{"id":2101234,"date":"2026-08-20T16:03:06","date_gmt":"2026-08-20T14:03:06","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/08\/20\/change-french-company-registered-office-from-abroad-inpi-kbis\/"},"modified":"2026-08-20T16:03:06","modified_gmt":"2026-08-20T14:03:06","slug":"change-french-company-registered-office-from-abroad-inpi-kbis","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/08\/20\/change-french-company-registered-office-from-abroad-inpi-kbis\/","title":{"rendered":"How to Change a French Company\u2019s Registered Office from Abroad: INPI Filing, Proof of Premises and Kbis Update"},"content":{"rendered":"

Can a foreign founder change the registered office of a French company without travelling to France? Usually, yes, but the operation is not an informal address update. The registered office, called the si\u00e8ge social<\/em>, appears in the articles of association, the French commercial registers and the company\u2019s official correspondence. It also determines which registry office, or greffe<\/em>, is competent. A foreign shareholder, parent company or director may make the decision from abroad, yet the French company must still prove its right to use the new premises and file a coherent amendment through the INPI Guichet unique, the one-stop portal for business formalities.<\/p>\n

The practical difficulty is the gap between corporate decision-making and French filing evidence. A board resolution signed abroad, a lease held by a group company, a domiciliation agreement, a translation, a power of attorney and an updated Kbis must all describe the same company, the same address and the same authority chain. Kbis means the official extract issued after a commercial company is registered in the RCS, the Registre du commerce et des soci\u00e9t\u00e9s<\/em> (Commercial and Companies Register). The French company must also keep its RNE record, the Registre national des entreprises<\/em> (National Register of Enterprises), and its beneficial-owner information aligned. This guide explains the legal decision, the evidence, the remote-signature process, the distinction between an intra-France move and a transfer abroad, and the response to an INPI or greffe query.<\/p>\n

The general official procedure is described by Service-Public Entreprendre\u2019s guidance on changing a company\u2019s registered office<\/a>. The foreign-founder issue addressed here is narrower: how to make that procedure verifiable when the decision-makers, shareholders and supporting documents are outside France.<\/p>\n

I. Can a foreign founder change a French company\u2019s registered office from abroad?<\/h2>\n

A. What does the registered office prove to the registry and third parties?<\/h3>\n

The registered office is not merely a postal address. It is the company\u2019s legal and administrative anchor. Article 1835 of the French Civil Code requires the articles to state, among other matters, the company\u2019s form, purpose, name, registered office, share capital, duration and operating rules. The official wording is: \u201cLes statuts doivent \u00eatre \u00e9tablis par \u00e9crit. Ils d\u00e9terminent, outre les apports de chaque associ\u00e9, la forme, l’objet, l’appellation, le si\u00e8ge social, le capital social, la dur\u00e9e de la soci\u00e9t\u00e9 et les modalit\u00e9s de son fonctionnement.\u201d The provision can be checked in Article 1835 of the Civil Code<\/a>. When the address changes, the company is therefore changing a statutory entry, not merely redirecting mail.<\/p>\n

Article 1836 supplies the default rule for amending the articles. It provides: \u201cLes statuts ne peuvent \u00eatre modifi\u00e9s, \u00e0 d\u00e9faut de clause contraire, que par accord unanime des associ\u00e9s.\u201d It adds: \u201cEn aucun cas, les engagements d’un associ\u00e9 ne peuvent \u00eatre augment\u00e9s sans le consentement de celui-ci.\u201d The exact text is available in Article 1836 of the Civil Code<\/a>. That is a default framework. The applicable company form, the articles and any specific statutory rule must be read together before the foreign shareholders sign a resolution. A founder should not copy a voting threshold from a foreign parent\u2019s constitutional documents into a French subsidiary\u2019s decision.<\/p>\n

The address also matters because French law distinguishes the statutory seat from the real seat. Article 1837 of the Civil Code states: \u201cToute soci\u00e9t\u00e9 dont le si\u00e8ge est situ\u00e9 sur le territoire fran\u00e7ais est soumise aux dispositions de la loi fran\u00e7aise. Les tiers peuvent se pr\u00e9valoir du si\u00e8ge statutaire, mais celui-ci ne leur est pas opposable par la soci\u00e9t\u00e9 si le si\u00e8ge r\u00e9el est situ\u00e9 en un autre lieu.\u201d The complete provision is in Article 1837 of the Civil Code<\/a>. A French company can therefore not treat an address as a purely decorative line in its articles if its actual management, records and communications consistently point elsewhere. A domiciliation arrangement may be lawful, but it must be real, documented and suitable for receiving the company\u2019s legal correspondence.<\/p>\n

