337\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-11 of the Civil Code<\/a>).<\/p><\/div><\/details><details><summary>What majority is needed to amend the articles of association of an SARL?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799345\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799345\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-30 of the Commercial Code<\/a> distinguishes according to the date on which the SARL was formed. In companies formed after publication of the law of 2 August 2005, amendments to the articles of association are decided by a two-thirds majority of the shares held by the shareholders present or represented, with a quorum of one quarter of the shares on first notice and one fifth on second notice; the articles of association may provide for a higher majority, without requiring unanimity. Older companies remain subject to a three-quarters majority of the shares, unless they unanimously opt for the new regime. A change of nationality requires unanimity, while a transfer of the registered office and a capital increase by capitalisation of reserves follow more flexible rules. The Court of Cassation upheld the annulment of a resolution reducing or increasing the capital adopted with 60% of the shares on the basis of a clause in the articles of association setting a majority of one half: the last paragraph of the provision, which allows any interested person to seek nullity, &#8220;is founded on the legislature&#8217;s intention to sanction with nullity any disregard of the majority and quorum rules laid down by that provision&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/690af3fb28bf9d42b6ccce84\" target=\"_blank\" rel=\"noopener\">Cass. com., 5 November 2025, No. 23-10.763<\/a>). The appeal was dismissed, the Court specifying that this sanction of nullity, introduced by the law of 19 July 2019, applies to decisions taken since its entry into force, whatever the date on which the company was formed; the majorities, for their part, remain set according to that date. An old clause in the articles of association therefore does not protect a decision voted below the statutory majority.<\/p><\/div><\/details><details><summary>Is an agreement with the manager that the shareholders have not approved valid?<\/summary><div class=\"a\"><p>In the SARL, the manager or the statutory auditor presents to the meeting a report on the agreements entered into between the company and one of its managers or shareholders, and the meeting rules on that report without the interested party taking part in the vote (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223120\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223120\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-19 of the Commercial Code<\/a>). Ordinary transactions concluded on normal terms are outside this procedure (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223121\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223121\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-20<\/a>), and an agreement entered into with the sole shareholder is merely mentioned in the register. Where there is no statutory auditor, an agreement entered into by a manager who is not a shareholder must be approved in advance. Unapproved agreements nonetheless take effect, but the manager and, where applicable, the contracting shareholder bear the consequences that are harmful to the company. This is not the only exposure. The Court of Cassation holds that &#8220;The possibility, provided for by Article L. 223-19, paragraph 4, of the Commercial Code, of placing on the manager the consequences, harmful to the company, of unapproved related-party agreements does not preclude the manager&#8217;s liability from being engaged on the basis of Article L. 223-22 of the same Code, whether or not those agreements have been approved&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67626e3bd9347f6c9aef8150\" target=\"_blank\" rel=\"noopener\">Cass. com., 18 December 2024, No. 22-21.487<\/a>). The manager&#8217;s arguments were rejected, the set-aside concerning only the amount of the award. Approval therefore does not amount to a discharge. In the SAS, the similar regime of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000034584108\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000034584108\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-10<\/a> also covers shareholders holding more than 10% of the voting rights.<\/p><\/div><\/details><details><summary>Can a minority shareholder&#8217;s blocking of a decision be overcome?<\/summary><div class=\"a\"><p>A minority shareholder can, by voting, prevent a decision that requires an enhanced majority, such as an amendment to the articles of association. That refusal is sanctioned only if it amounts to an abuse. The Court of Cassation recalls that &#8220;The existence of an abuse of minority rights presupposes proof, on the one hand, that the minority shareholder&#8217;s attitude is contrary to the general interest of the company in that it prevents a transaction essential to it and, on the other, that it stems from the sole aim of promoting their own interests to the detriment of the other shareholders&#8221; (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65f14ff928057200093c3e79\" target=\"_blank\" rel=\"noopener\">Cass. com., 13 March 2024, No. 22-13.764<\/a>). In that case, it accepted that the refusal to amend the corporate purpose could be contrary to the company&#8217;s interest, but it set aside the judgment on one of the resolutions, because the judges had failed to draw the consequences of the manager&#8217;s encroachment on the shareholders&#8217; powers. That outcome is unfavourable to the majority shareholders who relied on the abuse. In that case, the lower courts had appointed an ad hoc agent to vote in the minority shareholder&#8217;s name at a new meeting, rather than ordering that the resolution be treated as adopted. The case must therefore establish the essential nature of the transaction and the purely personal motive for the refusal, by means of the minutes, the exchanges and the accounts.