The current health crisis has disrupted practices, forcing the limitation of physical meetings.
From the very first confinement, the practice of electronic signatures has increased.
During this exceptional period, the tax authorities showed flexibility, accepting the registration of legal acts signed electronically.
However, from the summer onwards, some departments of the tax administration again refused to register such acts, some accepting only electronically signed legal acts.
Finally, Article 157 of the 2021 Finance Act finally generalises the registration of electronically signed legal documents by amending Article 658 of the General Tax Code (CGI) relating to registration formalities.
Since 1 January 2021, companies have been able to register electronically signed private deeds with the competent registration services, with the exception of unilateral promises of sale mentioned in Article 1589-2 of the Civil Code.