{"id":2150730,"date":"2026-10-17T19:58:48","date_gmt":"2026-10-17T17:58:48","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/10\/17\/foreign-company-france-close-liquidate-subsidiary-dissolution-abroad\/"},"modified":"2026-10-17T19:58:48","modified_gmt":"2026-10-17T17:58:48","slug":"foreign-company-france-close-liquidate-subsidiary-dissolution-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/10\/17\/foreign-company-france-close-liquidate-subsidiary-dissolution-abroad\/","title":{"rendered":"Closing Your French Subsidiary From Abroad: Dissolution, Winding-Up, Employees, Tax Exit and Strike-Off"},"content":{"rendered":"

You live abroad, you own a French company \u2014 usually a SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e<\/em>, the simplified joint-stock company that foreign founders use most often) \u2014 and the time has come to close it. Perhaps the French project never took off, perhaps the group is restructuring, or perhaps keeping a dormant company with its annual accounts, tax filings and bank fees no longer makes sense. The questions you ask from another country are practical: can I dissolve the company without flying to France, what happens to the employees, what tax returns must still be filed, and when does the company legally disappear so that nothing comes back later? This guide answers in the order a French business lawyer handles the file. French law separates the operation into two stages that foreigners often confuse. Dissolution (dissolution<\/em>) is the decision that ends the company’s active life and opens liquidation; liquidation (liquidation<\/em>) is the winding-up phase during which the liquidator sells the assets, pays the creditors, settles the employees and the tax office, and distributes any remainder to the shareholders; only the closing of the liquidation (cl\u00f4ture de liquidation<\/em>) followed by the strike-off from the trade register (radiation du registre du commerce et des soci\u00e9t\u00e9s<\/em>, the RCS kept by the greffe<\/em>, the registry of the commercial court) makes the legal person disappear. Every step can be driven from abroad through written resolutions, proxies and a French representative, but the sequence is rigid and the paperwork must be exact: one missed filing and the company survives as a costly shell. This guide explains each French term as it appears. Readers who are still hesitating between closing and keeping the structure will pair it with our companion guide on setting up a company in France as a foreign founder<\/a>, which describes the running obligations \u2014 bank account, Kbis<\/em> extract (the official identity card of the company), VAT and first hire \u2014 that closure brings to an end.<\/p>\n

