Subsection 3: Functional allowances.

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Article L2123-24-1

French General Code of Local AuthoritiesIn force

Updated 8 Nov 2023

I. - The allowances voted by the municipal councils of municipalities with at least 100,000 inhabitants for the actual performance of the duties of municipal councillor are at most equal to 6% of the reference term mentioned in I of article L. 2123-20.

II. - In municipalities with fewer than 100,000 inhabitants, an allowance may be paid for the actual performance of the duties of municipal councillor within the limits provided for in II of article L. 2123-24. This allowance is at most equal to 6% of the reference term mentioned in I of article L. 2123-20.

III. - Municipal councillors to whom the mayor delegates part of his duties pursuant to articles L. 2122-18 and L. 2122-20 may receive an allowance allocated by the municipal council within the limits set by II of article L. 2123-24. This allowance cannot be cumulated with that provided for by II of this article.

IV. - When a councillor deputises for the mayor under the conditions provided for in article L. 2122-17, he/she may receive, for the duration of the deputy's term of office and after deliberation by the municipal council, the allowance set for the mayor by article L. 2123-23, possibly increased as set out in article L. 2123-22. This allowance may be paid from the date on which the deputising office becomes effective.

V. - In no case may the allowance paid to a municipal councillor exceed the allowance set for the mayor of the municipality pursuant to articles L. 2123-22 and L. 2123-23.

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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