<\/p><\/div><\/details><details><summary>What should be done when shareholders&#8217; equity falls below half of the share capital?<\/summary><div class=\"a\"><p>Where the losses shown in the accounts bring shareholders&#8217; equity below half of the share capital, the shareholders of an SARL must decide, within four months of the approval of those accounts, whether early dissolution is warranted (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047292166\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047292166\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-42 of the Commercial Code<\/a>). If dissolution is not voted by the majority required to amend the articles of association, the company must, at the latest by the close of the second financial year following the one in which the losses were recorded, restore its equity to at least half of the share capital or reduce its share capital by the necessary amount; beyond a threshold set by decree, a further reduction is then required. The resolution adopted is made public. Failing a decision by the shareholders, any interested person may apply to the court for the dissolution of the company, and the court may grant a period of up to six months to put matters right; it may not order dissolution if the situation has been regularised on the day it rules. These rules do not apply to companies in safeguard proceedings or judicial reorganisation, nor to those with a safeguard or reorganisation plan. For the SAS, the equivalent rule of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047292156\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047292156\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 225-248 of the Commercial Code<\/a> applies through the cross-reference to the rules on the public limited company made by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535177\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535177\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-1<\/a>. In practice, this decision is prepared at the same time as the approval of the accounts, with a profit forecast for the following two financial years. The firm drafts the resolution, arranges publication and monitors the restoration until the deadline.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 223-26 of the Commercial Code<\/span><span class=\"kcv-art-t\">approval of the SARL accounts within six months<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 223-27 of the Commercial Code<\/span><span class=\"kcv-art-t\">SARL meetings, notice and court-appointed agent<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036665390\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036665390\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 223-20 of the Commercial Code<\/span><span class=\"kcv-art-t\">notice fifteen days before the meeting<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020316738\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020316738\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 223-24 of the Commercial Code<\/span><span class=\"kcv-art-t\">contents and signature of the minutes<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799345\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038799345\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 223-30 of the Commercial Code<\/span><span class=\"kcv-art-t\">majority for amendments to the articles of an SARL<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223120\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223120\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 223-19 of the Commercial Code<\/span><span class=\"kcv-art-t\">agreements between the SARL and its managers or shareholders<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223141\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223141\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 223-22 of the Commercial Code<\/span><span class=\"kcv-art-t\">manager&#8217;s liability<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047292166\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047292166\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 223-42 of the Commercial Code<\/span><span class=\"kcv-art-t\">shareholders&#8217; equity below half of the share capital<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 227-9 of the Commercial Code<\/span><span class=\"kcv-art-t\">collective decisions and sole shareholder of an SAS<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051318161\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051318161\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 227-20-1 of the Commercial Code<\/span><span class=\"kcv-art-t\">nullity provided for by SAS articles of association<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000034584108\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000034584108\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 227-10 of the Commercial Code<\/span><span class=\"kcv-art-t\">related-party agreements in an SAS<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535223\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535223\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 232-22 of the Commercial Code<\/span><span class=\"kcv-art-t\">filing of the SARL accounts<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 241-5 of the Commercial Code<\/span><span class=\"kcv-art-t\">failure to submit the accounts for approval<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1844-10 of the Civil Code<\/span><span class=\"kcv-art-t\">grounds of nullity of corporate decisions<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1844-12-1 of the Civil Code<\/span><span class=\"kcv-art-t\">conditions for nullity of corporate decisions<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322348\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322348\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1844-14 of the Civil Code<\/span><span class=\"kcv-art-t\">limitation period for the action for nullity<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Company law lawyer in Paris<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/shareholders-meeting-lawyer\/\"><span class=\"kcv-pg-t\">General meetings<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/related-party-agreements-lawyer\/\"><span class=\"kcv-pg-t\">Related-party agreements<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/executive-remuneration-lawyer\/\"><span class=\"kcv-pg-t\">Officers&#8217; remuneration<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/articles-amendment-lawyer\/\"><span class=\"kcv-pg-t\">Amendment of the articles of association<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>A company record to put in order? <em>Take stock today<\/em>.