I. Dissolving and liquidating the company: the corporate mechanics you drive from abroad<\/h2>\n

A. How do you dissolve a French SAS held from abroad and appoint the liquidator?<\/h3>\n

The starting point is a shareholder decision. Article 1844-7 of the Civil Code lists the ways a company ends, including “Par la dissolution anticip\u00e9e d\u00e9cid\u00e9e par les associ\u00e9s” (by early dissolution decided by the shareholders), and the official text is available here: Article 1844-7 of the Civil Code on L\u00e9gifrance<\/a>. For a SAS, that decision is taken collectively by the shareholders under the conditions your bylaws (statuts<\/em>) define, because the SAS is a flexible vehicle: Article L227-1 of the Commercial Code on L\u00e9gifrance<\/a> states that “Une soci\u00e9t\u00e9 par actions simplifi\u00e9e peut \u00eatre institu\u00e9e par une ou plusieurs personnes qui ne supportent les pertes qu’\u00e0 concurrence de leur apport” (A simplified joint-stock company may be formed by one or more persons whose liability is limited to their contributions). Limited liability is precisely what makes an orderly liquidation valuable: as long as you follow the procedure, the shareholders do not pay the company’s debts beyond their contributions, while a neglected shell accumulates penalties that can reach the directors personally. If you are the sole shareholder living abroad, you sign a written unilateral decision; if there are several shareholders, you hold a general meeting, physically or by written consultation whenever the bylaws allow it, and shareholders abroad vote by proxy or by correspondence. Nothing in the dissolution itself requires your presence in France, but the minutes must identify the decision, record the majorities required by the bylaws, and appoint the liquidator (liquidateur<\/em>), who is very often the former president (pr\u00e9sident<\/em>) of the SAS. Foreign shareholders sometimes appoint a France-based liquidator for convenience \u2014 a lawyer, an accountant, or the former local manager \u2014 because the liquidator will sign filings, receive official mail and deal with the bank, the employees and the tax office. Whoever is chosen, the appointment follows the bylaws, and Article 1844-8 of the Civil Code provides the fallback: “Le liquidateur est nomm\u00e9 conform\u00e9ment aux dispositions des statuts. Dans le silence de ceux-ci, il est nomm\u00e9 par les associ\u00e9s ou, si les associ\u00e9s n’ont pu proc\u00e9der \u00e0 cette nomination, par d\u00e9cision de justice” (The liquidator is appointed in accordance with the provisions of the bylaws. Where the bylaws are silent, he is appointed by the shareholders or, if the shareholders were unable to make this appointment, by court decision). The full text is here: Article 1844-8 of the Civil Code on L\u00e9gifrance<\/a>. The same article adds a warning that matters for groups: “Si la cl\u00f4ture de la liquidation n’est pas intervenue dans un d\u00e9lai de trois ans \u00e0 compter de la dissolution, le minist\u00e8re public ou tout int\u00e9ress\u00e9 peut saisir le tribunal, qui fait proc\u00e9der \u00e0 la liquidation ou, si celle-ci a \u00e9t\u00e9 commenc\u00e9e, \u00e0 son ach\u00e8vement” (If the closing of the liquidation has not occurred within three years of dissolution, the public prosecutor or any interested party may apply to the court, which shall have the liquidation carried out or, if it has been commenced, completed). A liquidation left sleeping for three years can therefore be taken out of your hands by a court. The dissolution must then be made public, because it is the publication that makes it effective against third parties. Article L237-2 of the Commercial Code on L\u00e9gifrance<\/a> provides that “La dissolution d’une soci\u00e9t\u00e9 ne produit ses effets \u00e0 l’\u00e9gard des tiers qu’\u00e0 compter de la date \u00e0 laquelle elle est publi\u00e9e au registre du commerce et des soci\u00e9t\u00e9s” (Dissolution of a company produces effects against third parties only from the date on which it is published in the trade and companies register). In practice the filing is made on the single online business counter (guichet unique des formalit\u00e9s des entreprises<\/em>, operated via the INPI, the French intellectual-property and business-formalities institute), which transmits the file to the competent registry; a legal announcement (annonce l\u00e9gale<\/em>) in an authorised journal must also be published. From that moment the company’s name must be followed by the words “soci\u00e9t\u00e9 en liquidation”, since the same Article L237-2 requires the corporate name to be followed by the mention meaning company in liquidation. Invoices, letters and contracts signed during the winding-up must carry that mention, and the liquidator signs on behalf of the company instead of the former president, whose powers end with the dissolution. Shareholders living abroad should also check the bylaws before voting the dissolution, because SAS bylaws sometimes contain approval clauses, lock-up clauses or financing covenants whose breach triggers penalties; Article L237-1 of the Commercial Code on L\u00e9gifrance<\/a> recalls the hierarchy that governs the whole operation: “Sous r\u00e9serve des dispositions du pr\u00e9sent chapitre, la liquidation des soci\u00e9t\u00e9s est r\u00e9gie par les dispositions contenues dans les statuts” (Subject to the provisions of this chapter, the liquidation of companies is governed by the provisions contained in the bylaws). The bylaws come first, and the statute fills the gaps. Where shareholders disagree on how the liquidation should be run, the law offers a judicial path: Article L237-14 of the Commercial Code on L\u00e9gifrance<\/a> provides that “il peut \u00eatre ordonn\u00e9 par d\u00e9cision de justice que cette liquidation sera effectu\u00e9e dans les m\u00eames conditions \u00e0 la demande” of, among others, shareholders holding a defined fraction of the capital \u2014 “D’associ\u00e9s repr\u00e9sentant au moins 5 % du capital, dans les soci\u00e9t\u00e9s en commandite simple, les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e et les soci\u00e9t\u00e9s par actions” (shareholders representing at least 5% of the capital, in partnerships limited by shares, limited liability companies and joint-stock companies). A minority shareholder blocked by a reluctant majority therefore has a route to the court, and creditors have the same right. One final check before the vote: make sure the company is solvent. The voluntary dissolution described here assumes the company can pay its debts. If it cannot, the procedure is not a voluntary liquidation but a court-supervised insolvency (redressement judiciaire<\/em> or liquidation judiciaire<\/em>), with different rules, different deadlines and personal risks for directors who file late. When in doubt, ask a French accountant to certify that the assets cover the liabilities before you vote.<\/p>\n

