Registration of electronically signed deeds

Article 157 of the 2021 Finance Law adopted by Parliament on December 15, 2020

The current health crisis has disrupted practices, making it necessary to limit physical meetings.

From the first confinement, the electronic signature experienced an increase in its practice .

During this exceptional period, the tax administration showed flexibility, accepting the registration of legal acts signed electronically.

However, from the summer, some tax administration departments again refused to register such deeds, with some only accepting electronically signed legal deeds.

The 2021 Finance Law, in its article 157, finally generalizes the registration of legal acts signed electronically, by modifying article 658 of the General Tax Code (CGI) relating to registration formalities.

Since January 1, 2021, companies can have private deeds signed electronically registered with the competent registration services, with the exception of the unilateral promises of sale mentioned in article 1589-2 of the Civil Code .