SARL: How to use and complete the M2 form?

The CERFA M2 form is a well-known tool among business owners, who are accustomed to using it to report any changes within the company that affect the legal entity.

It must be completed for the first time at the time of the formation of the LLC, which involves several administrative steps. It is not always easy to understand exactly how this administrative form works.

What is Form M2 for an LLC?

Form M2 serves a declaratory purpose: it is used to notify the clerk of the commercial court of a change in the operating rules of a limited liability company (SARL) regarding a legal entity.

It is used to notify public agencies of any significant changes occurring within the company that may have legal, accounting, social, or tax implications. For example, the addition of a new partner to the company’s ownership requires the completion of Form M2.

Once submitted to the clerk’s office of the commercial court, Form M2 serves as official proof of the amendment to the company’s Kbis extract in the RCS (Trade and Companies Register). This extract is your company’s identity document and must be kept up to date at all times.

When is it necessary to file an M2 form for an LLC?

The requirements for completing and submitting Form M2 are set forth in the law. Here is a complete list:

• The change in legal status of the company
• The amendment to the share capital of the company
• Changing the company's name
• The cessation of business operations, the suspension of business operations, or the filing for bankruptcy
• The company's return to business
• The change of company headquarters of the company
• Contributing funds to a lease-management or management-mandate arrangement
• Contribution of funds under a management mandate
• The opening of a new location

It is important to note that Form M2 applies only to changes affecting a legal entity. Changes affecting an individual (such as the president or manager) must be reported using Form M3.

How do I fill out Form M2?

Filling out Form M2 can sometimes be difficult. You must complete several sections depending on the change you wish to report to the authorities.

First, you must specify the category to which the new or amended entry belongs. Check the box corresponding to the decision that prompted you to fill out the form, as listed above.

Next, you must provide all the information necessary to properly identify your LLC. Essential information is required to correctly identify your business.

You must therefore check the reason for the decision you have made. For example, if this involves the relocation of your company’s headquarters, you must check the box labeled “Declaration regarding an establishment and its activities – establishment relocated or closed.”

Finally, it is essential to provide the contact information for the LLC’s legal representative to the authorities, as well as their role within the company. This may be the LLC’s president or manager.

Form M2 is available for download here ! Once completed, you are responsible for submitting it to the appropriate Centre de Formalités des Entreprises (CFE) based on the address of your registered office.