<\/h2>\n      <p>Send the articles of association, the decisions register and the latest accounts: the firm examines the missing or fragile decisions and proposes a timetable for regularisation.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"What does the work of a corporate lawyer cover for an SME?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For an SME, corporate work means first of all the legal management of the company itself, as distinct from its commercial contracts. It involves keeping the articles of association up to date, preparing the annual approval of the accounts, giving notice to the shareholders, drafting the resolutions and minutes, monitoring agreements entered into with the company officer and making the filings with the court registry. These documents may seem repetitive, but they are the proof of the company\u2019s decisions. The Commercial Code attaches specific consequences to each of them: a six-month period to submit the accounts in an SARL (Article L. 223-26), notice fifteen days before the meeting (Article R. 223-20), mandatory contents of the minutes (Article R. 223-24). When a sale, the arrival of an investor or a dispute between shareholders occurs, these are the documents that are reread first. The firm can help by going back over the history of decisions, identifying financial years that were not approved or votes with no record, and then organising the regularisation decisions and the calendar for the following years. Capital-structure transactions, such as a fundraising or an acquisition, are separate work, which nonetheless relies on a register in good order.\"}}, {\"@type\": \"Question\", \"name\": \"What does a manager risk if the accounts are not approved within six months?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article L. 223-26 of the Commercial Code requires the management report, the inventory and the annual accounts to be submitted for the shareholders\u2019 approval within six months of the year-end, unless extended by court decision. If the meeting is not held within that period, the public prosecutor or any interested person may ask the president of the court, ruling by urgent application (r\u00e9f\u00e9r\u00e9), to order the manager to convene it, if necessary under a daily penalty, or to appoint an agent. In criminal law, Article L. 241-5 of the Commercial Code punishes with a fine of \u20ac9,000 a manager who fails to submit these documents for approval. The criminal chamber has held, however, that \u201cmere delay in submitting the accounting documents to the meeting of shareholders or to the sole shareholder of a limited liability company does not constitute a criminal offence\u201d (our translation) (Cass. crim., 25 June 2025, No. 24-81.671), and set aside the conviction on that point. The delay may nonetheless render the manager civilly liable for breach of the provisions applicable to SARLs (Article L. 223-22), and it delays the filing of the accounts, the distribution of dividends and decisions on shareholders\u2019 equity. The safest course remains to apply for an extension before the deadline when the accounts cannot be drawn up in time.\"}}, {\"@type\": \"Question\", \"name\": \"Can an additional period be obtained to approve the accounts?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. The six-month period can be extended by court decision, as provided by Article L. 223-26 of the Commercial Code for the SARL. The application is made to the president of the competent court, setting out the reasons that prevent the meeting from being held in time: accounts not finalised, awaiting the statutory auditor\u2019s report, a serious accounting difficulty. The Lyon court of appeal granted a further extension to an SAS with a sole shareholder that had already obtained several extensions, noting that \u201cit shows a disorganisation of its accounting department between November 2023 and October 2024 which necessarily disrupted the preparation of the accounts for the financial year ended 31 December 2023\u201d (our translation) (CA Lyon, 3rd ch. A, 7 May 2025, No. 25\/01024). The court set aside the order of refusal and extended the period to the date of approval, which had taken place in the meantime. This case-specific decision shows that an extension depends on the supporting evidence produced: mere convenience is not enough. It is better to apply before the period expires: in that case, the first judge had initially dismissed an application that it believed to be late. The firm prepares the application with the documents that establish the impediment and a realistic timetable for convening the meeting, so that the new date is met.\"}}, {\"@type\": \"Question\", \"name\": \"Can a shareholder left out of the notice have the meeting annulled?