TUP: universal transfer of assets and liabilities
A French TUP allows a simplified dissolution without liquidation, but only under strict legal and procedural conditions.
Expert 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.
TUP: universal transfer of assets and liabilities
Updated March 2026 - A TUP can simplify a legal reorganisation, but only when the conditions and the formal process are fully respected.
See also EURL to SASU, Business transfer and GAP.
The key point
This is not just a shortcut. It is a true legal transfer of the dissolved company's assets and liabilities to the sole corporate shareholder.
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Conclusion
TUP is efficient when the file is fully prepared and the timeline is controlled.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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