Article R123-227 of the French Commercial code
Subject to Article R. 123-228, a registered legal unit is indicated as ceased in the register in the event of dissolution if it is a legal unit mentioned in 4° to 6° of Article R. 123-220, and in the event of death, a final decision to deregister, pursuant to the provisions of Article L. 613-4 of the Social Security Code, of the social security scheme to which it was affiliated…