Transferring the registered office of a SASU is not a trivial operation.
This involves changing the company' s registered address, which is a key element in its operation.
In particular, it determines identity, country of taxation and jurisdiction in the event of disputes.
Just as an individual can move, so can a company's registered office.
In the case of a SASU (Société par action simplifiée unipersonnelle), the French Commercial Code does not impose any specific rules for deciding on the transfer.
However, an amendment to the bylaws is required.
This legal status is particularly well-suited to a wide range of entrepreneurial profiles and commercial, agricultural or craft activities, for example.
The sole shareholder has considerable freedom to define the operating rules of his business.
This status is renowned for its flexibility and adaptability to a wide range of professions.
To change the registered office of a SASU, you need to follow a very precise procedure: after formalizing the decision to transfer, several steps are essential to comply with current legislation.
All these steps also entail financial costs for the companies concerned, which should not be overlooked under any circumstances.
Before paying the court registry fees, the first step is to update the company's articles of association, and in particular the clause concerning the registered address.
Court fees for transferring the registered office of a SASU are generally around €80 if the new registered office is located in the same département.
Otherwise, you'll need to pay around €100 if the new head office is located in another département.
The procedure to be followed and the transfer procedures are set out in the company's Articles of Association, and the decision-making power is vested in the sole shareholder.
This is an approximate average, depending on certain additional formalities that may need to be carried out depending on the region or the company's sector of activity.
Regardless of where the registered office is transferred, all SASU companies are required to publish an announcement in an approved legal gazette ( ).
If the registered office is transferred within the same département, a single publication is sufficient.
If you are moving to a different département, you need to publish an ad in the newspaper of the département of origin and the département of destination.
The transfer notice must contain a series of mandatory legal disclosures such as :
- New headquarters address
- The mention of the transfer must be written explicitly
- The company's trade and companies register number and the city of the registry office where the company is registered.
If a change of graft is necessary, certain elements must be added, such as :
- A reference to the register of companies in the town of origin and the town of destination
- The identity and address of each person with authority to bind the company to third parties
The cost of legal notices is not the same in all French departments
Set by ministerial decree, each publication costs between €130 and €170 .
In addition to these costs, there is the insertion in the BODACC, which costs an average of €130 if the change takes place in the same département, and €160 otherwise.
It is possible to delegate head office transfer procedures to a third party.
In this case, additional charges are added in return for the service provided.
Drawing up deeds is the formality most commonly requested by company directors operating a SASU.
Fees charged by accounting firms, lawyers or formalists vary according to the number of documents required and the complexity of the clauses to be drafted.
He will take care of all the paperwork involved in the transition to your new head office:
- Minutes recording the intention to transfer the registered office
- CERFA M2 form
- Updated by-laws
- Legal notice(s)
Depending on your sector of activity, additional documents may be requested by the authorities.
Choosing the best address for your company's registered office is a crucial issue.
As a central element of your business card, it helps to project a positive image of your company, thereby building trust with your customers, suppliers and prospects.
Mastering the costs of a change of registered office for an SASU is therefore a question not to be neglected under any circumstances.
Written by our expert Paul LASBARRERES-CANDAU
September 10, 2018