The registration evidence starts with the right to use premises. Article L. 123-11 of the French Commercial Code says that a legal person requesting registration must prove its enjoyment of the premises where it installs its registered office. Its wording is: \u201cToute personne morale demandant son immatriculation au registre du commerce et des soci\u00e9t\u00e9s doit justifier de la jouissance du ou des locaux o\u00f9 elle installe, seule ou avec d’autres, le si\u00e8ge de l’entreprise\u201d. The current text is available at Article L. 123-11 of the Commercial Code<\/a>. For a later transfer, the operational checklist published by Service-Public asks for a document proving the right to use the new premises, such as a title, lease or utility evidence. The standard is practical: the company must be able to show why this company may use this address.<\/p>\n

A foreign parent\u2019s address is not automatically the French subsidiary\u2019s registered office. The group may own premises in France, rent them, make them available to the subsidiary, or use a professional domiciliation provider. Each arrangement requires its own evidence. If the lease is in the parent\u2019s name, prepare the agreement or written authorisation that gives the French subsidiary a right to occupy or use the address. If the address belongs to a director, identify the director\u2019s right to make the premises available and confirm that the arrangement is compatible with the lease, building rules and the intended activity. If the company uses a domiciliation provider, the contract should name the correct French company, not only the group brand or a formation intermediary.<\/p>\n

The right-to-use document and the corporate documents should use the same address syntax. Compare the building number, street, postal code, municipality, floor, unit and country. French addresses can contain terms such as bis<\/em>, ter<\/em>, bo\u00eete<\/em> or a building identifier that disappears in an English translation. A small difference may be harmless in ordinary correspondence but can trigger a request for clarification when the articles, the online declaration and the lease do not match. Keep the original foreign address format where it identifies the premises, and add an explanatory French translation instead of silently replacing information.<\/p>\n

The risk of a fictitious seat is not theoretical. In its decision of 5 January 1999, commercial chamber, no. 96-18.574, the Court of cassation upheld reasoning that the company \u201cn’\u00e9tait propri\u00e9taire d’aucun bien en Corse, ne disposait d’aucun bureau, ni infrastructure justifiant l’exercice d’une activit\u00e9 r\u00e9elle en Corse\u201d. The official decision is available on L\u00e9gifrance, Cour de cassation, commercial chamber, 5 January 1999, no. 96-18.574<\/a>. The case concerned jurisdiction in insolvency proceedings, not an INPI transfer form. Its lesson for a foreign founder is narrower and useful: an address must be supported by facts and evidence showing why the company\u2019s legal life can be connected to that place.<\/p>\n

The registered office should be distinguished from an establishment. An establishment is a location where the company conducts all or part of its activity. A company can have an office for legal administration, a separate warehouse, a remote team and a customer-facing location. The transfer filing must identify the registered office being changed, and it must not replace the registered-office evidence with a document that proves only an establishment. If the company is a French branch, the branch\u2019s French address must be separated from the foreign company\u2019s headquarters. Succursale means branch; it generally does not create a separate legal person. Filiale means subsidiary; it is a separate company with its own articles, registration and registered office.<\/p>\n

The registry information is public-facing and operationally important. RCS means the Commercial and Companies Register. RNE means the National Register of Enterprises. The greffe is the registry office attached to the competent court or commercial jurisdiction. A Kbis is an official commercial registration extract, not a tax certificate, social-security certificate or proof that every business formalit\u00e9 has been completed. BODACC means the Bulletin officiel des annonces civiles et commerciales<\/em>, the Official Bulletin of Civil and Commercial Notices. A publication in BODACC or an authorised legal-notice publication does not, by itself, prove that the new address has been entered correctly on the company\u2019s Kbis.<\/p>\n

