Déclaration de créance → état des créances
Every declared claim read, reconciled and posted to the état, traceable to source.
Built on the Code de commerce, for sauvegarde, redressement judiciaire and liquidation judiciaire.
For a debtor not in cessation des paiements.
Observation period of two months, extendable to four.
For a debtor in cessation des paiements whose recovery is not manifestly impossible.
Liquidation of the estate under a mandataire.
Preventive and confidential.
Two distinct offices: the administrateur judiciaire (L811-1) administers or supervises the business; the mandataire judiciaire (L812-1) represents the creditors collectively and conducts the liquidation.
Claims are declared to the mandataire judiciaire, not to the court registry (L622-24), within two months of BODACC publication, four for creditors outside metropolitan France (R622-24).
The mandataire draws up the list of declared claims with proposals to admit, reject or refer (L624-1) — but it is the juge-commissaire who decides (L624-2).
Undeclared claims become inopposable (L622-26).
Inventory at opening (L622-6).
All funds handled must be deposited at the Caisse des Dépôts et Consignations, with twice-yearly accounting verification and a full activity review every three years.
The procedure is national. The extranets are not.
Banque de France, July 2026; Altares, January 2026; Ministère de la Justice, January 2026.
Around 510 professionals handle roughly 70,000 procedure openings a year — some 140 new files each. Redressement judiciaire, the procedure that actually generates claim verification, grew fastest in 2025.
And there is still no national portal for electronic déclaration de créance: claims arrive by registered post at each étude, which builds its own extranet or does without.
Every declared claim read, reconciled and posted to the état, traceable to source.
Admit, reject or refer — drafted from the case's own data.
L622-6 inventory assembled and cross-checked.
Creditors answered without a call, on the same register.
Distributions calculated and executed in statutory rank.