{"id":2134154,"date":"2026-09-29T05:54:34","date_gmt":"2026-09-29T03:54:34","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/29\/foreign-company-france-tup-dissolution-confusion-sole-shareholder-abroad\/"},"modified":"2026-09-29T05:54:34","modified_gmt":"2026-09-29T03:54:34","slug":"foreign-company-france-tup-dissolution-confusion-sole-shareholder-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/29\/foreign-company-france-tup-dissolution-confusion-sole-shareholder-abroad\/","title":{"rendered":"You Own 100% of Your French Company and Live Abroad: Close It in One Step With the Universal Transfer (TUP)"},"content":{"rendered":"

Your French adventure is over, but your French company is still alive. The Lyon or Paris subsidiary has stopped trading, the group is refocusing on its home market, and you \u2014 the German GmbH<\/em>, the American parent, the holding in Luxembourg or Dubai \u2014 own one hundred percent of its shares from abroad. Every month the empty shell still burns accounting fees, still owes filings, and still keeps a director exposed. Your accountant proposes the standard two-step funeral: vote an early dissolution, appoint a liquidator, wait months for the closing meeting, then collect the struck-off Kbis<\/em> (the official registration certificate issued by the greffe<\/em>, the clerk’s office of the commercial court). That track works, and it is described in our companion guide on closing your French company from abroad through dissolution and liquidation<\/a>. But when a single company holds every share, French law offers a faster one-step exit that needs no liquidator, no closing meeting and no distribution of a surplus: the transmission universelle du patrimoine<\/em>, the universal transfer of assets universally known as the TUP, or dissolution-confusion. For the full journey from creation to closure, start with our hub guide on setting up a company in France as a foreign founder<\/a>.<\/p>\n

This guide explains the TUP shutdown in business language for a foreign sole shareholder: who is allowed to use it and who is locked out, how to trigger it from abroad without flying to France, what happens during the thirty-day window when creditors can object, what tax the transfer triggers and how the neutrality regime softens it, why employees and leases must be handled before \u2014 not during \u2014 the operation, and how the tax administration itself was defeated in 2025 when it tried to undo a published TUP after the deadline. Every decisive rule is quoted from the statute or the judgment that states it, with the official reference your advisers will ask for. French acronyms are translated on first use: RCS<\/em> (Registre du commerce et des soci\u00e9t\u00e9s<\/em>, the trade and companies register), BODACC<\/em> (Bulletin officiel des annonces civiles et commerciales<\/em>, the official gazette where company events are published), DGFIP<\/em> (Direction g\u00e9n\u00e9rale des finances publiques<\/em>, the French tax administration), URSSAF<\/em> (the social-security collection agency), and guichet unique<\/em> (the single online portal run by the INPI<\/em>, the French intellectual-property office, through which every company formality passes since 2023).<\/p>\n

I. How Do You Shut Down a Wholly Owned French Company From Abroad Without a Liquidation?<\/h2>\n

A. Who Can Use the One-Step TUP Exit and What Decision Starts It?<\/h3>\n

The starting rule is stated in Article 1844-5 of the Civil Code<\/a>: “En cas de dissolution, celle-ci entra\u00eene la transmission universelle du patrimoine de la soci\u00e9t\u00e9 \u00e0 l’associ\u00e9 unique, sans qu’il y ait lieu \u00e0 liquidation.” When the company that is dissolved has only one shareholder, dissolution does not open a winding-up at all: the entire assets and liabilities move automatically to that sole shareholder, and the dissolved company disappears. The contrast with the ordinary track is written into Article L237-2 of the Commercial Code<\/a>, which provides that “La soci\u00e9t\u00e9 est en liquidation d\u00e8s l’instant de sa dissolution pour quelque cause que ce soit sauf dans le cas pr\u00e9vu au troisi\u00e8me alin\u00e9a de l’article 1844-5 du code civil.” The TUP is that express exception: no “soci\u00e9t\u00e9 en liquidation” suffix after the company name, no liquidator appointed, no final liquidation accounts to approve under Article L237-9 of the Commercial Code<\/a>, which convenes the shareholders “pour statuer sur le compte d\u00e9finitif, sur le quitus de la gestion du liquidateur et la d\u00e9charge de son mandat et pour constater la cl\u00f4ture de la liquidation.” None of that machinery applies here, which is exactly why groups closing a French subsidiary from abroad prefer this track whenever it is open.<\/p>\n

