In order to put an end to many fraudulent practices, the decree of 7 July 2024 lays down new obligations relating to the publication of the dissolution of the business and the deposit of new documents during an amicable liquidation.

All of these new provisions will take effect on 1^er october 2024.

Objectives of the Dissolution Publication in the OACDP

In order to ensure that creditors are properly informed and to combat fraud, the obligatory to publish the dissolution of a business giving rise to an UTP procedure in the BODACC.

Until now, this publication has only been made in a newspaper of legal announcements, which could contravene the 30-day deadline for creditors to oppose the dissolution. Indeed, in order to avoid the recovery of debts, some businesses published the dissolution in a journal of legal announcements less visible than a publication in the BODACC and voluntarily delayed the completion of the formalities (filing of the file establishing the dissolution and the cancelation file) in the Commercial and businesses Register (RCS).

The publication of the dissolution of the business to BODACC, which publishes the documents recorded in the SCN, thus allows better information to creditors wishing to oppose this dissolution.

Amicable liquidation: new coins requested

Still with the aim of avoiding fraudulent maneuvers, in the event of an amicable liquidation (takes place during a voluntary cessation of activity), it will now be mandatory to file at the Registry of the Commercial Court in annex to the RCS:

• one attestation of social regularity ;
• one tax certificate of account up-to-date at the time of closing the amicable settlement.

This new obligation provides proof that the business has no debts and has enough assets to settle all of its liabilities.