Section III: Policyholder and beneficiary information and pricing

Articles in this section · 32

A132-1A132-1-1A132-2A132-3A132-4A132-4-1A132-4-2A132-4-3A132-4-4A132-4-5A132-4-6A132-4-7A132-4-8A132-5A132-5-1A132-5-2A132-5-3A132-6A132-7A132-7-1A132-8A132-9A132-9-1A132-9-2A132-9-3A132-9-4A132-9-5A132-9-6Annexe art. A132-4Annexe à l'article A132-9-4Annexe à l'article A132-9-5Annexe à l'article A132-9-6

Article A132-9-5

French Insurance CodeIn force
Ask for lawyer reviewed or certified translation

Updated 7 Nov 2023

The annual report provided for in Article L. 132-9-3-1 includes the following information (all technical provisions combined, expressed in the form of a theoretical mathematical provision for point-based schemes), as at 31 December of the previous year:

1° Amount of unpaid death benefits under life insurance contracts other than compulsory group contracts taken out within the company for more than one year from the date of knowledge of the death and the number of contracts concerned in years N and N-1;

2° Amount of capital from life insurance policies other than compulsory group policies taken out within the company whose maturity date was reached more than six months previously and the number of policies concerned in years N and N-1;

3° Amount of capital in registered capitalisation bonds and contracts which expired more than 6 months ago and number of contracts concerned in year N and N-1;

4° Amount of capital from bearer capitalisation bonds and contracts that have been overdue for more than 6 months and number of contracts concerned in years N and N-1;

5° Amount of death benefits under compulsory group contracts taken out within the company but not paid for more than one year from the date of knowledge of the death, and number of member contracts concerned in years N and N-1;

6° Amount of benefits under compulsory group contracts taken out within the company for which no capital sum or annuity has been claimed when the insured has reached the age of 62, and number of member contracts concerned in years N and N-1;

7° Amount of benefits under compulsory group contracts taken out within the company for which the lump sum or annuity has not been claimed when the insured has reached the age of 65 and the number of member contracts concerned in year N and N-1;

7° bis Amount of benefits under compulsory group contracts taken out within the company for which the lump sum or annuity has not been claimed when the insured has reached the age of 70 and the number of member contracts concerned in year N and N-1;

8° Amount of benefits under optional group contracts for which the lump sum or annuity has not been claimed when the insured has reached the age of 62 and the number of member contracts concerned in years N and N-1;

9° Amount of benefits under optional group contracts for which the lump sum or annuity has not been claimed when the insured has reached the age of 65 and the number of member contracts concerned in years N and N-1;

10° Amount of benefits under voluntary group contracts for which the lump sum or annuity has not been claimed when the insured has reached the age of 70 and the number of member contracts concerned in years N and N-1.

This information is sent annually by the insurance companies to the Autorité de contrôle prudentiel et de résolution and to the Minister for the Economy, within 90 working days of their request. It takes the form of a table defined in the appendix.

Mariela Petrova

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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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