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FranceEntreprendre Service Public

Claim declarations rewritten: written form, new content rules

Rewritten 8 October 2026 claim-declaration fiche: written form, privilege-or-security date, FX conversion rule, 15-day receipt, payment priority — and no online portal.

By Taxxa AI OyPublished 8 October 2026

Legal & Corporate

The Entreprendre Service Public fiche "Déclarer ses créances envers un partenaire commercial en procédure collective" was substantially rewritten and re-verified on 8 October 2026Service Public, with new operative content for creditors of businesses in sauvegarde, redressement judiciaire and liquidation judiciaireService Public.

Undeclared claims are not taken into accountService Public and will not be paidService Public, so creditors must declare pre-opening claimsService Public and post-opening claims that carry no payment privilegeService Public — post-opening claims in principle enjoy priority and need no declaration where they arise for the proceedings' needs, the observation period, or in return for a service to the distressed businessService Public. Wage claims need no declarationService Public: they are always settled in priority by the Association pour la gestion du régime de Garantie des créances des Salariés (AGS)Service Public — consistent with article L. 622-24 of the code de commerce, which exempts salariés from the declaration ruleLegifrance while subjecting the AGS institutions to it for sums they advancedLegifrance. The rewrite drops the previous mention of alimentary claims, which article L. 622-24 separately keeps outside the declaration regimeLegifrance.

The declaration must be made in writingService Public — the previous "no form requirement" is goneService Public — and contain the amount due at the opening judgmentService Public with sums to fall due and their dates (or an evaluation where unfixed)Legifrance, interest-calculation terms where interest is still runningService Public, the court hearing any disputeService Public, and the date of any privilege (tax, Urssaf) or security (gage, hypothèque)Service Public rather than the former "nature et assiette". Foreign-currency claims convert to euros at the opening-judgment exchange rateService Public. Supporting documents go under a bordereauLegifrance. There is no online declaration portalService Public; a standard form is providedService Public. The creditor, its entrepreneur or legal representative (gérant, directeur général) signs, or an agent or empowered employee with a power of attorney attached. Registered letter with acknowledgement remains the recommended routeService Public, since a late claim cannot be paidService Public.

Timing is unchanged in length but restated: two months from Bodacc publication of the opening judgmentService Public, running from personal registered notification for holders of a published security or published contractService Public; four months for creditors outside metropolitan France or where proceedings open overseas and the creditor is elsewhereService Public. A creditor that misses the deadline is foreclosed (forclos) unless the miss was not its doing — hospitalisation, omission from the debtor's creditor listService Public — in which case it petitions the juge-commissaire for relevé de forclusion within six months of Bodacc publicationService Public, then declares within one month of a favourable decisionService Public.

The rewritten follow-up section adds two things to guidance the fiche already carried (verification, admission or rejection by the juge-commissaire, registry filing, challenge before the cour d'appel): the mandataire or liquidateur must now acknowledge receipt within 15 daysService Public, and the état des créances is filed at the court registry for anyone to consultService Public, with the greffier publishing only an insertion in the Bodacc announcing the filingService Public. A new payment-priority passage closes the section: wage, legal-costs and tax/social claims first, then secured or guaranteed creditors before the restService Public.

Legal basis: code de commerce articles L. 622-24, L. 622-25, L. 622-26, R. 622-21 to R. 622-26, R. 622-23 and R. 624-8; fiche verified 8 October 2026Service Public.

Creditors of a business entering sauvegarde, redressement or liquidation should file a written claim within two months of Bodacc publication with the privilege-or-security date and supporting documents, and seek relevé de forclusion within six months if the delay was not their doing.

Sources