France has enacted decree 2026-340 of 30 April 2026, introducing four key changes to business registration formalities under the National Business Registry (RNE), effective 6 May 2026.
CSRD Auditor Disclosure Requirements
Companies subject to Corporate Sustainability Reporting Directive (CSRD) certification must now declare their independent third-party organisation (OTI) details to both the Commercial and Companies Register (RCS) and RNE. This obligation applies to large listed companies already reporting under CSRD for financial years from 1 January 2024, with large non-listed companies following from 2028 and listed SMEs from 2029.
Where companies designate both statutory auditors and sustainability auditors, both must be declared. For individual statutory auditors, professional addresses may substitute personal addresses in declarations.
Business Succession and Transfer Procedures
The decree mandates that traders and craft enterprises acquiring businesses through succession without division must declare the previous operator's identity and unique identification number during RNE registration. This requirement extends to business acquisitions and donations.
For civil company share transfers, the decree aligns procedures with commercial companies by requiring deposit of amended articles of association rather than the transfer deed itself. A fallback mechanism allows transferors or transferees to deposit transfer deeds provisionally if managers fail to file amended articles within eight days of formal notice.
Data Protection Enhancements
Legal entities may now file redacted copies of constitutional and amendment documents during registration, limiting personal data to legally required information only. This measure strengthens privacy protection for associates and directors whose details appear in registry annexes.
Context
These changes follow France's ongoing digitisation of business formalities through the RNE system, operational since January 2023. The CSRD reporting obligations reflect EU-wide sustainability compliance requirements, while procedural simplifications continue France's administrative modernisation programme for business registration and corporate transparency.
