{"id":2129547,"date":"2026-09-24T13:56:13","date_gmt":"2026-09-24T11:56:13","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/24\/foreign-company-france-annual-calendar-accounts-agm-filing-deadlines-abroad\/"},"modified":"2026-09-24T13:56:13","modified_gmt":"2026-09-24T11:56:13","slug":"foreign-company-france-annual-calendar-accounts-agm-filing-deadlines-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/24\/foreign-company-france-annual-calendar-accounts-agm-filing-deadlines-abroad\/","title":{"rendered":"Your French Company Has Annual Deadlines While You Live Abroad: Accounts, Shareholder Meeting, Filing and Tax Calendar"},"content":{"rendered":"

You live in London, New York, Dubai or Singapore and you own a company in France \u2014 a SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e, the flexible joint-stock company most foreign founders choose), a SARL (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, the limited liability company with shares called parts sociales), or a branch of your foreign group. The company trades, invoices, pays salaries, and everything seems under control. Then a letter arrives from the greffe (the registry office of the commercial court, which keeps the RCS, the Registre du commerce et des soci\u00e9t\u00e9s, the French company register): your annual accounts were never filed. Or your accountant warns you that the six-month deadline to approve the accounts expired weeks ago. Or your bank blocks a transfer because the Kbis (the official identity card of a French company, an extract of the RCS) shows an outdated director. French company law runs on a strict annual calendar, and distance is no excuse: the same deadlines apply whether you sit in Paris or on another continent, and the penalties strike the director personally. This guide gives you the complete legal calendar of a French company owned from abroad \u2014 approval of the accounts, filing at the registry, corporate tax, VAT (value added tax), social declarations, and the register of beneficial owners \u2014 with every decisive rule quoted from the statute or the Court of Cassation. Choosing the vehicle is covered in our guide to SAS, SARL, subsidiary or branch<\/a>, opening the bank account in our bank account guide<\/a>, and corporate income tax in detail in our corporate tax guide<\/a>.<\/p>\n

I. How do you approve and file your French company’s accounts on time from abroad?<\/h2>\n

A. When must you approve your French company’s annual accounts, and how do you hold the meeting from abroad?<\/h3>\n

Every trader in France must keep accounts. Article L123-12 of the Commercial Code<\/a> states: \u00ab Toute personne physique ou morale ayant la qualit\u00e9 de commer\u00e7ant doit proc\u00e9der \u00e0 l’enregistrement comptable des mouvements affectant le patrimoine de son entreprise. \u00bb (Every natural or legal person with the status of trader must record in accounts the movements affecting the assets of the business.) The same article continues: \u00ab Elle doit \u00e9tablir des comptes annuels \u00e0 la cl\u00f4ture de l’exercice au vu des enregistrements comptables et de l’inventaire. \u00bb (It must draw up annual accounts at the close of the financial year on the basis of the accounting records and the inventory.) And it defines the package: \u00ab Ces comptes annuels comprennent le bilan, le compte de r\u00e9sultat et une annexe, qui forment un tout indissociable. \u00bb (These annual accounts comprise the balance sheet, the profit and loss account and notes, which form an inseparable whole.) The bilan shows what the company owns and owes, the compte de r\u00e9sultat shows profit or loss for the year, and the annexe explains the figures. Your accountant prepares them, but the law makes their approval a shareholder decision with a hard deadline.<\/p>\n

At the close of each financial year, management must draw up the inventory and the accounts and write a management report. Article L232-1 of the Commercial Code<\/a> provides: \u00ab A la cl\u00f4ture de chaque exercice le conseil d’administration, le directoire ou les g\u00e9rants dressent l’inventaire, les comptes annuels conform\u00e9ment aux dispositions de la section 2 du chapitre III du titre II du livre Ier et \u00e9tablissent un rapport de gestion \u00e9crit. \u00bb (At the close of each financial year the board of directors, the management board or the managers draw up the inventory, the annual accounts in accordance with the provisions of section 2 of chapter III of title II of book I, and establish a written management report.) In a SARL, the g\u00e9rant (the manager) performs this task; in a SAS, the pr\u00e9sident (the president, the legal representative) or the governing body designated by the articles performs it. Small companies benefit from simplifications \u2014 the smallest ones may not have to write a full rapport de gestion \u2014 but the inventory and the three-part accounts remain compulsory for every commercial company, including the one-person EURL (entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e) and SASU (soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle) that many foreign founders use as their French vehicle.<\/p>\n