The address also affects the company\u2019s ability to receive notices. Courts, banks, tax officers, URSSAF and contracting parties may continue to use the address in the last published record until the change is properly filed or until they have otherwise received reliable notice. URSSAF means the Union de recouvrement des cotisations de s\u00e9curit\u00e9 sociale et d\u2019allocations familiales<\/em>, the French network that collects much of the social-security contributions. A company moving its registered office while its management remains abroad should plan the address update as a legal, tax, banking and operational event.<\/p>\n

Remote decision-making does not remove the French company\u2019s responsibility. The foreign shareholder may sign a written resolution or meeting minutes from abroad, and an authorised agent may submit the formalit\u00e9. The resolution should still identify the French company, its SIREN if already registered, the old and new registered offices, the effective date, the legal form, the decision-maker, the voting basis and the person authorised to complete the filing. SIREN is the nine-digit identifier of the legal entity. If the company has establishments, the relevant SIRET numbers should not be confused with the SIREN. SIRET is the fourteen-digit identifier for a particular establishment.<\/p>\n

B. Which corporate decision is required for a SAS, SARL or branch?<\/h3>\n

The first decision is to classify the operation correctly. This article covers a French company whose registered office moves from one address to another while the legal entity remains French. It does not cover a person moving to France, a property purchase, or a French company transferring its legal seat outside France. The last operation can involve a different cross-border reorganisation, tax analysis, creditor protection and foreign-registration process. It should not be presented to the French Guichet unique as if it were a normal domestic address change.<\/p>\n

For a SAS, the soci\u00e9t\u00e9 par actions simplifi\u00e9e<\/em> (simplified joint-stock company), the articles usually determine which body can decide a statutory amendment and what voting threshold applies. The official Service-Public guidance explains that the law does not impose one single decision rule for every SAS registered-office transfer; the articles may give the power to the president, shareholders or another body created by the articles. If the articles do not provide a rule, the company must not assume that a foreign parent\u2019s usual board practice is enough. The resolution should identify the clause that grants the power and attach the minutes or written decision in the form used by the company.<\/p>\n

For a SARL, the soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/em> (private limited company), the decision rules differ from those of a SAS. The g\u00e9rant, meaning manager, may have a statutory role in a transfer in some circumstances, subject to approval by the shareholders and the applicable majority. A transfer to a different tribunal\u2019s jurisdiction can require additional formalities and a different publication pattern. The current Service-Public guidance<\/a> separates the SAS, SARL, SA and SCI<\/a> procedures. The company should read the section corresponding to its legal form, then compare that guidance with the actual articles and any shareholders\u2019 agreement.<\/p>\n

For a branch of a foreign company, the decision is not a French subsidiary\u2019s statutory amendment. The foreign parent must approve the change under its own constitutional rules, and the French branch record must be updated through the appropriate formalit\u00e9. The filing package should identify the foreign company, its legal form and registration number, the French establishment being changed, the person authorised to act and the document proving that authority. The French branch\u2019s registration evidence should not be confused with a French company\u2019s Kbis. If a foreign group converts a branch into a subsidiary at the same time as it changes the address, treat the operations as separate decisions and check whether the Guichet unique allows them to be filed together.<\/p>\n

The effective date deserves careful drafting. The corporate decision may be signed on one date, the new lease may start on another date, the legal notice may be published later and the Guichet unique filing may occur within the statutory period. The resolution should state when the transfer takes effect and should avoid presenting the address as available before the company had a right to use it. If the company has already left the old premises, preserve evidence of the old address and the date on which correspondence was redirected. If the company is temporarily between premises, do not invent a continuity that the evidence cannot support.<\/p>\n

Article L. 123-33 of the Commercial Code places modifications within the one-stop system. It requires an enterprise to declare the modification of its situation by filing one dossier electronically with the designated single body, and says: \u201cCe d\u00e9p\u00f4t vaut d\u00e9claration aupr\u00e8s du destinataire d\u00e8s lors que le dossier est r\u00e9gulier et complet \u00e0 l’\u00e9gard de celui-ci.\u201d The provision is available through the official Article L. 123-33 of the Commercial Code<\/a>. The words \u201cr\u00e9gulier et complet\u201d matter. A submission receipt shows that a dossier was transmitted; it does not guarantee that the registry considers the dossier complete or that the new address has already replaced the old one on the public record.<\/p>\n

