We characterize the finite codimension sub-
${\mathbf {k}}$
-algebras of
${\mathbf {k}}[\![t]\!]$
as the solutions of a computable finite family of higher differential operators. For this end, we establish a duality between such a sub-algebras and the finite codimension
${\mathbf {k}}$
-vector spaces of
${\mathbf {k}}[u]$
, this ring acts on
${\mathbf {k}}[\![t]\!]$
by differentiation.