The central deadline is six months from the close of the financial year. If your company closes its accounts on 31 December, as most French companies do, the shareholders must approve the accounts before 30 June. For a SARL, Article L223-26 of the Commercial Code<\/a> states: \u00ab Le rapport de gestion, l’inventaire et les comptes annuels \u00e9tablis par les g\u00e9rants, sont soumis \u00e0 l’approbation des associ\u00e9s r\u00e9unis en assembl\u00e9e, dans le d\u00e9lai de six mois \u00e0 compter de la cl\u00f4ture de l’exercice sous r\u00e9serve de prolongation de ce d\u00e9lai par d\u00e9cision de justice. \u00bb (The management report, the inventory and the annual accounts drawn up by the managers are submitted for the approval of the shareholders meeting in general meeting, within six months of the close of the financial year, subject to extension of this period by court decision.) For a company with a board structure, Article L225-100 of the Commercial Code<\/a> states: \u00ab L’assembl\u00e9e g\u00e9n\u00e9rale ordinaire est r\u00e9unie au moins une fois par an, dans les six mois de la cl\u00f4ture de l’exercice, sous r\u00e9serve de prolongation de ce d\u00e9lai par d\u00e9cision de justice. \u00bb (The ordinary general meeting is held at least once a year, within six months of the close of the financial year, subject to extension of this period by court decision.) SAS companies follow the rules their own articles set for shareholder decisions, but the six-month horizon governs them in practice, and every company whose year ends on 31 December faces the same 30 June wall.<\/p>\n

Living abroad changes nothing about the deadline, but it changes how you organise the meeting. The law anticipates shareholders who cannot or will not meet: if the meeting has not been convened within six months, the public prosecutor or any interested person \u2014 in a SARL \u2014 or the prosecutor or any shareholder \u2014 in a larger company \u2014 can ask the president of the competent court, ruling in summary proceedings, to order the managers to convene the meeting, if necessary under a daily penalty, or to appoint an agent to do so. Both Article L223-26<\/a> and Article L225-100<\/a> contain this mechanism, which means a minority shareholder, a creditor or even the prosecutor can force your company into a court-ordered meeting if you let the deadline slide. The practical lesson for a founder abroad is simple: diary the six-month date the day the financial year closes, instruct your accountant in March at the latest, and hold the meeting \u2014 by videoconference if your articles allow it, or by written consultation where the form of company permits \u2014 before the end of June. If the accounts are not ready, the only lawful escape is to petition the president of the commercial court for an extension before the deadline expires; courts grant such extensions routinely when asked in time, and never when asked afterwards.<\/p>\n

The meeting itself must be documented as carefully as the figures. Shareholders must receive the accounts, the proposed resolutions and, where one exists, the auditor’s report within the periods set by regulation before the meeting; any decision taken in breach of these communication duties can be annulled. The meeting votes on the accounts, on the allocation of the result \u2014 dividends, reserves, or carried-forward losses \u2014 and on the discharge of management where applicable. The minutes, the attendance sheet and the voted resolution allocating the profit or loss are the documents the registry will ask for at the next stage, and the tax authorities will ask for the same allocation when they check the dividend withholding tax on distributions to a foreign parent, a point developed in our dividends guide<\/a>. A founder who signs everything alone as sole shareholder of an EURL or SASU must still draw up dated minutes and a written allocation decision: a sole shareholder who approves nothing on paper has approved nothing in law.<\/p>\n

