The criminal liability of the absorbed company is transferred to the absorbing company, regardless of the corporate form of the company involved in the merger by absorption.

In a ruling handed down on May 22, 2024, 1 the Criminal Division of the French Supreme continued the jurisprudential work it had begun in 2020 and extended the transfer of criminal liability from the absorbed company to the absorbing company to all corporate forms, beyond the French sociétés anonymes initially concerned.