Commissaire de justice: third-party funds accounting in 2026
End of the bailiff, funds held for creditors, splitting emoluments and fees: what makes the accounting of a commissaire de justice practice specific.
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Business law support in France | Corporate secretarialExpert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Quick answer: what makes a commissaire de justice's accounting specific?#
A commissaire de justice practice keeps regulated accounts that strictly separate the funds held for third parties (sums recovered for creditors, consignments) from the practice's own income. Its revenue splits into regulated-tariff emoluments, free fees and disbursements. The activity falls under non-commercial profits (2035 return), and the pension depends on CAVOM, not the lawyers' fund.
Bailiff, judicial auctioneer: a single profession since 2022#
Since 1 July 2022, the bailiff and the judicial auctioneer have merged into a single profession, the commissaire de justice (ordinance no. 2016-728 of 2 June 2016). Many clients still search for the word bailiff, but the scope has broadened, notably towards the sale of movables. You remain a public and ministerial officer, which carries precise accounting obligations.
The real issue: separating third-party funds#
A significant share of the sums passing through the practice do not belong to it. They must pass through dedicated accounts, distinct from the practice's own funds, and their representation must be justifiable at any time. In the files we support, the most costly error is almost never a wrong calculation: it is a mixing of logics between practice income and funds held for third parties.
Splitting emoluments, free fees and disbursements#
A practice's turnover is made up of three kinds to be distinguished from the moment of billing: regulated-tariff emoluments (monopoly acts), free fees (amicable recovery, reports, advice, sales) and disbursements rebilled at cost, outside the scope of VAT. This split drives both the reading of margin and the correct VAT treatment.
Our analysis#
A practice's profitability is steered less by price, constrained on the monopoly, than by the share of free fees and time spent. On compliance, the separation of funds and the documentation of anti-money-laundering due diligence are the two points an inspection looks at. This is where the support of a firm experienced with fund-handling professions makes the difference.
Every practice has its own volume of acts and organisation. To go further, discover our accounting support for commissaires de justice, and let's discuss your practice.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
This topic is part of our service Business law support in France | Corporate secretarial
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