The various corporate instruments (incorporation, articles of association, share transfers, capital increases or reductions, mergers, liquidation, dissolution, etc.) must be registered within one month at the tax department in the location of the residence of one of the contracting parties.

Instruments concerning company dissolution must be registered within one month (refer to the General Tax Code (CGI), Article 635, 1-5°) at the Non-Residents Collection Office (RNR) if one of the contracting parties resides or is domiciled outside France. If there is no instrument, the parties must file a declaration during the month following the dissolution (CGI, Article 638 A).

Notaries must have their instruments registered at the tax department within whose remit their legal residence is located (CGI, Article 650, 1). The RNR is not authorised to register these instruments.

Updated DINR ENR