Formalities

Which entities are not covered by the one-stop-shop for company formalities?

Publié le 21 février 2025 - Mise à jour le 30 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)

A decree of 15 January 2025 lists the entities that do not constitute companies within the meaning of the Commercial Code. They are therefore not part of the one-stop-shop for formalities.

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Image 1Crédits: fizkes - stock.adobe.com

Entities not covered by the single company window include:

  • private employers (except those whose employees carry on the activities of personal services, childcare, adult care, game warden, fish warden, forest ranger, gardener, gardener, property warden and, in general, the maintenance and repair of gardens and domestic workers or artistic activities);
  • the VAT groups ;
  • the trust ;
  • private-law groups which do not have legal personality (except for divisions, businesses of fact and businesses in participation);
  • legal persons governed by foreigners law (other than foreign businesses) not registered in the Trade and businesses Register (RCS);
  • employers' unions;
  • professional or similar bodies;
  • mutual insurance businesses (excluding those listed in the SCN);
  • agricultural mutual insurance (excluding those listed in the SCN);
  • employer groups established in a legal form which does not require registration with the SCN (e.g. business for participation);
  • undeclared associations (excluding those listed in the SCN);
  • the associations declared (excluding those listed in the SCN);
  • the associations declared to be insertion by economic activity (excluding those registered in the SCN);
  • Intermediate associations (other than those listed in the SCN);
  • registered associations recognized as being in the public interest (excluding those registered in the SCN);
  • local law associations of the Bas-Rhin, Haut-Rhin and Moselle (excluding those listed in the RCS);
  • foundations (excluding those listed in the SCN);
  • investment and insurance investment companies, which are not incorporated and subject to the reporting requirements of payroll tax and global minimum taxation of multinational and national groups;
  • other legal persons governed by private law (excluding those registered in the SCN and excluding local savings businesses; in particular endowment funds).

Please note

See the full list here.