B. What does the liquidator do, and how does the company legally disappear?<\/h3>\n

Once appointed, the liquidator becomes the company’s only representative. He identifies and sells the assets \u2014 office equipment, stock, vehicles, receivables \u2014 terminates current contracts, collects what customers owe, pays the creditors in their legal order, and keeps accounts of every operation. During the whole phase, the company remains a legal person: Article 1844-8 of the Civil Code on L\u00e9gifrance<\/a> states that “La personnalit\u00e9 morale de la soci\u00e9t\u00e9 subsiste pour les besoins de la liquidation jusqu’\u00e0 la publication de la cl\u00f4ture de celle-ci” (The legal personality of the company survives for the purposes of the liquidation until publication of its closing), and Article L237-2 of the Commercial Code on L\u00e9gifrance<\/a> repeats that “La personnalit\u00e9 morale de la soci\u00e9t\u00e9 subsiste pour les besoins de la liquidation, jusqu’\u00e0 la cl\u00f4ture de celle-ci” (The legal personality of the company survives for the purposes of the liquidation, until its closing). That survival is not a fiction: the company can still sue and be sued, receive payments and pay its debts, which is exactly why creditors keep their rights until the end. The liquidator reports to the shareholders at least once a year. Article L237-25 of the Commercial Code on L\u00e9gifrance<\/a> requires that “le liquidateur convoque selon les modalit\u00e9s pr\u00e9vues par les statuts, au moins une fois par an et dans les six mois de la cl\u00f4ture de l’exercice l’assembl\u00e9e des associ\u00e9s qui statue sur les comptes annuels” (the liquidator shall convene, in accordance with the procedures laid down in the bylaws, at least once a year and within six months of the end of the financial year, the meeting of shareholders which shall approve the annual accounts). For a foreign sole shareholder, that means signing an annual approval decision sent by the liquidator; ignoring it exposes the liquidator to sanctions, since the same article warns that a liquidator who fails in these duties may lose part of his remuneration and be removed. When all assets are realised and all known creditors paid, the liquidator draws up the closing accounts and convenes the shareholders a last time to approve them, record the closing of the liquidation (quitus<\/em> and cl\u00f4ture<\/em>), allocate any liquidation surplus (boni de liquidation<\/em>) to the shareholders, and order the final filings: a second legal announcement for the closing, a filing on the single counter, and the strike-off from the RCS. Only the publication of the closing ends the legal person, as Article 1844-8 ties survival to “la publication de la cl\u00f4ture”. After the strike-off, the former shareholders receive the surplus, if any, and the company’s bank account is closed. Keep every closing document for years: former creditors, the tax office and social-security bodies (URSSAF<\/em>, the body that collects employers’ social contributions) can still raise claims discovered later, and the paper trail \u2014 dissolution minutes, legal announcements, closing accounts, strike-off proof \u2014 is your defence. Foreign parent companies should also track the tax treatment of the surplus at home, because France may tax the distribution while the parent’s country taxes it again, with relief depending on the applicable treaty. The whole sequence, from the dissolution vote to the strike-off, typically takes several months for a clean file with no employees and no disputes; with employees, a lease or a tax audit, it takes longer, and rushing the closing before those files are settled is the most common mistake. A company struck off while a debt is still hidden does not make the debt vanish: the creditor can still act against the former shareholders within the limits of the distributed assets and against the liquidator if he committed a fault. That is why serious liquidators publish, notify known creditors individually, and wait for the answers before distributing a euro.<\/p>\n