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article L. 223-27 of the Commercial Code provides that any meeting irregularly convened may be annulled, unless all the shareholders were present or represented. Nullity is therefore not automatic. The Court of Cassation holds that \u201cfailure to give proper notice of the general meeting to a shareholder of a limited liability company results in the nullity of the deliberations of that meeting only if that irregularity deprived the shareholder of the right to take part in it and was liable to influence the result of the decision-making process\u201d (our translation) (Cass. com., 29 May 2024, No. 21-21.559). In that case, the court of appeal had annulled the meeting and ordered the return of dividends, for lack of reliable proof that the notice had been sent to the foreign shareholder; its judgment was set aside on that point, which is unfavourable to the shareholder who sought nullity. Under the law prior to the reform, the shareholder therefore had to establish that they had been deprived of participation in the meeting and that the irregularity could influence the decision. Since 1 October 2025, nullity further requires prejudice, an influence of the irregularity on the outcome of the decision and consequences for the corporate interest that are not excessive (Article 1844-12-1 of the Civil Code). For the company, the lesson is the opposite: solid proof of dispatch avoids any debate. An action for nullity of a corporate decision is subject to a two-year limitation period from the day the nullity is incurred (Article 1844-14 of the Civil Code); where the nullity was incurred before 1 October 2025, this shorter period runs from that date, without the total duration exceeding the former period (Article 2222 of the Civil Code).\"}}, {\"@type\": \"Question\", \"name\": \"Can a minority shareholder demand that a meeting be held?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article L. 223-27 of the Commercial Code allows shareholders holding half of the shares, or representing at least one tenth of the shareholders and one tenth of the shares, to request that a meeting be held. Those holding one twentieth of the shares may have items or draft resolutions added to the agenda. The provision does not say what follows if the manager remains inactive. In a liability action against a manager who had not convened the meeting requested a few weeks before a declaration of cessation of payments, the Paris court of appeal held that the manager was not bound to comply, \u201cthis paragraph simply allowing shareholders to request a general meeting\u201d (our translation) (CA Paris, pole 5 ch. 9, 13 October 2022, No. 21\/14687), and upheld the dismissal of the minority shareholders\u2019 claims. This court of appeal ruling, given in a particular context, is unfavourable to them and shows the limit of the provision. The effective route is different: the same article allows any shareholder to apply to the court for the appointment of an agent to convene the meeting and set its agenda. Where the annual meeting has not been held within six months, Article L. 223-26 also opens the urgent application (r\u00e9f\u00e9r\u00e9) for an order to convene. The choice between these routes depends on the purpose of the deliberation sought and on proof of the manager\u2019s refusal.\"}}, {\"@type\": \"Question\", \"name\": \"Must the remuneration of the manager of an SARL be voted on every year?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The manager\u2019s remuneration is determined either by the articles of association or by a decision of the shareholders as a body, in accordance with Article L. 223-18 of the Commercial Code as interpreted by the Court of Cassation. No provision identified requires an annual vote: a regular decision that can be proved must cover each item paid. Proof of that decision is formal: the commercial chamber holds that \u201cproof of the authorisation of the shareholders as a body concerning the remuneration granted to the manager of a limited liability company can be provided only by producing minutes meeting the conditions laid down by the last of those provisions\u201d (our translation) (Cass. com., 14 October 2026, No. 25-12.466), that is, Article R. 223-24. It set aside the judgment that had accepted a year-end bonus on the strength of minutes bearing a single struck-through signature. The register must therefore contain the decision setting the remuneration and each decision that changes it or grants a bonus, with the result of the vote and the required signatures. Where the manager is also a shareholder, their vote and compliance with the majority rules must also be checked, since remuneration voted by the manager alone may be challenged on the ground of abuse of majority rights.\"}}, {\"@type\": \"Question\", \"name\": \"What can be done if the manager has paid themselves unauthorised remuneration?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The manager is liable to the company for breaches of the rules applicable to SARLs, for breaches of the articles of association and for management faults (Article L. 223-22 of the Commercial Code). The shareholders may bring the company\u2019s action and seek compensation for the whole of the loss suffered by the company. The Court of Cassation has specified that \u201cwhere the manager has paid themselves remuneration that was determined neither by the articles of association nor by a decision of the shareholders as a body, the resulting obligation to compensate the company for the loss it has suffered cannot be regarded as seriously contestable\u201d (our translation) (Cass. com., 11 March 2026, No. 24-15.111). It set aside the judgment that had refused an interim payment in urgent proceedings on the ground that the manager\u2019s work benefited the company. The judge hearing the urgent application may therefore award an interim payment once the absence of authorisation is established. Voted remuneration may also be annulled where it results from an abuse of majority rights: the Paris court of appeal held that remuneration \u201chad been approved by the 2009, 2010 and 2011 general meetings through an abuse of majority rights\u201d (our translation) (CA Paris, pole 5 ch. 9, 26 November 2020, No. 19\/10363), annulled those deliberations and ordered repayment, while leaving the manager to have new remuneration set.\"}}, {\"@type\": \"Question\", \"name\": \"What must the decisions register of an SAS with a sole shareholder contain?