It is not open to everyone, and the lock-out is absolute. The same Article 1844-5<\/a> ends with this sentence: “Les dispositions du troisi\u00e8me alin\u00e9a ne sont pas applicables aux soci\u00e9t\u00e9s dont l’associ\u00e9 unique est une personne physique.” If you personally \u2014 a human being living in London, New York or Tel Aviv \u2014 directly own one hundred percent of your French SASU<\/em> (soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle<\/em>, the one-shareholder version of the flexible joint-stock company) or EURL<\/em> (entreprise unipersonnelle \u00e0 responsabilit\u00e9 limit\u00e9e<\/em>, the one-member limited-liability company), the TUP door is closed to you and the classic liquidation track in our closure companion guide<\/a> is your only voluntary route. The one-step exit is reserved for a sole shareholder that is itself a legal entity: your foreign parent company, your holding, or a sister company that first buys out the minority. Foreign groups therefore routinely reorganise before closing \u2014 the parent acquires the last few percent held by a co-founder or a manager \u2014 precisely to unlock this procedure. Buying out a minority solely to enable a TUP is lawful preparation, not fraud, provided the sale is real, priced and documented; what courts punish is faking the publicity or starving creditors, never the reorganisation itself.<\/p>\n

Company form matters less than shareholder structure. A French SAS<\/em> (soci\u00e9t\u00e9 par actions simplifi\u00e9e<\/em>, the flexible joint-stock company most foreign founders choose), a SARL<\/em> (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/em>, the limited-liability company with restricted share transfers), an SA<\/em> (soci\u00e9t\u00e9 anonyme<\/em>, the public limited company) or a SCS<\/em> can all disappear through a TUP once all their shares sit in a single corporate hand, whether that hand is French or foreign. The dissolved company must still be solvent in the practical sense: the TUP is a voluntary shutdown for a company that can pay, not a rescue for one that cannot. If the French subsidiary is already unable to meet its current liabilities with its available assets \u2014 the cessation des paiements<\/em>, the state of insolvency \u2014 neither the TUP nor the friendly liquidation is available and the court-driven insolvency track takes over. Check solvency with your accountant before choosing the track, because a TUP launched over an insolvent company invites every creditor to oppose and the court to requalify the story.<\/p>\n

The launch itself is a single corporate decision, and it can be signed from abroad. The sole shareholder \u2014 typically the board of the foreign parent acting under its own law \u2014 adopts a written resolution dissolving the French company without liquidation, with express reference to the third paragraph of Article 1844-5, fixing the effective date and authorising a representative in France to file and publish. No shareholders’ meeting in Paris is required, no trip is required, and no court is involved at this stage. The decision is then filed on the guichet unique<\/em> and the dissolution is published in a support habilit\u00e9 \u00e0 recevoir les annonces l\u00e9gales<\/em> (an authorised legal-notices outlet) of the department of the registered office, after which the greffe<\/em> records the dissolution in the RCS<\/em> and a notice goes to the BODACC<\/em>. Filing fees, announcement costs and the greffe<\/em> disbursements for a Paris filing typically total a few hundred euros \u2014 an order of magnitude below a full liquidation with a paid external liquidator running for months. For a Paris-registered company the competent greffe<\/em> is the clerk’s office of the Paris commercial court, now called the Tribunal des activit\u00e9s \u00e9conomiques de Paris, and the announcement must appear in an outlet authorised for Paris; your French counsel or formalist handles both online from the filed decision. Keep the chain of authority clean: board resolution of the parent, delegation to the French representative, translation where the greffe<\/em> asks for it, and a share register showing one hundred percent in the same corporate hand on the day of the decision. A missing link in that chain is the most common cause of a rejected filing, and a rejected filing restarts the thirty-day clock described below.<\/p>\n

