Effective owners: obligations and sanctions

Updated March 2026 - The declaration of beneficial owners is not an ancillary formality. In 2026, the subject has become even more sensitive, because the sanctions are no longer limited to criminal matters: since the law of June 13, 2025, the registrar can now go as far as automatic removal from the RCS in the event of non-declaration or non-regularization.

Companies required to declare their beneficial owners must identify the natural persons who control, directly or indirectly, the company according to the applicable legal criteria.

In particular, it is necessary:

• ▸file the declaration upon creation if it is required;
• ▸update information in the event of change;
• ▸ensure consistency between the statutes, governance and the register.

The official Service-Public.fr sheet recalls several levels of risk:

• ▸6 months of imprisonment and 7,500 euros fine for the legal representative;
• ▸up to 37,500 euros fine for the company and additional penalties;
• ▸and, since June 15, 2025, the possibility for the registrar to proceed with the automatic removal from the RCS after formal notice and absence of regularization within a period of 3 months.

Because the actual chain of ownership, agreements between partners and governance developments are not always updated at the right time.

To complete, see Legal obligations for starting a business, Tax audit and Taxation and business taxes.

Hayot Expertise Advice: The best way to avoid sanctions on beneficial owners is not to file once and for all. It is to treat each capital or governance change as a signal of potential updating.

We check the consistency of the information declared and organize the necessary updates in connection with your legal formalities.

👉 Secure your beneficial owner formalities

In 2026, the declaration of beneficial owners is a legal, regulatory and operational subject. The cost of an oversight can now go well beyond a simple regularization.

📞 Do you have any doubts about your statements or need an update? We can check your situation before it becomes blocking. Make an appointment with Hayot Expertise

(Official sources: Entreprendre.Service-Public.fr - declaration of beneficial owners, news of September 26, 2025 on automatic deregistration, Monetary and Financial Code)