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In an SAS with a sole shareholder, the chairman draws up the annual accounts and, where required, the management report, and the sole shareholder then approves them within six months of the year-end, after the report of the statutory auditor if there is one (Article L. 227-9 of the Commercial Code). The sole shareholder cannot delegate their powers and their decisions are recorded in a register. The same provision contains a relaxation: where the sole shareholder, being an individual, personally acts as chairman, filing the duly signed inventory and annual accounts with the Trade and Companies Register (RCS) within the same period amounts to approval of the accounts. The provision covers only approval of the accounts: the other decisions, such as allocation of profit, amendment of the articles of association or appointment of a statutory auditor, must still be taken and entered in the register. Agreements between the company and its officer or sole shareholder are simply mentioned there (Article L. 227-10 of the Commercial Code). A decision entered after the event under an earlier date weakens the proof that the register must provide. The firm checks that it is complete before a transfer of shares, the arrival of a new shareholder or a financing application, since these transactions always begin with a reading of it.\"}}, {\"@type\": \"Question\", \"name\": \"Can the articles of association of an SAS set the majority freely?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article L. 227-9 of the Commercial Code leaves it to the articles of association to determine the collective decisions and their forms. Certain matters nonetheless remain reserved to the shareholders: share capital, merger, demerger, dissolution, transformation, appointment of statutory auditors, annual accounts and profits. This freedom has limits set by case law. The full Court of Cassation held that \u201cthe collective decision of the shareholders of a simplified joint-stock company, whether provided for by the articles of association or required by law, can be validly adopted only if it obtains at least a majority of the votes cast, any contrary provision of the articles being deemed unwritten\u201d (our translation) (Cass. ass. pl\u00e9n., 15 November 2024, No. 23-16.670), and annulled a capital increase adopted with fewer votes in favour than against. The right to vote is also protected: an exclusion clause cannot deprive the shareholder concerned of their vote, since \u201cany stipulation of the exclusion clause whose object or effect is to deprive the shareholder whose exclusion is proposed of the right to vote on that proposal is deemed unwritten\u201d (our translation) (Cass. com., 29 May 2024, No. 22-13.158). Every shareholder has the right to take part in collective decisions (Article 1844 of the Civil Code). A review of the articles of association must therefore address these clauses before they are applied.\"}}, {\"@type\": \"Question\", \"name\": \"Is a decision taken in breach of the articles of association of an SAS void?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The answer changed with the reform of nullities, applicable since 1 October 2025, which does not expressly settle the fate of earlier decisions. Under the former paragraph 4 of Article L. 227-9, the commercial chamber had accepted the annulment of a decision taken in breach of the clauses of the articles of association organising collective decisions, where that breach could influence the result, noting that \u201ccompliance with the provisions of the articles of association which, in accordance with Article L. 227-9, paragraph 1, of the Commercial Code, determine the decisions that must be taken collectively by the shareholders and the forms and conditions in which they must be taken, is essential to the proper functioning of the company and to the security of its acts\u201d (our translation) (Cass. com., 15 March 2023, No. 21-18.324). The same judgment nonetheless set aside the annulment ordered, because the judges had based it on articles specific to the SARL, which do not apply to the SAS. Since 1 October 2025, Article 1844-10 of the Civil Code provides that, unless the law provides otherwise, breach of the articles of association is not a ground of nullity, and the current version of Article L. 227-9 no longer reproduces the former paragraph 4. Under the current regime, nullity must therefore rest on a mandatory provision of company law, on a ground of nullity of contracts or on a clause in the articles of association of the SAS that expressly provides for the nullity of decisions taken in breach of their rules (Article L. 227-20-1 of the Commercial Code), and the judge checks the conditions of Article 1844-12-1 of the Civil Code. The action is extinguished if the cause has disappeared on the day the court rules at first instance (Article 1844-11 of the Civil Code).\"}}, {\"@type\": \"Question\", \"name\": \"What majority is needed to amend the articles of association of an SARL?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article L. 223-30 of the Commercial Code distinguishes according to the date on which the SARL was formed. In companies formed after publication of the law of 2 August 2005, amendments to the articles of association are decided by a two-thirds majority of the shares held by the shareholders present or represented, with a quorum of one quarter of the shares on first notice and one fifth on second notice; the articles of association may provide for a higher majority, without requiring unanimity. Older companies remain subject to a three-quarters majority of the shares, unless they unanimously opt for the new regime. A change of nationality requires unanimity, while a transfer of the registered office and a capital increase by capitalisation of reserves follow more flexible rules. The Court of Cassation upheld the annulment of a resolution reducing or increasing the capital adopted with 60% of the shares on the basis of a clause in the articles of association setting a majority of one half: the last paragraph of the provision, which allows any interested person to seek nullity, \u201cis founded on the legislature\u2019s intention to sanction with nullity any disregard of the majority and quorum rules laid down by that provision\u201d (our translation) (Cass. com., 5 November 2025, No. 23-10.763). The appeal was dismissed, the Court specifying that this sanction of nullity, introduced by the law of 19 July 2019, applies to decisions taken since its entry into force, whatever the date on which the company was formed; the majorities, for their part, remain set according to that date. An old clause in the articles of association therefore does not protect a decision voted below the statutory majority.