Creations of establishments

Définitions

Dernière mise à jour le :15/11/2019

Définition

Since 1 January 2007, the notion of creations of establishments corresponds to the implementation of new means of production, in keeping with the notion of enterprise birth which is based on a harmonised concept at the European level to facilitate comparisons.

Enterprise birth correspond to establishments registered in Sirene that become active due to the following reasons :

1) new registration of an establishment with the creation of a new combination of production factors ;

2) case where the establishment restart an activity after an interruption of more than one year (there is no new registration in Sirene but use of the former Siret number, generally for a sole proprietorship) ;

3) case where the establishment restart an activity after an interruption of less than one year but with a change of activity ;

4) takeover by an establishment newly registered of all or part of another establishment's activities and production factors where there is no economic continuity between the two establishments.

It is considered that there is no economic continuity of the establishment if out of the three following components, at least two are modified during the takeover: the legal unit controlling the establishment, the economic activity, and the location.

Remarque

Since 1 January 2007, the notion of creations of establishments, in keeping with the notion of enterprise birth, is based on a harmonised concept at the European level to facilitate comparisons.