Within what time must a French SAS or SARL approve its annual accounts?

Within six months of the year end. In an SARL, the period can be extended by a court decision, requested by the manager before it ends (article L. 223-26 of the Commercial Code). In an SAS the articles set how collective decisions are taken; in an SASU the sole shareholder approves the accounts within the same time. The approved accounts are then filed within a month, or two months when filed electronically.

Why do the minutes state the dividends of the last three years?

Because article 243 bis of the French General Tax Code requires the resolutions on each year's result to state the dividends distributed for the three previous financial years, with the part eligible and not eligible for the 40% allowance. If none was paid, write “néant”. The minutes also record the transfer to the legal reserve: 5% of the profit until the reserve reaches one tenth of the capital (article L. 232-10 of the Commercial Code).

Does the sole member of an EURL have to write these minutes?

The member approves the accounts by a decision recorded in the register, and this document can be used to write it. But when the sole member, a natural person, is also the only manager, filing the inventory and annual accounts they signed with the trade and companies register within six months counts as approval (article L. 223-31 of the Commercial Code): filing those documents, with the allocation of the result, is then enough.

Minutes approving the annual accounts and allocating the result (France)

Name: Minutes approving the annual accounts and allocating the result (France)
Brand: DocMuse
SKU: pv-assemblee-generale-ordinaire-annuelle
Price: 1.38 EUR
Availability: InStock
Author: DocMuse

Print & sign

2 pages · 0 sold

Published byDocMuse

This document is in French

The PDF you download is in French — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.

For the annual ordinary general meeting of a French SAS or SARL, or the sole member's decision in an SASU or EURL: approval of the year's accounts, allocation of the profit or loss with the legal reserve, statement of the dividends of the three previous years, related-party agreements where there are any, powers to file. To be held within six months of the year end. The accounts are then filed online on the one-stop business formalities portal within a month of approval. In French.

Made for use in France
Last updated October 13, 2026

When to use this document

The financial year of your company in France has ended and its accounts must now be approved.
Your SAS or SARL has made a profit and the members must decide whether to pay out dividends.
Your EURL or SASU has a single member, who still has to record the approval of the accounts in writing.
You want the minutes approving the annual accounts before filing them online.

What you fill in

The details the document asks for.

Company name
Legal form of the company
Capital amount
Company's current registered office
Registration (RCS, registry town and SIREN)
Who takes the decisions
Date of the meeting
Time of the meeting
Place of the general meeting
Chair of the meeting
Members present or represented, with their shares
Summary of the discussion (at a meeting)
Outcome of the vote (at a meeting)
End date of the financial year approved
Result of the year
Amount of the profit or loss
Allocation of profit or cover of loss
Dividends of the three previous years, with the part eligible and not eligible for the 40% allowance (or “none”)
Agreements between the company and an officer or member to approve (if any)
City
Date
Who signs (the sole member; at a meeting, the manager or president and the chair; for a deed signed by all, every member)

Preview

This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.

Preview coming soon

Common questions

Within what time must a French SAS or SARL approve its annual accounts?: Within six months of the year end. In an SARL, the period can be extended by a court decision, requested by the manager before it ends (article L. 223-26 of the Commercial Code). In an SAS the articles set how collective decisions are taken; in an SASU the sole shareholder approves the accounts within the same time. The approved accounts are then filed within a month, or two months when filed electronically.
Why do the minutes state the dividends of the last three years?: Because article 243 bis of the French General Tax Code requires the resolutions on each year's result to state the dividends distributed for the three previous financial years, with the part eligible and not eligible for the 40% allowance. If none was paid, write “néant”. The minutes also record the transfer to the legal reserve: 5% of the profit until the reserve reaches one tenth of the capital (article L. 232-10 of the Commercial Code).
Does the sole member of an EURL have to write these minutes?: The member approves the accounts by a decision recorded in the register, and this document can be used to write it. But when the sole member, a natural person, is also the only manager, filing the inventory and annual accounts they signed with the trade and companies register within six months counts as approval (article L. 223-31 of the Commercial Code): filing those documents, with the allocation of the result, is then enough.

How you can sign this document

Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked

DocMuse sells documents, not legal advice. Acceptance always depends on the recipient's rules and your local law.