Article R. 123-35 of the Commercial Code illustrates why the registered office and the competent registry are linked. It provides that a legal person whose office is in a department applies through the single body to the tribunal registry in whose jurisdiction the office is situated. The current text states: \u201cToute personne morale tenue \u00e0 immatriculation dont le si\u00e8ge est situ\u00e9 dans un d\u00e9partement demande cette immatriculation, par l’interm\u00e9diaire de l’organisme unique mentionn\u00e9 \u00e0 l’article R. 123-1, au greffe du tribunal dans le ressort duquel est situ\u00e9 son si\u00e8ge.\u201d Read the official Article R. 123-35 of the Commercial Code<\/a>. For a move outside the former tribunal\u2019s jurisdiction, the filing must make the succession of seats and the new registry link clear.<\/p>\n

Same jurisdiction and different jurisdiction are not interchangeable. A move within the same tribunal\u2019s jurisdiction commonly needs a corporate decision, updated articles, a legal notice and an online amendment with proof of the new premises. A move to another tribunal can require two legal notices, a list of successive registered offices and a new declaration of beneficial owners. The detailed list depends on the legal form and the facts. A foreign founder should never use the same upload package for both scenarios without checking whether the former registry, new registry and beneficial-owner record are all addressed.<\/p>\n

Beneficial owners are the individuals who ultimately own or control the company. In French, the declaration is commonly called the DBE, d\u00e9claration des b\u00e9n\u00e9ficiaires effectifs<\/em>, or RBE information, meaning the register of beneficial owners. A change of address does not always change a beneficial owner\u2019s identity or control. However, an address can be the personal address of a beneficial owner or can coincide with a change in the company\u2019s control structure. Service-Public states that a new declaration is required for a transfer outside the former tribunal\u2019s jurisdiction and may also be needed for a same-jurisdiction move when the identity, personal address, ownership distribution or control changes. The filing screen should be answered deliberately rather than automatically checked \u201cno change\u201d.<\/p>\n

The decision should also be coordinated with a corporate calendar. If the company is in the middle of a share transfer, director change, capital increase, annual accounts filing or VAT registration, the address in each related document must be reviewed. Multiple amendments may be filed in one formalit\u00e9 in some situations, but the portal\u2019s rules and the nature of each change should be checked. A combined filing can be efficient when the documents are coherent; it can also make a rejection harder to diagnose when three unrelated changes use different versions of the company\u2019s name or address.<\/p>\n

II. How do you file the change and secure an updated Kbis?<\/h2>\n

A. Which documents, signatures and announcements should be prepared?<\/h3>\n

Build the file in the order in which an examiner will check it. Start with the decision, then the amended articles, the new-premises evidence, the legal notice, the beneficial-owner information where applicable, the identity and authority documents, and the mandate for any representative. Keep a one-page index explaining what each attachment proves. The index should be in English for the foreign management team if useful, but the documents and any required declaration should be supplied in the format accepted by the French portal.<\/p>\n

The corporate decision should be a signed proc\u00e8s-verbal, or PV, meaning minutes, or a written decision where the company\u2019s articles allow that method. It should state the old address, the new address, the decision date, the effective date and the legal basis for the body\u2019s authority. It should identify the person who will file the amendment. If a foreign shareholder or parent company signs, attach evidence that the signatory had power to approve the change. If the decision is made by a meeting, keep the notice, attendance or representation evidence and the voting record when the articles or the company\u2019s governance require them.<\/p>\n

The amended articles should show the new registered office exactly. Do not change the company name, capital, purpose or director details in the amended version unless the decision actually covers those matters. A clean consolidated version is often helpful, but keep the marked decision and the version that was filed. If an address includes an office number, floor or unit, copy it identically into the online form. A French company can use an English-language internal translation for group approval, but the registry should receive the French corporate document required for the formality.<\/p>\n

The new-premises evidence should prove current use, not merely a past connection. Depending on the arrangement, it may include a commercial lease, title, domiciliation contract, hosting agreement, landlord authorisation, occupancy certificate or a recent premises invoice. The document should identify the party granting the right, the company receiving it, the address and the relevant dates. If the agreement is in a foreign parent\u2019s name, prepare the intercompany authorisation or sub-occupancy basis. If a domiciliation company is used, verify that it is authorised for that activity and that its contract is addressed to the French company.<\/p>\n