B. How do you file the approved accounts at the registry, and what does the public see?<\/h3>\n

Approving the accounts is only half the duty; the other half is filing them so that creditors, suppliers, banks and the tax authorities can see them. Every SARL must file at the greffe. Article L232-22 of the Commercial Code<\/a> states: \u00ab Toute soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e est tenue de d\u00e9poser au greffe du tribunal, pour \u00eatre annex\u00e9s au registre du commerce et des soci\u00e9t\u00e9s, dans le mois suivant l’approbation des comptes annuels par l’assembl\u00e9e ordinaire des associ\u00e9s ou par l’associ\u00e9 unique ou dans les deux mois suivant cette approbation lorsque ce d\u00e9p\u00f4t est effectu\u00e9 par voie \u00e9lectronique \u00bb (Every limited liability company must file with the registry of the court, to be appended to the trade and companies register, within one month of the approval of the annual accounts by the ordinary meeting of shareholders or by the sole shareholder, or within two months of such approval where filing is made electronically). Every joint-stock company \u2014 which includes the SAS, the vehicle of choice for foreign groups \u2014 bears the mirror duty. Article L232-23 of the Commercial Code<\/a> states: \u00ab Toute soci\u00e9t\u00e9 par actions est tenue de d\u00e9poser au greffe du tribunal, pour \u00eatre annex\u00e9s au registre du commerce et des soci\u00e9t\u00e9s, dans le mois suivant l’approbation des comptes annuels par l’assembl\u00e9e g\u00e9n\u00e9rale des actionnaires ou dans les deux mois suivant cette approbation lorsque ce d\u00e9p\u00f4t est effectu\u00e9 par voie \u00e9lectronique \u00bb (Every joint-stock company must file with the registry of the court, to be appended to the trade and companies register, within one month of the approval of the annual accounts by the general meeting of shareholders, or within two months of such approval where filing is made electronically). The implementing rule confirms the arithmetic. Article R123-111 of the Commercial Code<\/a> states: \u00ab Les soci\u00e9t\u00e9s commerciales sont tenues de d\u00e9poser, dans le d\u00e9lai d’un mois \u00e0 compter de leur approbation par l’assembl\u00e9e ordinaire, les documents comptables pr\u00e9vus aux articles L. 232-21 \u00e0 L. 232-23 \u00bb (Commercial companies must file, within one month of their approval by the ordinary meeting, the accounting documents provided for in articles L.232-21 to L.232-23.) It adds for electronic filing: \u00ab Dans ce cas, le d\u00e9lai pr\u00e9vu au premier alin\u00e9a est port\u00e9 \u00e0 deux mois. \u00bb (In that case, the period provided for in the first paragraph is extended to two months.) The official service-public guidance summarises the same rule for each form of company \u2014 one month on paper at the greffe, two months through the online single-window system, the guichet des formalit\u00e9s des entreprises run with the INPI (Institut national de la propri\u00e9t\u00e9 industrielle, the French industrial property office that now operates the company formalities portal): see D\u00e9p\u00f4t des comptes annuels d’une soci\u00e9t\u00e9<\/a>.<\/p>\n

Concretely, for a 31 December year-end with accounts approved on 20 June, paper filing is due by 20 July and electronic filing by 20 August. The file contains the approved balance sheet, profit and loss account and notes, the proposed and voted profit allocation, and, where the company has one, the statutory auditor’s report; small companies may file abbreviated accounts and medium-sized companies simplified ones, and the smallest companies can ask that their accounts not be made public, but the filing itself remains compulsory. Filing is done online through the INPI single window, which forwards the documents to the competent greffe for appending to the RCS; the filing is then announced in the BODACC (Bulletin officiel des annonces civiles et commerciales, the official gazette publishing company filings and insolvency notices), which is how your bank, your suppliers and the courts check that your company is alive and transparent. A company whose accounts never appear in the BODACC looks dormant or careless, and banks in particular draw consequences: an up-to-date Kbis plus published accounts is the standard file a bank demands before releasing funds, renewing an overdraft or accepting a capital increase from a foreign parent. Our Kbis troubleshooting guide<\/a> explains what to do when the registry blocks or delays your extract.<\/p>\n

