Article L141-21 of the French Commercial code
Unless it is the result of a merger subject to the provisions of articles L. 236-8 to L. 236-17 or a demerger subject to the provisions of articles L. 236-20 to L. 236-26, or if it is made to a company wholly owned by the seller, any contribution of goodwill made to a company in the process of incorporation or already in existence must be brought to the attention of…