B. What Happens During the Thirty Days When Creditors Can Block the Transfer?<\/h3>\n

Publication starts a thirty-day countdown that belongs to the creditors. Article 1844-5<\/a> states it plainly: “Les cr\u00e9anciers peuvent faire opposition \u00e0 la dissolution dans le d\u00e9lai de trente jours \u00e0 compter de la publication de celle-ci. Une d\u00e9cision de justice rejette l’opposition ou ordonne soit le remboursement des cr\u00e9ances, soit la constitution de garanties si la soci\u00e9t\u00e9 en offre et si elles sont jug\u00e9es suffisantes.” Any creditor can object within thirty days of publication \u2014 suppliers, the landlord, the bank, URSSAF<\/em>, and the tax administration \u2014 and a judge then either throws the objection out or orders the claim repaid or secured with guarantees. The same article fixes the finish line: “La transmission du patrimoine n’est r\u00e9alis\u00e9e et il n’y a disparition de la personne morale qu’\u00e0 l’issue du d\u00e9lai d’opposition ou, le cas \u00e9ch\u00e9ant, lorsque l’opposition a \u00e9t\u00e9 rejet\u00e9e en premi\u00e8re instance ou que le remboursement des cr\u00e9ances a \u00e9t\u00e9 effectu\u00e9 ou les garanties constitu\u00e9es.” Until the window closes unopposed, or until each objection is rejected or satisfied, nothing transfers and the dissolved company legally survives. Only then does the greffe<\/em> issue the certificate of non-opposition (certificat de non-opposition<\/em>) and record the radiation<\/em>, the striking-off that finally deletes the company from the RCS<\/em>.<\/p>\n

For a foreign shareholder managing this from abroad, the operational lesson is toailure-proof the window before it opens. Pay the small suppliers first and collect their receipts. Negotiate the landlord’s exit and the end of the bail commercial<\/a><\/em> (the French commercial lease) in writing before publishing, because a landlord owed a quarter’s rent is the textbook opponent. Ask your accountant for a dated statement that the social-security filings (DSN<\/em>, the monthly online payroll declaration) and the VAT returns are current, since URSSAF<\/em> and the DGFIP<\/em> oppose through their collection units as a matter of routine whenever a balance is open \u2014 the exact point developed in our guides on URSSAF audits from abroad<\/a> and corporate tax from abroad<\/a>. If a debt is disputed, offer the judge-ready guarantee the statute mentions rather than ignoring the creditor: a blocked bank guarantee or an escrowed sum in the amount of the claim converts a blocking opposition into a rejected one. And never let the announcement go out while a lawsuit, a tax audit or an employee claim is still running without a matching, visible provision \u2014 the Cour de cassation’s 11 March 2026 ruling (no. 24-21.461, full text on the Cour de cassation website<\/a>) holds for friendly liquidations that “la liquidation amiable<\/a> d’une soci\u00e9t\u00e9 impose l’apurement int\u00e9gral du passif, les cr\u00e9ances litigieuses devant, jusqu’au terme des proc\u00e9dures en cours, \u00eatre garanties par une provision” \u2014 the friendly winding-up requires the complete clearing of liabilities, with disputed claims secured by a provision until current proceedings end. The TUP has no liquidator to punish under Article L237-12 of the Commercial Code<\/a>, which provides that “Le liquidateur est responsable, \u00e0 l’\u00e9gard tant de la soci\u00e9t\u00e9 que des tiers, des cons\u00e9quences dommageables des fautes par lui commises dans l’exercice de ses fonctions” \u2014 but a TUP launched over a known unpaid creditor invites the same opposition logic through the thirty-day window, so clearing or securing every claim before publication is what makes the window close silently.<\/p>\n

