Subsection 2: National identification system and register of companies and their establishments.

Articles in this section · 19

Article R123-223

French Commercial codeIn force

Updated 6 Nov 2023

The following information is also entered in the register:

1° For each legal unit and each of its establishments, the code characterising the main activity carried out with reference to the French nomenclature of activities in force, allocated by the Institut national de la statistique et des études économiques;

2° For each establishment, the additional codes specifying particular forms of activity: seasonal nature, form of activity, if applicable surface area of the shop, itinerant nature of the activity;

3° For each establishment with an activity falling within the trades and crafts sector, the additional code of the French trades and crafts nomenclature of activities in force, allocated by the regional chambers of trades and crafts as well as the status of artisan d'art. By way of derogation from 1°, when the main activity carried out falls within the trades and crafts sector, the code allocated by the Institut national de la statistique et des études économiques is established in accordance with the code allocated in application of this paragraph;

4° For each legal unit and each establishment, the categories corresponding to the size of the total civilian workforce and per establishment, as well as the year of their validity;

5° For the public law legal units mentioned in 4° of article R. 123-220, an indication of the State department or local authority responsible for administrative supervision;

6° For each legal unit, the category of business, as defined by Decree no. 2008-1354 of 18 December 2008 on the criteria for determining the category to which a business belongs for the purposes of statistical and economic analysis, as well as the year of their validity ;

7° An indication, for each establishment, of the references of the previous operator in the event of a takeover and those of the potential transferee in the event of closure, as well as any economic qualification, including for establishments of distinct legal units, as established by the National Institute of Statistics and Economic Studies;

8° For each establishment, its geographical identifiers and topographical coordinates, in accordance with the procedures set out in Article R. 123-234-2.

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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