Missing the filing deadline triggers a graduated response that ends, if you persist, before a judge. Any interested person \u2014 a creditor, a supplier, a shareholder \u2014 and the public prosecutor can ask the president of the commercial court to order the company to file. Article R611-13 of the Commercial Code<\/a> states that \u00ab le pr\u00e9sident du tribunal rend une ordonnance faisant injonction au repr\u00e9sentant l\u00e9gal de la personne morale de d\u00e9poser les comptes annuels \u00bb (the president of the court issues an order enjoining the legal representative of the legal person to file the annual accounts) \u00ab dans un d\u00e9lai d’un mois \u00e0 compter de la notification ou de la signification de l’ordonnance, sous peine d’astreinte \u00bb (within one month of notification or service of the order, under penalty of a periodic penalty payment). The order is not open to appeal, it sets the daily rate of the astreinte (the running financial penalty that accrues each day of delay), and it summons the case back for examination \u2014 so a founder who ignores the mailbox of the French registered office can accumulate thousands of euros in penalties before learning of the order. In practice, courts of appeal regularly hear disputes about the liquidation of such penalty payments, which shows how mechanically the system operates: file late, get ordered to file under penalty, then argue about the bill. The only reliable defence is the calendar \u2014 approve within six months, file within one month on paper or two months online, and keep the filing receipts with the meeting minutes in the company’s records.<\/p>\n

Three practical habits keep a foreign-owned company safe at this stage. First, align the whole chain on one timetable: accountant delivers draft accounts by April, auditor \u2014 if the company has a commissaire aux comptes, the statutory auditor compulsory above size thresholds or on group request \u2014 reports in May, shareholders approve in June, filing goes out in July. Second, designate one person in France to receive registry correspondence: the g\u00e9rant or pr\u00e9sident if resident, otherwise a domiciliation agent or counsel whose address is the company’s formal point of contact, with an instruction to forward every greffe letter within 48 hours. Third, check publication: a few weeks after filing, search the BODACC notice and order a fresh Kbis to confirm the accounts are recorded. These habits cost little and prevent the two most common foreign-founder failures \u2014 the June meeting forgotten because nobody in the group owned the date, and the July filing missed because the signed minutes stayed in an inbox abroad while the registry counted down the month.<\/p>\n

II. What else must your French company never miss during the year, and what happens if you do?<\/h2>\n

A. Which tax, social and beneficial-owner filings punctuate the life of your French company?<\/h3>\n

Accounts approval and filing are the spine of the calendar, but a French company lives under three parallel clocks \u2014 tax, social, and transparency \u2014 and each of them ticks whether the owner is in Paris or abroad. The corporate income tax clock starts with the principle that the tax is assessed as a single amount in the name of the company for all its taxable activities in France: Article 218 of the General Tax Code<\/a> states: \u00ab l’imp\u00f4t sur les soci\u00e9t\u00e9s est \u00e9tabli sous une cote unique au nom de la personne morale ou association pour l’ensemble de ses activit\u00e9s imposables en France \u00bb (corporate income tax is assessed under a single assessment in the name of the legal person or association for all of its taxable activities in France). From that principle flows the annual return \u2014 the liasse fiscale, the full tax pack filed electronically within three months of the year-end, normally early May for a December year-end \u2014 plus four quarterly instalments during the year and the balance when the return is filed. A foreign parent that extracts the profit as dividends then faces the withholding-tax machinery: the shareholders’ vote on the allocation, documented at the June meeting, determines the distributable amount, and the treaty between France and the parent’s country determines the rate. Rates, instalments, returns and payment from a foreign bank account are detailed in our corporate income tax guide<\/a> and the dividend mechanics in our dividends guide<\/a>; the calendar point is that the tax return and the accounts approval draw on the same figures, so a delay in the accounts poisons the tax return too.<\/p>\n