INPI means the Institut national de la propri\u00e9t\u00e9 industrielle<\/em>, the National Institute of Industrial Property. It operates the secure e-procedures platform for business formalities. The official INPI guidance on modifying a company<\/a> lists a transfer of registered office among the modifications made through the portal and explains that changes affecting Kbis information require publication in an authorised legal-notice medium. The same guidance recommends FranceConnect+ or an advanced electronic signature based on a qualified certificate, depending on the account and signing route used.<\/p>\n

A remote founder does not need to turn the INPI account into a shared group password. Instead, appoint a representative or filing agent with a precise mandate. The mandate should identify the French company, the formalit\u00e9, the registered-office transfer, the person authorised to submit and receive messages, and any authority to correct the form. The agent should retain the original and upload the copy accepted by the portal. The company should keep a copy of the signed mandate and the submission receipt in its corporate records.<\/p>\n

Foreign documents require a document-by-document analysis. A certificate of incorporation, board resolution or register extract may be issued by a foreign authority. The French filing may require a French translation, certification, apostille or legalisation depending on the document, issuing country and applicable treaty. Apostille means an authentication certificate recognised between participating states; legalisation is a different authentication route. Neither should be added mechanically to every document, and neither should be omitted when the receiving authority requires it. Ask the filing agent or counsel to identify the exact requirement, then obtain the document in the form that proves identity and authority.<\/p>\n

The legal notice is a separate step. A support habilit\u00e9 \u00e0 recevoir des annonces l\u00e9gales<\/em>, or SHAL, is an authorised publication medium for legal notices. Service-Public and Bpifrance both explain that the notice should be published within one month of the decision and that a transfer to another tribunal or department can require a notice for the former and the new location. The notice should accurately state the company\u2019s name, legal form, capital, registration number, old and new address, relevant RCS city and the people authorised to bind the company. Keep the attestation of publication, not only a web link or payment receipt.<\/p>\n

The official Service-Public guidance on transferring a registered office<\/a> confirms the core sequence: corporate decision, updated articles, legal publication and a digital application containing the PV, articles, proof of premises and publication evidence. Its useful distinction is between the same court district and a change of court district. The foreign-founder improvement is to add the evidence chain: who owns or controls the premises, who signs for that person, why the French company may use the address and how the foreign documents prove that authority.<\/p>\n

Before submission, create a field map. The first column should contain the exact value in the amended articles. The next columns should compare the Guichet unique form, the legal notice, the premises document, the beneficial-owner declaration, the bank mandate and any tax or payroll document being updated. Add a final column for the document supporting each value. This process catches the errors that are difficult to see when documents are reviewed one at a time: a missing \u201cbis\u201d, an old postal code, a different spelling of the foreign parent, an omitted unit number or an old RCS city.<\/p>\n

The company should also plan the post-filing record. Save the formalit\u00e9 number, the portal receipt, the date of submission, the legal notice, the acknowledgement or request for correction, and the final registration extract. A Kbis should be obtained after the change is recorded. If the company is registered in the RNE, retain the relevant RNE evidence too. Do not tell a bank, customer or government office that the change is complete merely because the filing was submitted. The correct status may be \u201cfiled and pending review\u201d until the official record is updated.<\/p>\n

The one-month period is not a reason to leave the file until the last day. The decision, legal notice, translation and remote signature may each take time. The foreign parent may need a current registry extract, a board approval or an apostille. The new landlord may need to sign a written authorisation. The person submitting from France may need an INPI identity verification or qualified signature. Put these dependencies on a calendar and assign one owner. A founder abroad should also appoint a back-up person who can read the French portal notification when the principal contact is unavailable.<\/p>\n

B. What should you do if INPI or the greffe requests regularisation?<\/h3>\n

A request for regularisation should be treated as an evidential diagnosis. First save the notification, the date and the formalit\u00e9 number. Then classify the problem: address, corporate decision, identity, authority, translation, legal publication, beneficial owners, signature or technical upload. Do not answer an address objection with a director document or answer an authority objection with a utility bill. The response should match the stated defect and should correct the online field as well as the attachment.<\/p>\n

