This article in brief
- Yes, the French Civil Code (Code civil) accepts electronic writing for deeds where writing is required for validity, under the conditions of Articles 1366 and 1367.
- The electronic signature must rely on a reliable identification process that guarantees its link with the deed.
- A document that is scanned, signed by hand and sent back by email does not meet these conditions.
- Signing remotely from France and signing from abroad are two legally different situations.
- A transfer of shares in a property-rich company carried out abroad must be recorded within one month in a notarial deed (acte authentique) executed by a notary practising in France.
The parties rarely live in the same city, and travel is not always realistic for a retired seller or an expatriate buyer. Signing remotely is legally possible, but it requires precise technical conditions, and it must not be confused with signing from abroad, whose regime is considerably more restrictive.
What the French Civil Code allows
Article 1174 of the Civil Code sets the rule: where writing is required for the validity of a contract, it may be drawn up and kept in electronic form under the conditions laid down in Articles 1366 and 1367 and, where a notarial deed is required, in the second paragraph of Article 1369. The text adds that the handwritten statement of the person undertaking the obligation may be affixed in electronic form if the conditions of this affixing guarantee that it can only be made by that person.
Article 1175 lists the exceptions: they cover private deeds relating to family law and succession law, with a carve-out for certain divorce agreements. A transfer of SCI (société civile immobilière, a French property-holding company) shares is not among them.
The two technical conditions for an electronic signature
Electronic writing
Article 1366 of the Civil Code provides that electronic writing has the same evidential value as writing on paper, provided that the person from whom it originates can be duly identified and that it is drawn up and kept in conditions that guarantee its integrity. Two requirements, therefore: identification and integrity, the second also applying to storage.
The electronic signature
Article 1367 states that the signature needed to complete a legal act identifies its author and expresses their consent to the obligations arising from that act. Where it is electronic, it consists of the use of a reliable identification process that guarantees its link with the act to which it is attached. The reliability of this process is presumed, until proven otherwise, where the signature is created, the signatory’s identity ensured and the integrity of the act guaranteed, under conditions set by decree of the Conseil d’État. Decree No. 2017-1416 of 28 September 2017 sets these conditions.
What is not enough
- A deed printed, signed by hand, photographed and sent back by email. Neither the identification of the signatory nor the integrity of the document is guaranteed by a process within the meaning of Article 1367.
- An image of a signature pasted into a file. It relies on no identification process.
- An exchange of emails agreeing to the deal. It may prove consent, but it does not constitute the deed that Article 1865-1 of the Civil Code requires.
- Any signature tool whatsoever. Not all tools are equal with regard to the conditions of the decree of 28 September 2017, and the presumption of reliability attaches only to those that meet them.
Signing remotely does not waive any other requirement
The medium changes neither the required form nor the content of the deed. A transfer of shares in a property-rich company signed electronically must still follow one of the three routes of Article 1865-1: a notarial deed, a lawyer-countersigned deed, or a deed drawn up by an authorised chartered accountant.
It must also contain the statements required by Article 726, III.B of the French Tax Code (Code général des impôts, CGI), comply with the approval (agrément) provided for by Article 1861 of the Civil Code and go through the same formalities for enforceability against third parties and registration.
The countersignature also keeps its own scope. Article 66-3-1 of the Law of 31 December 1971 requires the lawyer to attest that they have fully informed the party they advise: the advice must have taken place, remotely or not. A videoconference can achieve this; the absence of any exchange cannot.
Signing remotely is not signing abroad
This is the most costly confusion on this subject. It concerns the place where the transaction is carried out, not the tool used.
Article 726, III.A of the French Tax Code provides that, where transfers of interests in property-rich legal entities are carried out abroad, they must be recorded within one month in a deed executed in notarial form by a notary practising in France.
Paragraph 2. 7° bis of Article 635 of the same code confirms this logic: deeds transferring interests in property-rich legal entities must be registered within one month, “including where these transfers are carried out abroad and whatever the nationality of the parties”.
In other words: a party who signs electronically from home in France, in a transaction carried out in France, stays within the three-route regime. A transaction carried out abroad switches to a regime requiring a notarial deed executed by a notary practising in France, within one month. The location of the parties, of the signature and of the transaction must therefore be established before choosing how to sign, not the other way round.
What to prepare in advance
| Item | What must be established |
|---|---|
| Identity | A valid identity document for each signatory, checked by the professional under their due diligence obligations |
| Capacity and powers | Supporting documents where a party is a legal entity, a joint owner in undivided ownership, a usufructuary or a representative |
| Informed consent | A genuine discussion of the consequences of the deed, before the countersignature |
| Signature process | A tool whose features meet the conditions of Articles 1366 and 1367 and of the decree of 28 September 2017 |
| Storage | Conditions that guarantee the integrity of the deed over time |
| Place of the transaction | France or abroad, which determines whether Article 726, III.A applies |
The practical arrangements chosen for a given file, including the signature tool used, are agreed with the firm when the engagement begins. You can describe your situation to the Corporate/Tax team, in particular if one of the parties lives outside France.
FAQ
Is a videoconference enough for the prior advice?
What matters is that the advice was actually given and that the party was fully informed of the consequences of the deed. The channel matters less than the reality of the exchange.
Can the parties sign on different dates?
The signature dates of each party must be known and documented. They form part of the chronology of the transaction, which matters in particular with regard to the entry into force of Article 1865-1 on 27 June 2026.
Can a notary execute a notarial deed remotely?
Where a notarial deed is required, Article 1174 refers to the second paragraph of Article 1369 of the Civil Code. The arrangements fall under the regulations specific to notaries and should be checked with the notary’s office concerned.
Does a signatory abroad bring the transaction within the III.A regime?
The text covers transfers carried out abroad. Determining where a transaction is carried out requires an examination of the circumstances, and this question is settled before signing.
Does an electronic signature change the registration duties?
No. The duties payable (in French) depend on how the company is classified and on the taxable base, not on the medium of the deed.
Official sources
- Articles 1174 to 1177 of the French Civil Code (contract concluded electronically, exceptions, equivalent requirements) – Légifrance (in French)
- Articles 1366 and 1367 of the French Civil Code (evidential value of electronic writing; reliable identification process and presumption of reliability) – Légifrance (in French)
- Decree No. 2017-1416 of 28 September 2017 on electronic signatures – Légifrance (in French)
- Article 726 of the French Tax Code (CGI) (III.A: transfers carried out abroad, notarial deed by a notary practising in France within one month) – Légifrance (in French)
- Article 635 of the French Tax Code (CGI) (2. 7° bis: including where the transfers are carried out abroad) – Légifrance (in French)
- Article 1865-1 of the French Civil Code (forms allowed on pain of nullity) – Légifrance (in French)
- Article 66-3-1 of Law No. 71-1130 of 31 December 1971 (certificate of advice) – Légifrance (in French)
This article sets out the law for general information purposes. It does not constitute legal advice. Every situation is different and deserves a dedicated analysis. Content compliant with the professional conduct rules of the legal profession.
