TITLE VIII: GUARANTEES GRANTED TO LOCAL ELECTED REPRESENTATIVES

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Article L1881-1

French General Code of Local AuthoritiesIn force

Updated 8 Nov 2023

I. - The provisions of the single chapter of Title II of Book VI of Part One mentioned in the left-hand column of the table below are applicable in French Polynesia, in the wording indicated in the right-hand column of the same table, subject to the adaptations provided for in II and III.


APPLICABLE PROVISIONS

IN THE VERSIONS RESULTING FROM

L. 1621-1

law no. 2015-366 of 31 March 2015

L. 1621-2

law no. 2002-276 of 27 February 2002

L. 1621-3
La loi n° 2021-771 du 17 juin 2021 ratifiant les ordonnances n° 2021-45 du 20 janvier 2021 et n° 2021-71 du 27 janvier 2021 portant réforme de la formation des élus locaux
L. 1621-4Ordinance no. 2021-45 of 20 January 2021 reforming the training of local elected representatives
L. 1621-5La loi n° 2021-771 du 17 juin 2021 ratifiant les ordonnances n° 2021-45 du 20 janvier 2021 et n° 2021-71 du 27 janvier 2021 portant réforme de la formation des élus locaux

II. - For the application of article L. 1621-1:

1° The words: "defined in the last sentence of the first paragraph of 1° of Article 81 of the General Tax Code" are deleted;

2° The following sentence is inserted:

The fraction representing employment expenses is set on a flat-rate basis at 100% of the allowances paid for mayors in municipalities in the smallest demographic stratum of the order of the High Commissioner provided for in Article L. 2123-23. In the event of multiple mandates, the fractions may be accumulated up to a maximum of one and a half times the fraction representing employment expenses for a mayor of a municipality in the demographic stratum cited above. The fraction representing employment expenses is revalued in the same proportions as the official allowance.

III. - For the application of article L. 1621-2:

1° The words: "articles L. 2123-11-2, L. 3123-9-2 and L. 4135-9-2" are replaced by the words: "Article L. 2123-11-2";

2° After the words: "Journal officiel", the words: "de la République française et au Journal officiel de la Polynésie française" are inserted.

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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