Every transaction, explained with the law in hand.
When the report is mandatory, what it covers, how the engagement runs, statutory deadlines, documents, price. Written by the signatory, with sources, up to date with the 2026 Finance Act.
Timeline of a share capital transaction: legal deadlines and planning
Contribution auditor report deadline before the EGM in France: D-15 to D+30 timeline, legal deadlines per transaction, causes of delay, documents to prepare.
8 min · updated 8 October 2026ConversionConversion auditor: what to know before converting a SARL into an SAS
Conversion auditor in France: when it is required, what it checks, the 8-day deadline before the EGM, documents to provide and fees from €550 excl. VAT.
7 min · updated 8 October 2026ContributionsContribution auditor: when is one required, and when can you do without?
Is a contribution auditor required? SARL, SAS, SASU, incorporation or capital increase: the €30,000 threshold, exemptions, deadlines, from €550 excl. VAT.
8 min · updated 8 October 2026ContributionsContributing shares to a holding company: 150-0 B ter deferral and the contribution auditor in 2026
Contributing shares to a French holding company: 150-0 B ter tax deferral, 2026 Finance Act changes (70%, 3 years), contribution auditor, deadlines, fees.
8 min · updated 8 October 2026ConversionConverting a SARL into an SAS: the full procedure, step by step
Converting a SARL into an SAS in France: unanimity, conversion auditor, 8 days before the EGM, articles, tax, INPI formalities and cost. A clear procedure.
8 min · updated 8 October 2026Share capital transactionsShare capital increase by debt set-off: the statutory auditor's certificate
Capital increase by debt set-off in France: statutory auditor's certificate, liquid and payable debt, documents, deadlines. From €710 excl. VAT, fixed price.
7 min · updated 8 October 2026Share capital transactionsWaiver of preferential subscription rights: the statutory auditor's report
Waiver of preferential subscription rights in France: when a statutory auditor is needed, report content, reserved capital increases, BSPCE, timing, cost.
7 min · updated 8 October 2026Share capital transactionsInterim dividend: conditions, certified balance sheet and timeline
Interim dividend in France: Art. L.232-12 conditions, interim balance sheet certified by a statutory auditor, amount, risks and timing. From €590 excl. VAT.
7 min · updated 8 October 2026ContributionsContributing a business as a going concern to a company: valuation, procedure and key points
Contributing a business (fonds de commerce) to a French company: contribution auditor, exemptions, lease, employees, creditors, transfer duties and cost.
8 min · updated 8 October 2026ContributionsPartial asset contribution: demerger regime, auditors and timeline
Partial asset contribution in France: opting into the demerger regime, demerger or contribution auditor, exemptions, deadlines, documents and report cost.
8 min · updated 8 October 2026Special benefitsPreference shares: the special benefits auditor's report
Special benefits auditor in France: when issuing preference shares requires one, independence rules, the report and deadlines. From €1,040 excl. VAT.
7 min · updated 8 October 2026Share capital transactionsShare capital reduction not due to losses: when is a statutory auditor needed?
Share capital reduction not due to losses in France: when a statutory auditor report is required, creditor objections, deadlines, share buy-backs and cost.
7 min · updated 8 October 2026Is your general meeting coming up? Describe your transaction.
Type of transaction, legal form of the company, amount, date of the general meeting: that is all we need. You receive a fixed price, a lead time and the exact list of documents within 24 working hours.