You may not have tracked the changes since 2015, but the information may be helpful if you own a business and are about to sell it, or if you plan to buy one …
In August 2015, the Macron law canceled the obligation to publish a legal advertisement during a sale of goodwill, or its customers. Since November 16, 2016, the obligation to publish a legal advertisement during a transaction on a business, or its customers only, has been reactivated. The contribution of a business to the capital of a company is also concerned by this legal advertising.
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A legal announcements journal in addition to BODACC
The publication in a newspaper of legal announcements of the department of the headquarters of the company is payable by the buyer. It must take place 15 days after signing the deed buying the fund.
The publication in the BODACC is not modified since Macron law had not removed it from the obligations of acquirers of goodwill or their customers.
For publication in BODACC, the business owner must advertise in BODACC within the same period of 15 days following the signing of the purchase.
The content of a legal notice of sale of goodwill
The information contained in the legal notice is extracted from the act of purchase.
All the details of the act must be included : its nature, the date of signature and registration with the SIE (with details of the SIE).
The identities of the assignors and assignees must be declined: natural or legal person, name, contact details, etc.
The legal notice must also contain information on the business itself: address, activity, etc. The value of the TTC fund is part of the other mandatory information.
As a reminder, forgetting to publish this legal advertisement in a legal advertisement journal automatically cancels the transaction. It is the same for that at BODACC. The content of the advertisements must also be complete and precise. The 15 day delay are also to be taken into account to validate the transaction.
Do not forget the various tax declarations to the corporate tax service. They are also essential to complete formalities and finalize the sale / purchase of a business.
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