How to Write French Statuts (Articles of Association)

The statuts are the constitutional document of every French commercial company — SAS, SASU, SARL, or EURL. Under Code de commerce art. L.210-2, they must be in writing, dated, signed by all founders, and lodged with the Guichet Unique to bring the company into existence (art. L.123-9). This step-by-step guide walks through the eleven mandatory clauses, the seven SAS-only additions, and the three SARL-only additions, citing the exact article numbers along the way.

Step 1 — Choose Your Legal Form Before Drafting

The Code de commerce treats statuts of each form as a different document. Under art. L.227-2 (SAS), the bylaws must be in writing; under art. L.223-1 (SARL), the same; but the content required by each is distinct.

Common choices and their statute basis:

• SAS — art. L.227-1 to L.227-20-1
• SASU (single-shareholder SAS) — art. L.227-1 al. 2
• SARL — art. L.223-1 to L.223-43
• EURL (single-member SARL) — art. L.223-1 al. 2

Source: https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000006146044/

Step 2 — Draft the Eleven Mandatory Clauses (Art. L.210-2)

Every set of statuts, regardless of form, must specify:

1. Forme sociale — the legal form (“Société par Actions Simplifiée”, “Société à Responsabilité Limitée”, etc.).
2. Durée — duration; maximum 99 years (L.210-9), renewable.
3. Dénomination sociale — the corporate name. Run two clearance searches before drafting:
   • INPI trademark database — https://data.inpi.fr/
   • Registre National des Entreprises (RNE) — https://data.inpi.fr/registre-national-des-entreprises/ Code de la propriété intellectuelle art. L.713-1 makes prior trademark rights prevail over later RCS registrations.
4. Siège social — physical French address. Domiciliation companies are permitted under Code de commerce art. L.123-11.
5. Objet social — must be lawful and described in sufficient detail to determine the company’s activities (Code civil art. 1833). Avoid catch-all phrasing such as “toutes activités commerciales” — the APE/NAF code derives from this clause and the SIE will mismatch your tax sector if it is too vague.
6. Montant du capital social — at least €1 (L.227-1; L.223-2). Express the amount in euros.
7. Apports — break out cash (numéraire), in-kind (nature), and industry contributions.
8. Forme des actions / parts — for SAS, nominative or au porteur (L.228-1); for SARL, only parts sociales (L.223-12).
9. Modalités de gouvernance — identification of Président (SAS, L.227-6) or Gérant (SARL, L.223-18).
10. Date de clôture du premier exercice — the date of the first FY-end. Many founders choose 31 December.
11. Signature et date — original signatures of every associé.

Step 3 — Add the SAS-Specific Mandatory Clauses

Code de commerce art. L.227-9 imposes additional drafting on every SAS:

• The conditions in which collective decisions are taken (majorities, written or in-person, electronic voting acceptable);
• The list of decisions reserved to collective approval, which must include — at floor — account approval, capital change, merger, dissolution, change of legal form, appointment of CAC.

Best-practice additions (not mandatory but expected by investors):

• Pre-emption and agrément clauses under L.227-13 to L.227-19 (transfer restrictions, lock-up periods up to 10 years, exclusion clauses);
• Conventions règlementées disclosure under L.227-10;
• Indemnité d’éviction for the Président if dismissed ad nutum;
• Arbitration clause under Code de procédure civile art. 1442 — useful for international shareholders.

Step 4 — Add the SARL-Specific Mandatory Clauses

For SARL, art. L.223-1 and L.223-14 require:

• The number and nominal value of parts sociales;
• The statutory approval clause (agrément) for transfers to third parties — half-of-capital majority is the default under L.223-14, but the bylaws may install higher thresholds.

Optional but recommended:

• Cumul de mandats — clarify how the gérant’s spouse status applies (conjoint collaborateur, conjoint salarié, or conjoint associé under CSS L.121-4);
• Removal procedure for the gérant — Code defaults under L.223-25 give partners representing more than half of parts the power to revoke, but the bylaws may temper this with cause requirements.

Step 5 — Capital Subscription and the Bank Deposit

Before signing the final statuts, cash contributions must be deposited.

For SAS, at least half of cash contributions must be paid up at incorporation (L.227-1 al. 4 → L.225-3); the balance is callable within 5 years.

For SARL, at least one fifth of cash contributions must be paid up at incorporation (L.223-7); balance within 5 years.