The VAT clock runs faster and punishes delay automatically. Once registered \u2014 and every operating French company needs its French VAT number, the num\u00e9ro de TVA intracommunautaire used for invoices and intra-Community trade \u2014 the company files periodic returns: monthly CA3 returns for most active companies, quarterly for smaller ones, with payment of the VAT due and, separately, the Intrastat and ECS declarations for goods and services traded within the European Union. The new electronic-invoicing reform adds a structural deadline to this clock: from 1 September 2026, large and medium companies must receive electronic invoices through an approved platform, and all VAT-registered businesses must be able to receive them, with e-reporting duties for transactions outside the invoicing mandate. Registration steps, first returns and penalties are covered in our VAT guide<\/a> and the reform timetable in our e-invoicing guide<\/a>. For the calendar, the message is that VAT is a monthly discipline, not an annual one: a founder who discovers French VAT at year-end discovers twelve late returns, automatic surcharges and interest, and a corrective workload that dwarfs the cost of monthly bookkeeping.<\/p>\n

The social clock starts the day the company hires its first person in France and never stops. Hiring means a DPAE (d\u00e9claration pr\u00e9alable \u00e0 l’embauche, the pre-hiring declaration filed with URSSAF before any employee starts), a written French-law contract, registration of the company with URSSAF (Union de recouvrement des cotisations de s\u00e9curit\u00e9 sociale et d’allocations familiales, the agency collecting employers’ and employees’ social contributions), monthly payroll with bulletins de paie (payslips), monthly or quarterly DSN (d\u00e9claration sociale nominative, the single monthly electronic payroll declaration), and payment of contributions at source. Each step has its own deadline measured in days, not months \u2014 the DPAE no earlier than eight days and no later than the moment hiring begins, the DSN by the 5th or 15th of the following month depending on headcount \u2014 and URSSAF audits the chain with powers to reassess several years of contributions. The full hiring sequence is explained in our first-employee guide<\/a> and the audit defence in our URSSAF audit guide<\/a>. A founder abroad must understand that payroll cannot be improvised from the head office: it requires a French payroll provider, a French bank account for direct debits, and a named person who checks every monthly declaration, because missed DSN filings generate penalties per employee per month and trigger the audits nobody wants.<\/p>\n

The transparency clock is the easiest to forget and the quickest to sanction. Every company must declare its beneficial owners \u2014 the b\u00e9n\u00e9ficiaires effectifs, the natural persons who ultimately own or control more than 25% of the capital or voting rights, or who exercise control by other means \u2014 to the RCS through the single window, and must update the declaration within thirty days of any change: sale of shares, arrival of a new investor, change of control at the level of the foreign parent. Article L561-46 of the Monetary and Financial Code<\/a> states that the companies concerned \u00ab d\u00e9clarent au registre du commerce et des soci\u00e9t\u00e9s, par l’interm\u00e9diaire de l’organisme mentionn\u00e9 au deuxi\u00e8me alin\u00e9a de l’article L. 123-33 du code de commerce, les informations relatives aux b\u00e9n\u00e9ficiaires effectifs \u00bb (declare to the trade and companies register, through the body mentioned in the second paragraph of article L.123-33 of the Commercial Code, information relating to beneficial owners). The declaration covers identity, personal domicile and the terms of control, and the criminal penalty for missing or false declarations reaches six months’ imprisonment and 7,500 euros in fines for the director. Every change at shareholder level \u2014 including a group restructuring abroad that the French subsidiary learns about months later \u2014 restarts the thirty-day clock, which is why groups with foreign holding chains miss it so often. Practical details are set out in our beneficial-owner guide<\/a>. Added to these clocks are the event-driven filings \u2014 change of director, change of registered office, capital increase, share transfer \u2014 each of which must reach the registry within one month with a publication in a legal gazette and an updated Kbis; our director-change guide<\/a> walks through the most frequent one.<\/p>\n