The strongest proof that a clean, published TUP survives even the tax administration comes from Riom. In a 24 September 2025 judgment (no. RG 25\/00282, full text on the Cour de cassation website<\/a>), the Riom Court of Appeal confirmed that a French SAS dissolved by its sole shareholder, a Swiss holding company, through a TUP had validly disappeared even though the DGFIP<\/em> collection unit claimed the operation was engineered to frustrate recovery and asked the court to open insolvency proceedings against the struck-off company. The court noted that “la publication de la TUP a \u00e9t\u00e9 faite au journal d’annonces ‘le Semeur Hebdo’ paru le 22 d\u00e9cembre 2023 et les cr\u00e9anciers disposaient donc d’un d\u00e9lai de 30 jours pour faire opposition \u00e0 cette dissolution” \u2014 the announcement had been published, the creditors had their thirty days, and the tax office had let the deadline expire. It then recalled the controlling principle from the Cour de cassation (Commercial chamber, 25 May 2022, no. 19-24.470): a creditor can invoke fraud to attack a dissolution without liquidation only where the receiving company engineered a process that emptied the opposition right granted by “la facult\u00e9 d’opposition ouverte par l’article 1844-5, alin\u00e9a 3, du code civil” \u2014 and since the publicity was real and the deadline had passed unused, “l’argument d’une fraude ne peut \u00eatre invoqu\u00e9 pour contester une TUP si le cr\u00e9ancier a laiss\u00e9 expirer le d\u00e9lai de 30 jours.” The tax office lost and paid the appeal costs. The message for a foreign group is symmetrical and reassuring: publish properly, in the right outlet, with the real date, and a silent thirty days buys you a transfer that even the Treasury cannot reopen afterwards \u2014 while a sloppy or backdated publication hands every creditor the weapon the DGFIP<\/em> was denied here.<\/p>\n

II. What Tax, Staff and Loose Ends Remain Once the Assets Move to You?<\/h2>\n

A. What Tax Does the Transfer Trigger and How Do You Neutralise It?<\/h3>\n

Closing the company does not close the tax file; it accelerates it. Article 221 of the General Tax Code<\/a> governs companies subject to corporate income tax (IS<\/em>, imp\u00f4t sur les soci\u00e9t\u00e9s<\/em>) when they dissolve, merge or move, and the principle is immediate settlement: the final corporate-tax return must be drawn up and the tax on the last period paid as the company exits, rather than at the next ordinary filing season. In practice your accountant files a final liasse fiscale<\/em> (the year-end tax bundle) closing on the dissolution date, computes the IS<\/em> on the final profit, and reconciles the instalments (acomptes<\/em>) already paid \u2014 the mechanics described in our guide on corporate tax instalments and the local business tax from abroad<\/a>. The same stop-everything logic applies to VAT (TVA<\/em>, taxe sur la valeur ajout\u00e9e<\/em>): a final VAT return is filed, the last input VAT is recovered, and any VAT credit is claimed as a refund before the VAT number goes dark \u2014 the registration and return machinery being the one explained in our guide on VAT registration and returns from abroad<\/a>. Do not forget the local business tax (CFE<\/em>, cotisation fonci\u00e8re des entreprises<\/em>) for the current year, the payroll-based filings if staff were employed during the year, and the bank account, which should stay open until the last refund lands and only then be closed with a written confirmation from the bank \u2014 the account-closure discipline from our guide on opening and defending a French business bank account from abroad<\/a> applies in reverse on the way out.<\/p>\n

