6°: Directory of notaries, bailiffs, court clerks, secretaries, auctioneers, commercial brokers, insurance brokers and other intermediaries

Articles in this section · 2

Article 867

French General Tax CodeIn force

Updated 7 Nov 2023

I. - Notaries, bailiffs, clerks and secretaries of central administrations shall keep columnar directories, on which they shall enter, day by day, and in order of number, namely:

1° Notaries, all deeds they receive;

2° Bailiffs, all deeds of their ministry;

3° Clerks, all deeds and judgments which, under the terms of this code, must be recorded on the minutes as well as the minutes mentioned in 6° of 2 of Article 635, in the version applicable on 31 December 2019, which are not subject to a proportional or progressive duty ;

4° Secretaries, the acts of the administrations referred to in 3° and 4° of 1 and 5° and 6° of 2 of Article 635, in the wording applicable on 31 December 2019, including those which are not subject to a proportional or progressive duty.

Each article in the directory contains:

1° Its number;

2° The date of the deed;

3° Its nature;

4° The surnames and first names of the parties and their domicile ;

5° The indication of the assets, their location and the price, in the case of deeds which have as their object the ownership, usufruct or enjoyment of assets;

6° The relationship of the registration or merged formality;

7° (Repealed).

The repertoires of notaries may be drawn up on loose-leaf; the other repertoires shall be kept without blanks or line spacing.

II. - (Repealed)

III. - The pages of notaries' registers are numbered. They shall be endorsed and initialled by the President of the Chamber of Notaries or his delegate. The formality of initialling may, however, be replaced by the use of a process preventing any substitution or addition of sheets.

The registers of the clerks of the courts and tribunals shall be endorsed and initialled by the chief clerk of the court and those of the bailiffs, by the president of the departmental chamber of bailiffs or his delegate.

IV. - The provisions relating to the keeping of registers are applicable to judicial auctioneers and commercial brokers, but only for minutes of sales of furniture and goods, and for deeds made as a result of such sales.

V. - The only deeds for which a register must be kept, in the prefectures and sub-prefectures, are those of the administrative authorities and public establishments, referred to in 3° and 4° of 1 and 5° and 6° of 2 of Article 635, in the wording applicable on 31 December 2019, including those that are not subject to a proportional or progressive duty.

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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