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Life of the company
Decree of 30 April 2026: what are the developments in terms of company formalities?
Publié le 12 mai 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The decree of 30 April 2026 makes various significant changes in order to simplify company formalities. Description.

Declaration of the origin of the fund transmitted by inheritance for traders and craftsmen
For greater transparency, the decree orders the trader or craftsman who has acquired an activity by inheritance to declare, when registering at the RNE: titleContent, the following information about the previous operator:
- name, surname, pseudonym, forename(s), unique identification number (if natural person);
- the company name and the unique registration number (in the case of a legal person).
This information must also be provided in the event of the acquisition or donation of a fund.
New third-party effectiveness regime for the transfer of shares in civil businesses
In order to simplify the formalities to be completed, the Decree of 30 April 2026 makes a major amendment on the transfer of civil business shares (ICS, SCP, SALT...).
Previously, the third-party effectiveness of this assignment was conditional on the filing of the deed of assignment.
From now on, the transfer of shares of a civil business is enforceable against third parties after the filing of amended statutes to the Registry. Thus, this formality repeats that used for commercial businesses.
Sustainability: provision of identification data to the NSR of independent third party organizations
The decree also adds that the business that has designated an independent third-party body for the certification of sustainability information must provide the RNE (and the RCS where applicable) with the identification data of that body.
Protection of managers: only mandatory data on natural persons must be provided
In order to protect the personal data of managers, legal entities can now simply file a copy of the documents where the information relating to the identity and domicile of natural persons is limited to mandatory data (surname, usage name, pseudonym, first names, month, year of birth and municipality of residence).
This provision concerns the instruments of incorporation and amendment of legal persons having their registered office in France.