The transfer itself \u2014 buildings, equipment, receivables, contracts, debts \u2014 would in principle crystallise every latent gain in the dissolved company on the day of the TUP, and that is where the neutrality regime matters. Article 210-0 A of the General Tax Code<\/a> extends the merger tax regime to exactly your situation: “Aux op\u00e9rations d\u00e9crites au 1\u00b0 et au 2\u00b0 pour lesquelles il n’est pas proc\u00e9d\u00e9 \u00e0 l’\u00e9change de titres de la soci\u00e9t\u00e9 absorbante ou b\u00e9n\u00e9ficiaire de l’apport contre les titres de la soci\u00e9t\u00e9 absorb\u00e9e ou scind\u00e9e lorsque ces titres sont d\u00e9tenus soit par la soci\u00e9t\u00e9 absorbante ou b\u00e9n\u00e9ficiaire de l’apport” \u2014 operations with no share exchange because the receiving company already holds all the shares, which is precisely a TUP into a corporate sole shareholder. Under this regime the assets move at their book value, the taxation of latent gains is deferred, and the receiving company steps into the shoes of the dissolved one for the attached tax commitments, provided each stated condition is met and the required elections and statements are filed with the final return. Miss the election, misvalue an asset, or forget the accompanying statement, and the administration taxes the full gain immediately \u2014 so the TUP decision and the tax filing must be prepared as one file, not two. Two cross-border warnings complete the picture for a foreign parent. First, the French neutrality defers French tax; it does not decide how your home country taxes the incoming assets, so reconcile the operation with your home-country advisers before signing. Second, if the dissolved company distributes or is deemed to distribute anything to a non-resident on the way out, treaty analysis and possible withholding come back into play \u2014 the framework mapped in our guide on subsidiary profits and dividend withholding from abroad<\/a>. And unlike a liquidation surplus (boni de liquidation<\/em>), whose shareholder-level treatment is fixed by Article 161 of the General Tax Code<\/a> \u2014 “Le boni attribu\u00e9 lors de la liquidation d’une soci\u00e9t\u00e9 aux titulaires de droits sociaux en sus de leur apport n’est compris, le cas \u00e9ch\u00e9ant, dans les bases de l’imp\u00f4t sur le revenu que jusqu’\u00e0 concurrence de l’exc\u00e9dent du remboursement des droits sociaux annul\u00e9s sur le prix d’acquisition de ces droits” \u2014 a TUP pays no surplus to anyone: everything moves to the sole shareholder as a block, which is why groups with a profitable French subsidiary to absorb so often prefer it.<\/p>\n

B. What Moves Automatically, What Must Be Settled First, and How Do You Defend the Operation?<\/h3>\n

On the legal side the transfer is total: every asset, every contract, every debt and every pending lawsuit of the dissolved company continues in the person of the sole shareholder, who is liable for them without limit from the effective date. That universality is the TUP’s strength and its trap. Start with people, because this is where foreign parents most often stumble. Article L1224-1 of the Labour Code<\/a> provides: “Lorsque survient une modification dans la situation juridique de l’employeur, notamment par succession, vente, fusion, transformation du fonds, mise en soci\u00e9t\u00e9 de l’entreprise, tous les contrats de travail en cours au jour de la modification subsistent entre le nouvel employeur et le personnel de l’entreprise.” Employment contracts in force on the day of the transfer survive automatically with the new employer \u2014 here, your foreign parent. But a parent with no French establishment, no French payroll system and no URSSAF<\/em> account cannot receive French employment contracts in any workable sense, and discovering this after publication is a crisis. The correct sequence is therefore to settle staff before the TUP: dismiss under the applicable procedure with the severance computed and paid, or transfer the employees to another French entity of the group first, close the payroll, file the final DSN<\/em>, issue each employee’s closing pack (final payslip, work certificate, end-of-contract payment statement and the unemployment-insurance attestation), and only then publish the dissolution. The dismissal mechanics for a first hire gone wrong are detailed in our guide on trial failure and severance from abroad<\/a>, and the heavier collective procedure in our guide on economic dismissal from abroad<\/a> \u2014 read whichever matches your headcount before you set the TUP date.<\/p>\n

Contracts and premises need the same advance treatment. Commercial contracts with change-of-control or assignment clauses should be reviewed line by line: most transfer with the universal succession by operation of law, but regulated contracts, intuitu personae agreements and public contracts can require the counterparty’s consent or terminate automatically. The commercial lease deserves its own file: negotiate the surrender, agree the exit works (remise en \u00e9tat<\/em>), recover the deposit, and obtain the landlord’s written receipt before publication so the most natural opponent in the thirty-day window has nothing left to oppose. Collect your receivables first, using the fast track in our guide on collecting unpaid French invoices from abroad<\/a>, because a receivable transferred to a foreign parent with no French presence is worth a fraction of one collected by the French company while it still exists. Then verify the ending the way a buyer would: once the radiation<\/em> is recorded, pull a fresh company search showing the struck-off status, keep the certificate of non-opposition, the final Kbis<\/em> marked as struck off, the announcement references and the tax filings together for at least six years, and confirm that the annual calendar described in our guide on the French company’s legal calendar<\/a> has truly stopped \u2014 no more accounts to approve, no more filings to make, no more fees to bleed.<\/p>\n