The company should prepare a response matrix with four headings: the registry\u2019s objection, the fact that must be proved, the document that proves it and the form field or article that must be corrected. If the new lease is in the parent\u2019s name, the matrix should say that the lease proves the parent\u2019s right to occupy, while the attached authorisation proves the French subsidiary\u2019s right to use the premises. If a legal representative signs, the matrix should identify the parent\u2019s constitutional document, appointment act and mandate that establish the signature chain.<\/p>\n

The response should not change the address silently. If the company is correcting the original transfer, explain the correction and maintain a clear chronology. If the first address is no longer available and the company chooses another office, adopt the new address through the appropriate corporate decision and submit the new evidence. The amended articles, legal notice, beneficial-owner answer and online form must all be brought into line. An examiner should not have to guess whether the company is correcting a typo or making a second transfer.<\/p>\n

French case law shows why an old address can create consequences outside the registry. In its decision of 9 February 2012, second civil chamber, no. 11-10.270, the Court of cassation accepted reasoning that the transfer decision \u201cn’avait \u00e9t\u00e9 publi\u00e9 au greffe que le 28 mai 2007, de sorte que ce changement n’\u00e9tait pas officiel \u00e0 la date de l’envoi de la mise en demeure\u201d. The official decision is available from the Cour de cassation, second civil chamber, 9 February 2012, no. 11-10.270<\/a>. The dispute concerned a professional insurance contract, but the operational point is directly relevant: the company should not assume that an internal decision has updated every third party\u2019s reliable address information.<\/p>\n

After the registration is updated, send the new Kbis or RNE extract to the operating bank, payment provider, insurer, accountant, tax contact, URSSAF contact, key suppliers and customers who require the registered office. Update invoices, contract notices, website legal information, privacy notices and signature blocks where the registered address appears. A bank may request a recent Kbis and a board resolution. A tax administration may need the address changed in its professional account. A payroll provider may need the establishment and employer data checked separately. The Kbis is a starting point for these updates, not proof that each separate account changed automatically.<\/p>\n

The second relevant decision is the Cour de cassation\u2019s judgment of 24 September 2015, second civil chamber, no. 14-23.169. The Court stated that \u201cl’irrecevabilit\u00e9 des conclusions d’appel d’une soci\u00e9t\u00e9 qui mentionnent un si\u00e8ge social fictif n’est pas subordonn\u00e9e \u00e0 la d\u00e9monstration d’un grief\u201d. The official judgment is available at Cour de cassation, second civil chamber, 24 September 2015, no. 14-23.169<\/a>. That decision concerns procedural submissions, not an INPI form. It nevertheless demonstrates why a company should use its real and current address in litigation documents, contracts and notices. A registered-office transfer should be followed by a controlled update of the company\u2019s legal templates, not only the public extract.<\/p>\n

If the portal shows \u201cformalit\u00e9 en attente de r\u00e9gularisation\u201d, the company should follow the stated correction path and preserve the original response. If the portal shows a formal refusal, identify the legal notification and the competent procedure. A new compliant filing and a challenge are not automatically interchangeable. A new filing may be efficient when the defect is genuine and can be corrected immediately. A challenge may be appropriate where the refusal misreads a complete file, applies the wrong rule or creates material prejudice through delay. The decision must be taken from the notification, the evidence and the applicable deadline.<\/p>\n

Do not manufacture evidence to make the file pass. An altered utility bill, backdated domiciliation contract, unexplained translation, false landlord authorisation or incorrect declaration can create a more serious problem than the original rejection. If the premises agreement was signed after the corporate decision, state the real chronology and explain the legal basis for the company\u2019s use of the premises. If the foreign parent changed its name, attach the official name-change evidence and explain the continuity. A transparent correction gives the registry a basis to update the record.<\/p>\n

The company should monitor more than the Kbis. Check the public RNE and RCS information, the correspondence address used by the tax administration, the bank\u2019s corporate file, the insurer\u2019s policy schedule and any contractual notice provisions. Where the registered office is also the address of a beneficial owner, check whether the personal address information requires a separate update or confidentiality request. The INPI guidance on anonymising personal data in company formalities<\/a> explains that certain personal information may be protected in qualifying situations. That issue should be handled through the official process and not by inserting a private mailbox that the company cannot legally use.<\/p>\n

A foreign founder should keep a bilingual internal closing checklist:<\/p>\n