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Declaring your capital structure and subsidiaries

The only schedule in the return that speaks of people, a 10 % direct ownership threshold leaving small holders in the counters alone, a box that triggers the subsidiaries sheet, and one schedule issued in three different return packs. Three modules built on a company of 10,000 shares and a 34 % link seen from both sides. All the prose is free to read; only the quizzes are sold.

Intermediate3 modules26 minModule 1 free to read

2026 rules — verified on September 11, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Identify the shareholders the capital schedule requires you to name
  • Complete the counters before detailing the individual blocks
  • Recognise what direct ownership leaves out of the count
  • Complete the list of subsidiaries and holdings that the sheet asks for
  • Understand the link between this schedule and the box that triggers it
  • Anticipate the cross-check between the returns of two linked companies
  • Locate the schedule expected for the structure's own tax regime
  • Spot what changes from one pack to the next: the numbering of the schedules
  • Know when a structure simply has no capital to declare

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 18 minFree — no accountDeclaring who owns the companyWhat you will be able to do
    • Identify the shareholders the capital schedule requires you to name
    • Complete the counters before detailing the individual blocks
    • Recognise what direct ownership leaves out of the count
    Read this module
  2. Module 29 minIncluded in the full courseDeclaring what the company ownsWhat you will be able to do
    • Complete the list of subsidiaries and holdings that the sheet asks for
    • Understand the link between this schedule and the box that triggers it
    • Anticipate the cross-check between the returns of two linked companies
    View the module — full course
  3. Module 39 minIncluded in the full courseThe same schedule in three returnsWhat you will be able to do
    • Locate the schedule expected for the structure's own tax regime
    • Spot what changes from one pack to the next: the numbering of the schedules
    • Know when a structure simply has no capital to declare
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (3)
    • Key figures (3)
    • Mistakes to avoid (3)
    • Official sources (3)

  • Exercise workbook (Word)

    Word

    • Learning objectives (3)
    • Key figures (3)
    • Mistakes to avoid (3)
    • Official sources (3)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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Run the numbers

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Step-by-step guides to the official forms cited in this course.

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The courses that follow on from this one.

Read in French

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.