Two defensive scenarios close the loop. First, you are the creditor, not the shareholder: a French debtor dissolves into its foreign parent and you read about it in the BODACC<\/em>. Do not wait and do not write protest letters \u2014 file the opposition within the thirty days of the publication, quantify the claim with its contractual basis, and ask the court for repayment or a guarantee under Article 1844-5. The Riom judgment is explicit that letting the deadline expire kills even the fraud argument afterwards, so the calendar is everything. Second, you are the shareholder and an opponent appears: take the opposition seriously, appear through French counsel before the court the summons designates, and offer the guarantee the statute contemplates where the claim is genuine \u2014 a contested TUP that ends with a court rejection of the opposition is just as valid as an unopposed one, and the judgment becomes part of the file your auditors and your home-country advisers will want to see. If several claims surface at once and the subsidiary’s cash cannot cover them all, pause and reassess solvency with your accountant before offering guarantees you cannot fund: a TUP that collapses into an insolvency declaration helps nobody, and the director’s personal exposure for late filing is mapped in our guide on defending a foreign director chased for company debts<\/a>. For a Paris company, oppositions and filings concentrate around the capital’s courts and the Paris greffe<\/em>: add a dedicated Paris section to your timetable with the competent court, the publication outlet, the filing fees and the local counsel’s contact, because a foreign file that treats Paris like any other department is the file that misses its slot.<\/p>\n

Conclusion<\/h2>\n

When a single company owns one hundred percent of a French subsidiary, the universal transfer of assets is the shortest lawful way to switch the lights off from abroad: one dissolution decision expressly grounded in the third paragraph of Article 1844-5 of the Civil Code<\/a> \u2014 “En cas de dissolution, celle-ci entra\u00eene la transmission universelle du patrimoine de la soci\u00e9t\u00e9 \u00e0 l’associ\u00e9 unique, sans qu’il y ait lieu \u00e0 liquidation” \u2014 one publication, one filing on the guichet unique<\/em>, thirty days of silence during which “Les cr\u00e9anciers peuvent faire opposition \u00e0 la dissolution dans le d\u00e9lai de trente jours \u00e0 compter de la publication de celle-ci”, and then the transfer and the radiation<\/em>, with the tax neutrality of Article 210-0 A<\/a> deferring the latent gains when its conditions are met. It beats the classic liquidation \u2014 no liquidator exposed under Article L237-12<\/a>, no closing meeting under Article L237-9<\/a> \u2014 on speed, cost and risk, provided three conditions hold: the sole shareholder is a legal entity and not a natural person, the company can pay or secure every creditor, and the staff, the lease, the receivables and the final tax returns are settled before publication rather than after. Run from abroad with that discipline \u2014 decision, chain of authority, publication in the right outlet, silent thirty days, certificate of non-opposition, struck-off Kbis<\/em>, six-year file \u2014 a TUP closes a healthy subsidiary in about two to three months and, as the Riom court confirmed in September 2025, even the tax administration cannot reopen a transfer whose publicity was real and whose deadline expired unused.<\/p>\n","protected":false},"excerpt":{"rendered":"

Your foreign company owns 100% of its French subsidiary and wants it gone without a liquidation: the TUP universal transfer dissolves and moves everything in one step. Procedure from abroad, 30-day creditor window, tax neutrality and the 2025 ruling that defeated the tax office.<\/p>\n","protected":false},"author":251031309,"featured_media":16575,"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-2134154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decryptage","category-doing-business-in-france"],"yoast_head":"\nYou Own 100% of Your French Company and Live Abroad: Close It in One Step With the Universal Transfer (TUP) - Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.fr\/en\/2026\/09\/29\/foreign-company-france-tup-dissolution-confusion-sole-shareholder-abroad\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"You Own 100% of Your French Company and Live Abroad: Close It in One Step With the Universal Transfer (TUP)\" \/>\n<meta property=\"og:description\" content=\"Your foreign company owns 100% of its French subsidiary and wants it gone without a liquidation: the TUP universal transfer dissolves and moves everything in one step. 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