Can taxpayers draft instruments themselves or does this have to be done by an authorised public officer ?

Relevant instruments

You can draft a private instrument recording:

• a share transfer

• a sale of moveable property (furniture, goodwill, etc.)

• a recognition of debt

• a loan agreement

These are all private instruments unlike notarised instruments which must be drafted by a notary, an authorised public officer. The instrument may relate to a transaction for the sale or gifting of property located in France, or may be a partition instrument for movable and immovable property, etc.

Formal characteristics of instruments

Legislation does not lay down any form for drafting private instruments.

Templates are provided on this website and they can be used "as is" or modified according to requirements. To access these templates, use the search engine or click on PARTICULIERS > gérer mon patrimoine...

They can be filled out in two ways:

• On the screen and then printed out

• Printed out and filled out by hand

Instruments can also be drafted on another medium using these templates.

All parties to the instrument must date and sign it irrespective of how it was drafted.

Instrument registration

Instruments must be registered (recognition of debt, company share transfer, etc.) with the relevant department for registering instruments in your département.
Click here for the directory of departments responsible for registration

Updated DINR ENR