Notary for business: specialist in business law

Updated on Wednesday 13 April 2022

Inquire

Setting up a compagny

Manage your professional assets

Manage your own agricultural company

Pass on/Resume

A question ? Need help ?

In 2021, I started a sole proprietorship and registered with the RCS. Several years ago, my parents gave me the bare ownership of a property. Can I include it in the declaration of unseizability?

Yes. Reminder: In the context of their professional activity, a sole proprietor risks their personal assets if the business incurs debts. As an exception, the law provides a mechanism to protect the primary residence by making it automatically unseizable (Article L526-1, paragraph 1 of the Commercial Code). You can also…
See more
My father owned and operated a farm. My brother participated in this activity without being paid but received the profits from the exploitation. Can he claim a deferred salary as part of our father's estate?

No. To be able to benefit from a deferred salary claim, the descendants of the deceased farmer must be over the age of 18 and participate directly and effectively in the operation. However, they must not have been associated with profits and losses, nor received salaries in cash (L.321-13 C…
See more
A few years ago, my parents, who were married and living separate and apart, set up an SCI subject to income tax. They were the only two partners. My mother has died, and my father has opted for usufruct. As the bare owner of my mother's shares, I...

...became a partner in the company. Do I have to declare the company's profits? No. When ownership of shares is divided between a usufructuary and a bare owner, it is up to the usufructuary to declare the sums he or she receives from the company's profits (art. 8 CGI), which…
See more
My father owned and operated a farm. My brother participated in this activity without being paid but received the profits from the exploitation. Can he claim a deferred salary as part of our father's estate?

No. To be able to benefit from a deferred salary claim, the descendants of the deceased farmer must be over the age of 18 and participate directly and effectively in the operation. However, they must not have been associated with profits and losses, nor received salaries in cash (L.321-13 C…
See more
My mother is a widow, and I am her only child. She received the ASPA (non-contributory provident benefit). Will I have to repay this assistance when she passes away?

Yes but, only if the net assets of the estate exceed 39,000 euros (art. D.815-4 of the Social Security Code). The net estate assets correspond to the difference between the gross assets, made up of the property, rights and claims belonging to the deceased and the debts for which the…
See more
I must register the statutory changes made to our commercial company following our last meeting. Which body is responsible for this?

Article L. 123-33.-A of the Commercial Code (resulting from the PACTE law) provides that a single digital body replaces the business formalities centers (CFE). Thus, since January 1, 2023, all business formalities (registrations, modifications and cancellations) must be carried out only online via the website of the National Institute of…
See more
I want to sell my business premises. I informed my tenant and offered to buy it. He replied to me 4 months ago telling me he wanted to exercise his right of first refusal. I haven't heard from him since Am I still bound by his acceptance?

No. When the owner of premises for commercial use has notified the tenant of his intention to sell this property, this notification constitutes an offer to sell to the benefit of the tenant. If he accepts it, he has a period of two months to complete the sale, from the…
See more
I want to sell my business premises. I informed my tenant and offered to buy it. He replied to me 4 months ago telling me he wanted to exercise his right of first refusal. I haven't heard from him since Am I still bound by his acceptance?

No. When the owner of premises for commercial use has notified the tenant of his intention to sell this property, this notification constitutes an offer to sell to the benefit of the tenant. If he accepts it, he has a period of two months to complete the sale, from the…
See more
I am a commercial landlord. I wish to dismiss my tenant with a renewal offer. Do I have to do it via a bailiff?

Yes. In accordance with the provisions of the last paragraph of Article L145-9 of the Commercial Code, a notice must be given by extrajudicial act, i.e., by the bailiff. Any leave issued in any other form is void. The nullity of the leave can only be raised by its recipient…
See more
I am associated with my spouse and my brother in a family SCI subject to IR. With my spouse, we occupy one of the properties of the SCI as our main residence. The SCI has decided to sell this property (...)

Will the 3 partners be exempt from real estate capital gains? No. Capital gains realized on the sale of the main residence of the seller on the day of the sale are exempt (article 150 U, II-1° of the General Tax Code). When the property is held through a company…
See more
My friends and I set up a SCI to buy a building in the city centre. I am the majority shareholder. I would now like to sell all my shares and have already found a buyer. Can the town council exercice it's right of emption?

Yes, in certain cases. When the sale involves most of the shares in a SCI that owns a property whose sale would itself be subject to the town's right of pre-emption, the town council can exercise this right (art. L.213-1, 3° C. urbanism). Good to know: this right of pre-emption…
See more
I am a commercial landlord. I wish to dismiss my tenant with a renewal offer. Do I have to do it via a bailiff?

Yes. In accordance with the provisions of the last paragraph of Article L145-9 of the Commercial Code, a notice must be given by extrajudicial act, i.e., by the bailiff. Any leave issued in any other form is void. The nullity of the leave can only be raised by its recipient…
See more
My mother is a widow, and I am her only child. She received the ASPA (non-contributory provident benefit). Will I have to repay this assistance when she passes away?

Yes but, only if the net assets of the estate exceed 39,000 euros (art. D.815-4 of the Social Security Code). The net estate assets correspond to the difference between the gross assets, made up of the property, rights and claims belonging to the deceased and the debts for which the…
See more
I must register the statutory changes made to our commercial company following our last meeting. Which body is responsible for this?

Article L. 123-33.-A of the Commercial Code (resulting from the PACTE law) provides that a single digital body replaces the business formalities centers (CFE). Thus, since January 1, 2023, all business formalities (registrations, modifications and cancellations) must be carried out only online via the website of the National Institute of…
See more
My friends and I set up a SCI to buy a building in the city centre. I am the majority shareholder. I would now like to sell all my shares and have already found a buyer. Can the town council exercice it's right of emption?

Yes, in certain cases. When the sale involves most of the shares in a SCI that owns a property whose sale would itself be subject to the town's right of pre-emption, the town council can exercise this right (art. L.213-1, 3° C. urbanism). Good to know: this right of pre-emption…
See more
In 2021, I started a sole proprietorship and registered with the RCS. Several years ago, my parents gave me the bare ownership of a property. Can I include it in the declaration of unseizability?

Yes. Reminder: In the context of their professional activity, a sole proprietor risks their personal assets if the business incurs debts. As an exception, the law provides a mechanism to protect the primary residence by making it automatically unseizable (Article L526-1, paragraph 1 of the Commercial Code). You can also…
See more
I am associated with my spouse and my brother in a family SCI subject to IR. With my spouse, we occupy one of the properties of the SCI as our main residence. The SCI has decided to sell this property (...)

Will the 3 partners be exempt from real estate capital gains? No. Capital gains realized on the sale of the main residence of the seller on the day of the sale are exempt (article 150 U, II-1° of the General Tax Code). When the property is held through a company…
See more
A few years ago, my parents, who were married and living separate and apart, set up an SCI subject to income tax. They were the only two partners. My mother has died, and my father has opted for usufruct. As the bare owner of my mother's shares, I...

...became a partner in the company. Do I have to declare the company's profits? No. When ownership of shares is divided between a usufructuary and a bare owner, it is up to the usufructuary to declare the sums he or she receives from the company's profits (art. 8 CGI), which…
See more