B. What do missed deadlines cost you: fines, court orders and personal liability for the director?<\/h3>\n

The calendar is backed by criminal fines aimed directly at the director. In a SARL, Article L241-5 of the Commercial Code<\/a> states: \u00ab Est puni de 9 000 \u20ac d’amende le fait, pour les g\u00e9rants, de ne pas soumettre \u00e0 l’approbation de l’assembl\u00e9e des associ\u00e9s ou de l’associ\u00e9 unique l’inventaire, les comptes annuels et le rapport de gestion \u00e9tablis pour chaque exercice. \u00bb (Managers face a 9,000 euro fine for failing to submit the inventory, the annual accounts and the management report drawn up for each financial year for the approval of the meeting of shareholders or of the sole shareholder.) In a joint-stock company, Article L242-8 of the Commercial Code<\/a> states: \u00ab Est puni d’une amende de 9000 euros le fait, pour le pr\u00e9sident, les administrateurs ou les directeurs g\u00e9n\u00e9raux d’une soci\u00e9t\u00e9 anonyme, de ne pas, pour chaque exercice, dresser l’inventaire et \u00e9tablir des comptes annuels et un rapport de gestion. \u00bb (The chairman, directors or chief executives of a public limited company face a 9,000 euro fine for failing, for each financial year, to draw up the inventory and establish annual accounts and a management report.) These are criminal penalties pronounced by a criminal court, entered on the director’s record, and available for every financial year missed \u2014 two forgotten years mean two fines. Prosecutions are not daily practice, but the provisions give the prosecutor a weapon that is used in fraud and bankruptcy cases, and they set the tone: approving and drawing up the accounts is a personal duty of the director, not an administrative chore that can be delegated away and forgotten.<\/p>\n

Beyond fines, sloppy accounts destroy the director’s position if the company later collapses. When a court opens liquidation proceedings and the assets cannot pay the creditors, the liquidator can sue the directors to bear all or part of the shortfall. Article L651-2 of the Commercial Code<\/a> states: \u00ab Lorsque la liquidation judiciaire d’une personne morale fait appara\u00eetre une insuffisance d’actif, le tribunal peut, en cas de faute de gestion ayant contribu\u00e9 \u00e0 cette insuffisance d’actif, d\u00e9cider que le montant de cette insuffisance d’actif sera support\u00e9, en tout ou en partie, par tous les dirigeants de droit ou de fait, ou par certains d’entre eux, ayant contribu\u00e9 \u00e0 la faute de gestion. \u00bb (Where the court-ordered liquidation of a legal person reveals an insufficiency of assets, the court may, in the event of a management fault having contributed to that insufficiency, decide that the amount of the insufficiency will be borne, in whole or in part, by all the de jure or de facto managers, or by some of them, who contributed to the management fault.) The statute protects honest mistakes: \u00ab Toutefois, en cas de simple n\u00e9gligence du dirigeant de droit ou de fait dans la gestion de la personne morale, sa responsabilit\u00e9 au titre de l’insuffisance d’actif ne peut \u00eatre engag\u00e9e. \u00bb (However, in the event of mere negligence by the de jure or de facto manager in the management of the legal person, liability for insufficiency of assets cannot be imposed.) And the liquidator must act fast: \u00ab L’action se prescrit par trois ans \u00e0 compter du jugement qui prononce la liquidation judiciaire. \u00bb (The action is time-barred three years after the judgment ordering court-ordered liquidation.) The line between mere negligence and management fault runs through the accounts: failing to keep proper books, hiding a probable liability, or running the company without ever holding a meeting crosses it.<\/p>\n

The Court of Cassation drew that line sharply in a September 2026 ruling that every foreign director should read. After a company went into liquidation, the liquidator sued the manager for the shortfall, arguing among other faults that the accounts had omitted a provision for a litigation risk the manager knew about. The Court upheld the court of appeal, holding that \u00ab l’absence de constitution d’une telle provision a eu pour effet la pr\u00e9sentation d’une comptabilit\u00e9 inexacte donnant une image fauss\u00e9e de la situation de la soci\u00e9t\u00e9, caract\u00e9risant une faute de gestion ayant contribu\u00e9 \u00e0 l’insuffisance d’actif. \u00bb (the failure to record such a provision had the effect of presenting inaccurate accounts giving a distorted picture of the company’s position, constituting a management fault having contributed to the insufficiency of assets.) The manager knew the risk \u2014 his own counsel had warned him that sums received provisionally under a judgment under appeal might have to be repaid \u2014 yet the accounts showed no provision, so partners and creditors saw a healthy company that did not exist. See Court of Cassation, Commercial Chamber, 9 September 2026, appeal no. 24-22.135, decision no. 441 F-B<\/a>. The lesson for a founder abroad is direct: telling your accountant about a dispute, a tax reassessment or a doubtful receivable is not paperwork, it is self-protection, because an omitted provision in approved accounts becomes, years later, the exhibit that makes you pay the company’s debts from your own pocket.<\/p>\n

