Subsection 2: Flat-rate grant.

Articles in this section · 1

Article L3334-3

French General Code of Local AuthoritiesIn force

Updated 7 Nov 2023

Each département receives a lump-sum allocation.

I. - From 2015, each département's lump-sum allocation is equal to the amount received the previous year in respect of this allocation. For each department, with the exception of the department of Paris, this allocation is increased or reduced by the product of the difference between its population recorded in respect of the year of allocation and that recorded in respect of the year preceding the allocation by an amount of 74.02 € per inhabitant.

II. - This lump-sum allocation is reduced by an amount set by the Local Finance Committee in order to finance the increase in the lump-sum allocation mentioned in the second paragraph and, where applicable, the increase in the allocation provided for in article L. 3334-4 as well as the increases provided for in the last paragraph of articles L. 3334-6-1 and L. 3334-7. This reduction is made under the following conditions:

1° Departments whose per capita financial potential is less than 0.95 times the average per capita financial potential recorded at national level benefit from an allocation in respect of their flat-rate allocation, calculated in application of I ;

2° The lump-sum allocation for départements whose per capita financial potential is greater than or equal to 0.95 times the average per capita financial potential recorded at national level is reduced in proportion to their population and the ratio between the département's per capita financial potential and the average per capita financial potential recorded at national level. For each département concerned, this reduction may not exceed 1% of the actual operating revenue of its main budget, as recorded in the management account for the penultimate financial year. The reduction may not exceed the amount of the flat-rate allocation calculated for the department in application of I. For the collectivity of Corsica, the metropolis of Lyon, the territorial collectivity of Guyana and the territorial collectivity of Martinique, this revenue is affected, respectively, by a coefficient of 43.44%, 55.45%, 79.82% and 81.58%.

III. - In 2019, the amount of the flat-rate allocation for the Department of Mayotte is reduced pursuant to IX of the article 81 of Law no. 2018-1317 of 28 December 2018 on finance for 2019. In 2020, the amount of the flat-rate allocation for the Department of Mayotte is reduced pursuant to the last sentence of the last paragraph of the same IX.

By way of derogation from I and II, the amount of the flat-rate allocation for the Department of Réunion calculated in 2020 is zero.

By way of derogation from I and II, the amount of the fixed-rate allocation for departments experimenting with the recentralisation of the active solidarity income mentioned in Article L. 262-2 of the Social Action and Family Code calculated in 2022 is reduced, where applicable, by the reductions in allocation to be provided for in application of Article 43 of Law No. 2021-1900 of 30 December 2021 on Finance for 2022.

Mariela Petrova

Need help applying this article to your situation?

A registered French Lawyer explains what applies to your business — in English, fixed fee.

within 48h

Fixed Fee

Talk to a lawyer
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

English · French · Russian

Ready When You Are

Talk To A Corporate
Lawyer In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

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

Continue Reading

Related corporate services in France

01 / Setup

Setting up a French company

Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.

Read More
02 / Operating

French commercial contracts

Distribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.

Read More
03 / Disputes

Business disputes & litigation

Shareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.

Read More