\"}}, {\"@type\": \"Question\", \"name\": \"Is an agreement with the manager that the shareholders have not approved valid?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In the SARL, the manager or the statutory auditor presents to the meeting a report on the agreements entered into between the company and one of its managers or shareholders, and the meeting rules on that report without the interested party taking part in the vote (Article L. 223-19 of the Commercial Code). Ordinary transactions concluded on normal terms are outside this procedure (Article L. 223-20), and an agreement entered into with the sole shareholder is merely mentioned in the register. Where there is no statutory auditor, an agreement entered into by a manager who is not a shareholder must be approved in advance. Unapproved agreements nonetheless take effect, but the manager and, where applicable, the contracting shareholder bear the consequences that are harmful to the company. This is not the only exposure. The Court of Cassation holds that \u201cThe possibility, provided for by Article L. 223-19, paragraph 4, of the Commercial Code, of placing on the manager the consequences, harmful to the company, of unapproved related-party agreements does not preclude the manager\u2019s liability from being engaged on the basis of Article L. 223-22 of the same Code, whether or not those agreements have been approved\u201d (our translation) (Cass. com., 18 December 2024, No. 22-21.487). The manager\u2019s arguments were rejected, the set-aside concerning only the amount of the award. Approval therefore does not amount to a discharge. In the SAS, the similar regime of Article L. 227-10 also covers shareholders holding more than 10% of the voting rights.\"}}, {\"@type\": \"Question\", \"name\": \"Can a minority shareholder\u2019s blocking of a decision be overcome?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A minority shareholder can, by voting, prevent a decision that requires an enhanced majority, such as an amendment to the articles of association. That refusal is sanctioned only if it amounts to an abuse. The Court of Cassation recalls that \u201cThe existence of an abuse of minority rights presupposes proof, on the one hand, that the minority shareholder\u2019s attitude is contrary to the general interest of the company in that it prevents a transaction essential to it and, on the other, that it stems from the sole aim of promoting their own interests to the detriment of the other shareholders\u201d (our translation) (Cass. com., 13 March 2024, No. 22-13.764). In that case, it accepted that the refusal to amend the corporate purpose could be contrary to the company\u2019s interest, but it set aside the judgment on one of the resolutions, because the judges had failed to draw the consequences of the manager\u2019s encroachment on the shareholders\u2019 powers. That outcome is unfavourable to the majority shareholders who relied on the abuse. In that case, the lower courts had appointed an ad hoc agent to vote in the minority shareholder\u2019s name at a new meeting, rather than ordering that the resolution be treated as adopted. The case must therefore establish the essential nature of the transaction and the purely personal motive for the refusal, by means of the minutes, the exchanges and the accounts.\"}}, {\"@type\": \"Question\", \"name\": \"What should be done when shareholders\u2019 equity falls below half of the share capital?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Where the losses shown in the accounts bring shareholders\u2019 equity below half of the share capital, the shareholders of an SARL must decide, within four months of the approval of those accounts, whether early dissolution is warranted (Article L. 223-42 of the Commercial Code). If dissolution is not voted by the majority required to amend the articles of association, the company must, at the latest by the close of the second financial year following the one in which the losses were recorded, restore its equity to at least half of the share capital or reduce its share capital by the necessary amount; beyond a threshold set by decree, a further reduction is then required. The resolution adopted is made public. Failing a decision by the shareholders, any interested person may apply to the court for the dissolution of the company, and the court may grant a period of up to six months to put matters right; it may not order dissolution if the situation has been regularised on the day it rules. These rules do not apply to companies in safeguard proceedings or judicial reorganisation, nor to those with a safeguard or reorganisation plan. 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Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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Annual approval of the accounts, notice to shareholders, minutes, agreements with the company officer, the manager&#8217;s remuneration, filing with the court registry and shareholders&#8217; equity falling below half of the [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":2157164,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161223","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Corporate Lawyer Paris: Company Records | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"Corporate lawyer in Paris for SARL and SAS: accounts, meetings, registers and officers&#039; decisions put in order. 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