{"id":330,"date":"2025-03-03T11:04:23","date_gmt":"2025-03-03T10:04:23","guid":{"rendered":"https:\/\/klema-avocats.fr\/nouvelles-exigences-dans-le-cadre-de-la-liquidation-amiable-dune-societe\/"},"modified":"2025-08-27T14:06:50","modified_gmt":"2025-08-27T12:06:50","slug":"nouvelles-exigences-dans-le-cadre-de-la-liquidation-amiable-dune-societe","status":"publish","type":"post","link":"https:\/\/klema-avocats.fr\/en\/nouvelles-exigences-dans-le-cadre-de-la-liquidation-amiable-dune-societe\/","title":{"rendered":"New Requirements in the Context of Voluntary Company Liquidation"},"content":{"rendered":"\n
\"verification<\/figure>
\n

Decree No. 2024-751<\/strong>, published on July 7, 2024, introduced measures aimed at strengthening the fight against tax and social fraud, particularly in the context of voluntary company liquidations. These provisions, effective from October 1, 2024<\/strong>, require the submission of two new certificates<\/strong> to obtain the company\u2019s deregistration:<\/p>\n\n\n\n

    \n
  • A certificate of tax compliance<\/strong><\/li>\n\n\n\n
  • A certificate of social compliance<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n

    A Context of Rising Fraud in Voluntary Liquidations<\/h2>\n\n\n\n

    This decree responds to growing concerns over misuse of voluntary liquidation procedures by companies undergoing tax or social reassessment, with the aim of evading their obligations.<\/p>\n\n\n\n

    Current Deregistration Procedure in Voluntary Liquidation<\/h2>\n\n\n\n

    At the end of a voluntary liquidation process, the liquidator must file a deregistration request via the electronic one-stop shop for business formalities<\/strong> to remove the company from the Trade and Companies Register.
    Previously, the request had to be accompanied by the following documents:<\/p>\n\n\n\n

      \n
    • The company\u2019s final accounts drawn up by the liquidator<\/li>\n\n\n\n
    • The resolution adopted by the shareholders’ meeting approving these accounts<\/li>\n\n\n\n
    • The release granted to the liquidator for their management and discharge from their duties<\/li>\n<\/ul>\n\n\n\n

      (Article R. 237-7 for commercial companies; Article 10 of Decree No. 78-704 for civil companies)<\/p>\n\n\n\n

      New Obligations from October 1, 2024<\/h2>\n\n\n\n

      Decree No. 2024-751 amends Article R. 237-7 (for commercial companies) and Article 10 of Decree No. 78-704 (for civil companies) to add the requirement<\/strong> to submit two additional documents:<\/p>\n\n\n\n

        \n
      • A social compliance certificate<\/strong><\/li>\n\n\n\n
      • A tax compliance certificate<\/strong>, and<\/li>\n<\/ul>\n\n\n\n

        Social Compliance Certificate: Proof of Compliance with URSSAF or MSA<\/h2>\n\n\n\n

        The social certificate<\/strong>, as set out in Article L243-15 of the Social Security Code, is issued by the relevant collection agency: URSSAF<\/strong> or MSA<\/strong>, depending on the company\u2019s status.
        According to Article D243-15 of the same code, it must include:<\/p>\n\n\n\n

          \n
        • Company identification<\/li>\n\n\n\n
        • Number of employees<\/li>\n\n\n\n
        • Total remuneration declared via the d\u00e9claration sociale nominative (DSN)<\/em><\/li>\n\n\n\n
        • Confirmation that the employer is up to date with social contributions as of the latest applicable period<\/li>\n<\/ul>\n\n\n\n

          Also known as an \u201cattestation de vigilance\u201d<\/strong>, this document proves that the company is compliant with its social declarations and payments.<\/p>\n\n\n\n

          Tax Compliance Certificate: Proof of Compliance with the Tax Authorities<\/h2>\n\n\n\n

          L\u2019attestation de r\u00e9gularit\u00e9 fiscale, quant \u00e0 elle, est pr\u00e9vue par l\u2019article R2143-7 du code de la commande The tax certificate<\/strong> is governed by Article R2143-7 of the French Public Procurement Code.
          It confirms that the company has fulfilled its reporting and payment obligations regarding the following taxes (as specified in Order ECOM1830220A dated March 22, 2019):<\/p>\n\n\n\n

            \n
          • Income tax<\/strong><\/li>\n\n\n\n
          • Corporate tax (imp\u00f4t sur les soci\u00e9t\u00e9s)<\/strong><\/li>\n\n\n\n
          • Value-added tax (VAT)<\/strong><\/li>\n<\/ul>\n\n\n\n

            These certificates are issued by the tax administration and serve as evidence of the company\u2019s compliance with its fiscal obligations.<\/p>\n","protected":false},"excerpt":{"rendered":"

            A Context of Rising Fraud in Voluntary Liquidations This decree responds to growing concerns over misuse of voluntary liquidation procedures by companies undergoing tax or social reassessment, with the aim of evading their obligations. Current Deregistration Procedure in Voluntary Liquidation At the end of a voluntary liquidation process, the liquidator must file a deregistration request […]<\/p>\n","protected":false},"author":1,"featured_media":225,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-categorise"],"acf":[],"yoast_head":"\nNew Requirements in the Context of Voluntary Company Liquidation | Klema avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/klema-avocats.fr\/en\/nouvelles-exigences-dans-le-cadre-de-la-liquidation-amiable-dune-societe\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Requirements in the Context of Voluntary Company Liquidation | Klema avocats\" \/>\n<meta property=\"og:description\" content=\"A Context of Rising Fraud in Voluntary Liquidations This decree responds to growing concerns over misuse of voluntary liquidation procedures by companies undergoing tax or social reassessment, with the aim of evading their obligations. 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