Courts of appeal apply the same logic to the calendar failures themselves. In a June 2025 case, the Aix-en-Provence court confirmed a judgment that had treated a SARL manager’s failure to hand over any accounts and failure to hold any general meeting \u2014 alongside uninsured activity, late declaration of insolvency and continued loss-making trading \u2014 as management faults justifying an order to bear the entire shortfall of more than 590,000 euros (Aix-en-Provence Court of Appeal, chamber 3-2, 26 June 2025, RG 24\/07000, confirming the Nice commercial court judgment of 21 May 2024). The court recalled the governing test under Article L651-2<\/a>: only a manager responsible for one or more management faults going beyond mere negligence, committed before the opening of the proceedings and having contributed to the shortfall, can be condemned. A missed meeting alone rarely triggers such a case; but when the company fails, the liquidator reconstructs the whole history, and blank years \u2014 no minutes, no filed accounts, no BODACC trace \u2014 turn an explicable business failure into a personal condemnation. Tax and social administrations add their own layer: late corporate-tax returns bring a 10% surcharge plus monthly interest, late VAT returns the same, undeclared beneficial owners a criminal file, and missed DSN filings per-employee penalties that accumulate silently until an audit multiplies them across three years.<\/p>\n

Conclusion<\/h2>\n

The legal calendar of your French company fits on one page, and it does not bend for distance. Approve the accounts within six months of the year-end, file them within one month on paper or two months online, declare and pay corporate tax on the same figures, file VAT returns every month or quarter, declare every payslip through the monthly DSN, and update the beneficial-owner register within thirty days of any change at shareholder level. Each deadline has an owner \u2014 the g\u00e9rant or pr\u00e9sident \u2014 a recipient \u2014 the meeting, the greffe, the tax office, URSSAF, the RCS \u2014 and a sanction that strikes the director personally: a 9,000 euro criminal fine per forgotten year, a court order under a daily penalty, and, if the company collapses, a personal bill for the shortfall where inaccurate or missing accounts misled creditors. The September 2026 Court of Cassation ruling should settle any temptation to treat the accounts as a formality: accounts that hide a known risk are a management fault, and the fault follows the director into the liquidation. Run the calendar the other way round \u2014 accountant engaged by March, meeting held in June from wherever you are, filing receipts checked against the BODACC in July, payroll and VAT delegated to a French provider with monthly controls \u2014 and the French company becomes what it should be for a foreign group: a transparent vehicle whose Kbis, published accounts and clean filings make banks lend, suppliers trust and buyers pay a full price. Put the four dates of your company’s year on the group’s calendar today, name the person who owns each one, and keep the minutes and receipts where your successor can find them.<\/p>\n

Need a quick opinion on your case<\/h2>\n

A telephone consultation within 48 hours with a lawyer of the firm, for foreign founders and companies doing business in France. Telephone consultation: 80 EUR incl. VAT.<\/p>\n

Call +33 6 46 60 58 22<\/a> or write via the contact page<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Approve within six months, file within one to two months, declare tax, VAT, payroll and beneficial owners on time: the full legal calendar of a French company owned from abroad, with the fines and director liability for missed deadlines.<\/p>\n","protected":false},"author":251031309,"featured_media":16483,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80314,80313],"tags":[],"class_list":["post-2129547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decryptage","category-doing-business-in-france"],"yoast_head":"\nYour French Company Has Annual Deadlines While You Live Abroad: Accounts, Shareholder Meeting, Filing and Tax Calendar - 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