Transferring the Registered Office: Procedure, Formalities and Cost in 2026
Who decides the transfer (manager, president, shareholders), the bylaws update, the number of legal notices depending on the court district, the INPI single-window filing and the 2026 cost.
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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. Transferring the registered office requires a decision by the competent body (the manager in a SARL, subject to shareholder ratification; the president or shareholders per the bylaws in a SAS), an update to the bylaws, a legal notice — two if the transfer changes court district — and a filing with the INPI single window within one month of the decision. The cost is usually between €200 and €400 (legal notice(s) and registry fees), excluding professional fees.
2026 framework#
Transferring the registered office is a bylaws amendment. Since 2023, all formalities are completed online on the single window for business formalities (INPI), which updates the national business register. The procedure and competent body vary by legal form (SARL or SAS), but the logic is the same: decide, update the bylaws, publish, file.
Who decides the transfer?#
SARL#
In principle, the decision belongs to shareholders representing more than half the shares (article L223-30 of the Commercial Code). But the manager may decide alone to transfer anywhere in France, subject to ratification by the next ordinary general meeting (article L223-18). This power is not mandatory: the bylaws can remove it. If shareholders refuse ratification, the manager's decision lapses.
SAS and SASU#
No single legal rule: the bylaws designate the competent body (the president, the body of shareholders, a majority). Consult them before starting.
SA#
The board of directors (or supervisory board) may decide the transfer, subject to ratification by the ordinary general meeting.
Single-member companies (EURL, SASU)#
The sole member decides alone; no meeting is required.
The transfer steps#
- Decision by the competent body, formalised in minutes or a written decision.
- Bylaws update: the old address is replaced by the new one.
- Legal notice within one month of the decision (see the table below by district).
- Filing with the INPI single window with the minutes, updated bylaws, proof of occupancy of the new office (lease, domiciliation contract, property deed, energy bill) and proof of publication.
- Update of the business extract (Kbis) once the registry validates the file.
One or two legal notices?#
| Situation | Number of notices | Details |
|---|---|---|
| Transfer within the same court district | 1 | Publication in a gazette of the registered-office district |
| Transfer outside the district (change of registry) | 2 | One in the departure district, one in the arrival district |
When the district changes, the second notice also lists the persons authorised to bind the company. Proof of publication is essential to the file.
Cost and timing in 2026#
The cost stems from the legal notice (a regional flat fee, generally around €100 to €200 per notice) and the registry fees of the amendment formality. For a simple transfer, the budget is usually between €200 and €400; it rises with a change of district (two notices) and depends on the legal form. As notice tariffs are regulated, they vary little between gazettes in the same department. Allow two to three weeks between filing and the Kbis update.
A firm may charge additional support fees to secure the decision and the file.
Change of district: what changes#
Within the same department, the registry district is unchanged: one notice suffices and identifiers remain stable. Outside the district, two notices are required and the establishment receives a new NIC number: the SIRET changes (its last digits), while the SIREN remains the same. After the transfer, invoices and quotes must show the new SIRET, and the bank and customers must be informed.
After the transfer: notify third parties#
The registry automatically informs the authorities (tax office, URSSAF, INSEE) via the SIREN, but it is up to you to notify your partners. Update your letterhead, invoices and quotes with the new address — and the new SIRET if the district changed. Inform your bank, your main customers and suppliers, your insurer and, where relevant, any body that granted you a subsidy or a permit. Also update your online profiles (website, business listing) so an important letter or notice does not remain at the old address.
Special cases#
- Multi-shareholder SARL. If the manager decides alone, shareholder ratification remains essential. To avoid the non-ratification risk, it is often better to have the shareholders decide directly.
- SAS. Check the bylaws clause designating the competent body: a decision by the wrong person will have to be redone.
- EURL / SASU. Immediate decision by the sole member, with lighter formalities.
- Transfer outside France. Moving to another EU State involves specific formalities (deregistration in France, new foreign registration) beyond the scope of this article.
Key alerts in 2026#
- Actually occupy the new office. The file is rejected if occupancy proof is insufficient (expired lease, invalid domiciliation). Secure the title before filing.
- Meet the one-month deadline for publication: beyond it, enforceability against third parties may be weakened.
- Anticipate local tax impact. A new department may change the local business tax (CFE): check the basis before moving.
- Read the bylaws and the lease. A clause may require keeping the office in a given area or condition the transfer; some bylaws amendments require a reinforced majority.
Our expert-accountant analysis#
Recently, we supported an industrial SME wishing to move its office from Paris to the Hauts-de-Seine. On paper, a simple formality. But the SARL bylaws required keeping the office in the Île-de-France region and subjected any waiver to a reinforced majority: without that prior review, the file would have stalled. The accounting impact was far from negligible: the new department applied a different local-tax rate that had to be built into the budget. Half a day of upfront analysis saved three weeks of corrections.
Hayot Expertise tip. Before transferring, gather three things: up-to-date bylaws (to identify the competent body and any location clauses), signed proof of occupancy of the new office, and the list of shareholders to consult if a collective decision is needed. We check that the INPI file will not be rejected and that the new address creates no tax or social surprise, alongside our legal advisory and our support for incorporation and structuring.
Frequently asked questions
Can I change address without amending the bylaws?+
No. The registered-office address is in the bylaws: any transfer requires a bylaws amendment, however minor, followed by publication and a single-window filing.
How long to obtain the new Kbis?+
Generally two to three weeks after a complete filing. An incomplete file (missing occupancy proof or proof of publication) extends the timeline.
Must I notify social security or the tax office?+
Not directly: the single window informs the bodies (tax office, URSSAF, INSEE) via the SIREN. However, notify your bank, customers and suppliers, especially if the SIRET changes.
Can I transfer the office mid-year?+
Yes. A mid-year transfer does not affect the closing; the new address will simply appear on the year's accounts.
Does the transfer affect my insurance?+
Often marginal, unless the policy targets a specific location or you change department. Inform your insurer to adjust cover.
One or two legal notices?+
One if the transfer stays within the same registry district; two if you change district (one at departure, one at arrival).
Key takeaways#
- The transfer is a bylaws amendment: the competent body depends on the form (manager + ratification in a SARL, bylaws in a SAS, board + ratification in a SA).
- One legal notice within the same district, two when the registry district changes, within one month of the decision.
- The file is submitted to the INPI single window with proof of occupancy of the new office.
- The cost is usually between €200 and €400 (notices and registry fees), excluding professional fees.
- Outside the district, the SIRET changes (the SIREN stays): update your documents.
Official sources#

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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