II. Exiting cleanly: employees, tax and filings before the strike-off<\/h2>\n

A. How do you terminate French employment contracts when the company closes?<\/h3>\n

Closing the company does not automatically end employment contracts, and this is where foreign owners face the heaviest and most unfamiliar rules. Every employee must be dismissed under French dismissal law, with a genuine reason \u2014 the closure of the company is one \u2014 and a strict procedure; skipping steps leads the labour courts (conseil de prud’hommes<\/em>, the court that hears employment disputes) to award damages that survive the liquidation. Start with the headcount, because the procedure scales with it. In companies with at least eleven employees, the staff representative body (comit\u00e9 social et \u00e9conomique<\/em>, the CSE, the elected employee council) must be informed and consulted before any collective dismissal for economic reasons affecting fewer than ten employees in thirty days. Article L1233-8 of the Labour Code on L\u00e9gifrance<\/a> frames that consultation: “Le comit\u00e9 social et \u00e9conomique rend son avis dans un d\u00e9lai qui ne peut \u00eatre sup\u00e9rieur, \u00e0 compter de la date de la premi\u00e8re r\u00e9union au cours de laquelle il est consult\u00e9, \u00e0 un mois” (The social and economic committee shall give its opinion within a period which may not exceed, from the date of the first meeting at which it is consulted, one month). No dismissal letter can be sent before that opinion, or before the one-month period expires. Above the thresholds \u2014 at least fifty employees and at least ten dismissals in thirty days \u2014 the employer must set up a job-protection plan (plan de sauvegarde de l’emploi<\/em>, the PSE, a heavy negotiated or court-approved redundancy scheme). Article L1233-61 of the Labour Code on L\u00e9gifrance<\/a> states that “l’employeur \u00e9tablit et met en oeuvre un plan de sauvegarde de l’emploi pour \u00e9viter les licenciements ou en limiter le nombre” (the employer shall establish and implement a job-protection plan to avoid dismissals or limit their number), adding that “Ce plan int\u00e8gre un plan de reclassement visant \u00e0 faciliter le reclassement sur le territoire national des salari\u00e9s dont le licenciement ne pourrait \u00eatre \u00e9vit\u00e9” (This plan shall include a redeployment plan aimed at facilitating the redeployment within the national territory of employees whose dismissal cannot be avoided). A foreign group closing a French site of that size must therefore fund reclassification leave, training and redeployment assistance, and the labour administration (DREETS<\/em>, the regional labour authority) validates or approves the plan; closing the doors without it exposes the dismissals to annulment. Below those thresholds, each employee is dismissed individually for economic reasons: written invitation to a preliminary meeting, meeting with the right to be assisted, written reasoned letter, notice period (pr\u00e9avis<\/em>) worked or paid, and severance. Severance is a statutory minimum, not a favour. Article L1234-9 of the Labour Code on L\u00e9gifrance<\/a> provides that “Le salari\u00e9 titulaire d’un contrat de travail \u00e0 dur\u00e9e ind\u00e9termin\u00e9e, licenci\u00e9 alors qu’il compte 8 mois d’anciennet\u00e9 ininterrompus au service du m\u00eame employeur, a droit, sauf en cas de faute grave, \u00e0 une indemnit\u00e9 de licenciement” (An employee holding a permanent contract, dismissed with 8 months of uninterrupted seniority with the same employer, is entitled, except in the case of serious misconduct, to a dismissal indemnity). The rates are fixed by regulation, and Article R1234-2 of the Labour Code on L\u00e9gifrance<\/a> sets the floor: “Un quart de mois de salaire par ann\u00e9e d’anciennet\u00e9 pour les ann\u00e9es jusqu’\u00e0 dix ans” (One quarter of a month’s salary per year of seniority for years up to ten years), plus “Un tiers de mois de salaire par ann\u00e9e d’anciennet\u00e9 pour les ann\u00e9es \u00e0 partir de dix ans” (One third of a month’s salary per year of seniority for years from ten years on). Collective agreements (conventions collectives<\/em>) and individual contracts often grant more, so the liquidator must check the applicable agreement before calculating. Fixed-term contracts (CDD<\/em>) cannot simply be ended early because the company closes: as a rule they run to their term or are paid to their term, and agency workers and posted staff have their own end-of-assignment rules. The liquidator must also deliver the end-of-contract pack to every departing employee \u2014 work certificate (certificat de travail<\/em>), final pay slip (solde de tout compte<\/em>) and the employer attestation for the unemployment agency (attestation France Travail<\/em>, formerly P\u00f4le emploi) \u2014 and declare the headcount changes to URSSAF through the payroll declarations (DSN<\/em>, the monthly digital payroll return). Employees dismissed from abroad can still sue in France, and a liquidator who distributes the assets while wage claims are pending commits a fault; prudent practice is to provision the full cost of the dismissals \u2014 notice, severance, accrued paid leave, PSE measures \u2014 before any distribution to shareholders. Foreign directors sometimes discover too late that the president of the SAS who also held an employment contract wears two hats: ending the corporate mandate does not end the employment contract, which needs its own dismissal procedure and its own indemnities.<\/p>\n

