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A "partnership" is an association of 2 or more partners (associés) formed for a specific purpose.
"Societés", commonly called "partnerships" are governed by The Code de Commerce (Amendment) Act,  Act 21 of 1985.

There are different types of partnership:-
  • 1. Societé Commerciale
  • 2. Societé en nom collectif et en commandité
  • 3. Societé Civile

Some of the distinct features of a partnership is its duration and the name of a societé commerciale and of a societé en nom collectif. 
The duration (durée) of a partnership is determined in the deed (status) but shall not exceed 99 years.
However, the partners may at any time before the duration comes to an end or at the end of the duration, either renew or extend or dissolve the Partnership.
The name of (raison sociale) a societé commerciale or a societé en nom collectif should be in accordance with Section 4 Article 24 which states that:-
"La raison sociale est composée du nom de tous les associés ou du nom de l'un ou plusieurs d'entre eux suivi des mots "et compagnie".
Deeds regarding partnerships are filed with the Registrar of Companies.
These include:-
  • 1. Statuts
  • 2. Modifications
  • 3. Renouvellements
  • 4. Dissolutions

Members of the public may carry out searches in the file of any partnership but in the case of a Societé Commerciale, a fee of Rs 50 is payable.
Photocopy of any document filed may be issued upon request on payment of the fees prescribed in Twelfth Schedule of the Companies Act 2001
Commercial Partnerships (Societés Commerciales and Societé en nom collectif) are required under section 355 of the Companies Act 2001 to pay not later than the 20th of January of each year, the fee set out in the Twelfth Schedule to the Act.  
Where a commercial partnership has ceased to carry on business and a deed of dissolution or any document to that effect has been filed with the Registrar no registration fees under Section 355 of the Companies Act 2001 shall be requested to be paid as from the year following the year in which the document has been lodged.
Where a commercial partnership files its deed of dissolution or any document to that effect with the Registrar, it shall pay to the Registrar any outstanding prescribed fee.​