French Commercial Code

The code governs traders and commercial companies: registration in the trade and companies register, annual accounts and their filing, general meetings, the liability of management, restrictive practices and insolvency procedures.

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Reference

Reference: Code de commerce, LEGITEXT000005634379
Area: Company, accounts and governance
Supervision: Autorité de la concurrence, Institut national de la propriété industrielle, Ministère de la Justice
Publisher: Légifrance
Checked: 2026-09-21

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Supervision

Autorité de la concurrence1 · Acts supervised Institut national de la propriété industrielle1 · Acts supervised Ministère de la Justice4 · Acts supervised

Questions

Who must be registered in the trade and companies register?Commercial Code, article L123-1 Which companies must draw up annual accounts?Commercial Code, article L232-1

Related acts

Act of 27 March 2017 on the duty of vigilance of parent and instructing companiesLoi n° 2017-399 du 27 mars 2017
French Labour CodeCode du travail, LEGITEXT000006072050
French Social Security CodeCode de la sécurité sociale, LEGITEXT000006073189
Act of 6 January 1978 on information technology, data files and civil libertiesLoi n° 78-17 du 6 janvier 1978
French Civil CodeCode civil, LEGITEXT000006070721

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