Three depositaries are permitted under L.223-7 al. 2: a French-licensed bank, a notaire, or — historically — the Caisse des Dépôts (this option was abolished in 2021). The bank issues an attestation de dépôt des fonds identifying each subscriber and amount; funds remain blocked until issuance of the Kbis (Code de commerce art. R.123-149).

Order:

1. Draft statuts (signature blocks empty).
2. All associés agree the amount.
3. Deposit funds with bank or notaire.
4. Receive attestation.
5. Sign final statuts.
6. Publish JAL notice within 1 month (Décret n°2012-1547 art. 1).

Step 6 — In-Kind Contributions: When Do You Need a Commissaire aux Apports?

Under Code de commerce art. L.227-1 al. 5 (SAS) and L.223-9 (SARL), an in-kind contribution must be appraised by a commissaire aux apports appointed by ordonnance from the Président du Tribunal de commerce — unless all of the following are met:

• No single in-kind contribution exceeds €30,000 (Décret n°2010-1638);
• Total in-kind contributions stay under half of the capital;
• All associés decide unanimously to waive the auditor.

If any condition fails, the auditor is mandatory. Their fee is freely negotiated, typically €600–€2,500.

Step 7 — Language and Form

Under Loi n°94-665 (Loi Toubon) art. 2, the statuts must be in French. A translation may be appended for foreign founders, but the French text governs. Source: https://www.legifrance.gouv.fr/loda/id/LEGITEXT000005616341

The signature must be original or qualified electronic (Code civil art. 1366 and 1367; Règlement (UE) n°910/2014 eIDAS). DocuSign, Yousign, and Universign all produce signatures admissible for Guichet Unique filing.

Each page should be initialled by all signatories to prevent later substitution.

Step 8 — Annexes That Must Travel with the Statuts

• Liste des souscripteurs (SAS only) — art. R.225-5;
• Acte de nomination du dirigeant (if not in the statuts) — L.227-6 / L.223-18;
• Lettre d’acceptation signed by the appointed Président/Gérant;
• Déclaration de non-condamnation et de filiation — art. A.123-51;
• Justificatif d’identité of each director;
• Justificatif de siège social — lease, domiciliation contract, or bail commercial (≤3 months old);
• Pouvoir if filing through a representative — art. R.123-95.

Step 9 — Deposit at Guichet Unique

Since 1 January 2023, all formalities are submitted via https://formalites.entreprises.gouv.fr/ (Décret n°2021-300). Upload the signed statuts and the annexes from Step 8. The system routes the dossier automatically to the competent greffe du tribunal de commerce, the SIE, and URSSAF.

INPI fees (2026): commercial activity creation €37.45; BODACC notice included; DBE filed within 30 days at €21.41 (or free if filed within 30 days of Kbis under Décret n°2024-704). https://www.inpi.fr/realiser-demarches/formalites-dentreprises/tarifs-formalites-dentreprises

Step 10 — Post-Registration Tasks Within 30 Days

• DBE — Déclaration des Bénéficiaires Effectifs under Code monétaire et financier art. L.561-46. Penalty for late filing: 6 months / €7,500 (natural persons) under L.574-5.
• Bank account — open a dedicated business account (post-Kbis).
• RC Pro insurance — recommended for all, mandatory for many regulated activities.
• Bookkeeping — Code de commerce art. L.123-12 makes accounting mandatory from day 1.
• Tax option — IS vs IR election within 3 months (CGI art. 239 bis AA / AB).

Common Drafting Mistakes

• Vague objet social (“toutes activités commerciales”) → APE mismatch + tax-sector confusion. Code civil art. 1833 requires sufficient detail.
• Indexation clauses without IRL reference → invalid (Loi 89-462 art. 17-1, parallel principle for company indexations).
• Capital deposit before draft signature → bank refuses to issue attestation. Draft → agree → deposit → attestation → sign.
• JAL notice in wrong département → greffe rejection (Décret n°2012-1547 art. 1 al. 2).
• Forgetting Loi Toubon translation requirement → French text must govern.

The statuts are the legal DNA of your company. Get them right at incorporation; modifications later require associé decision + JAL + Guichet Unique filing (≈€100 each time).

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Disclaimer

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Sources

1. Code de commerce — full text — https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000005634379/
2. Décret n°2012-1547 (annonces légales) — https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000026924456
3. Guichet Unique — INPI — https://formalites.entreprises.gouv.fr/
4. Loi n°94-665 (Toubon) — https://www.legifrance.gouv.fr/loda/id/LEGITEXT000005616341
5. Service-public — Capital social deposit — https://www.service-public.fr/professionnels-entreprises/vosdroits/F32333