B. What tax and registry filings close the file for good?<\/h3>\n

The tax exit is the second pillar of a clean closure, and it runs in parallel with the liquidation, not after it. Dissolution accelerates taxation: profits that have not yet been taxed become taxable immediately. Article 221 of the General Tax Code on L\u00e9gifrance<\/a> provides that “En cas de dissolution” (In the event of dissolution), “l’imp\u00f4t sur les soci\u00e9t\u00e9s est \u00e9tabli dans les conditions pr\u00e9vues aux 1 et 3 de l’article 201” (corporate income tax is assessed under the conditions laid down in 1 and 3 of Article 201). Article 201 itself, which governs cessation of a business, then imposes the filings: Article 201 of the General Tax Code on L\u00e9gifrance<\/a> states that taxpayers under the actual-earnings regime “sont tenus de faire parvenir \u00e0 l’administration, dans un d\u00e9lai de soixante jours d\u00e9termin\u00e9 comme indiqu\u00e9 au 1, la d\u00e9claration de leur b\u00e9n\u00e9fice r\u00e9el accompagn\u00e9e d’un r\u00e9sum\u00e9 de leur compte de r\u00e9sultat” (must send to the administration, within sixty days as determined in paragraph 1, the declaration of their actual profit together with a summary of their profit-and-loss account). The same article separately requires taxpayers to notify the administration of the cessation and its effective date. Concretely, the liquidator files a final corporate-tax return covering the period from the last year-end to the dissolution, declares the liquidation surplus, pays the balance, and later files the closing return. VAT (TVA<\/em>, taxe sur la valeur ajout\u00e9e<\/em>) needs its own exit: a final VAT return (d\u00e9claration de TVA<\/em>, filed on form CA3 under the normal regime), payment of the VAT due on remaining stock and on self-supplies where applicable, and a request to close the intra-Community VAT number with the tax office (service des imp\u00f4ts des entreprises<\/em>, the SIE, the local corporate tax office), because a number left open keeps generating filing obligations and penalties. Payroll taxes follow the employees’ exit: final DSN returns, payment of withheld income tax (pr\u00e9l\u00e8vement \u00e0 la source<\/em>) and social contributions, and the annual payroll summaries. Local business tax (CFE<\/em>, the cotisation fonci\u00e8re des entreprises<\/em> levied on business premises) is assessed for the year, and the liquidator checks whether a reduction applies to the closure year under the applicable rules rather than assuming it. If the company is registered in Paris, the filings and the strike-off go through the Paris commercial court registry, and practical delays there are longer than in smaller cities, so the liquidator files early rather than waiting for the last weeks. The registry stage closes the loop: dissolution filing with the legal announcement and the RCS entry mentioning the liquidation, then closing filing with the closing announcement and the strike-off entry. Each filing on the single counter generates a receipt that the liquidator keeps with the minutes. Only when the strike-off is published can the bank account be closed and the remaining funds repatriated to the foreign parent, with the transfer documented as a liquidation surplus distribution supported by the closing minutes \u2014 a document banks increasingly ask for under anti-money-laundering checks. Foreign groups should keep the full file \u2014 bylaws, dissolution and closing minutes, both legal announcements, RCS extracts old and new, final tax returns, employee settlement proofs, bank-closure letter \u2014 for as long as the parent’s auditors and the French limitation periods require, because a dissolved company can still be audited for the years before its closure. The most expensive error is striking off first and discovering an open VAT number, an unfiled return or an unpaid URSSAF balance afterwards: reopening the file costs a multiple of closing it properly, and the foreign shareholder learns that French administration rewards order and punishes haste.<\/p>\n

Conclusion<\/h2>\n

Closing a French subsidiary from abroad is a procedure, not a decision: the shareholders vote the dissolution, the liquidator winds up the assets and the contracts, the employees are dismissed under French dismissal law with their statutory indemnities, the tax office receives its final returns and the VAT number is closed, and only the published closing followed by the strike-off makes the company disappear. The two ideas to keep are the survival of the legal person for the purposes of the liquidation \u2014 the company lives until the closing is published \u2014 and the effectiveness of each step against third parties only from its publication in the trade and companies register. Run the sequence in order, provision the employees and the taxes before distributing anything, and drive every signature from abroad through written decisions and a reachable liquidator. Handled that way, the French exit leaves no shell, no open tax number and no pending claim: the file is closed, the surplus is repatriated with its minutes, and the foreign parent can turn the page.<\/p>\n","protected":false},"excerpt":{"rendered":"

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