Tax on dissolution — immediate taxation and four deadlines that do not align
Dissolving a company has consequences on THREE tax fronts, each with its own deadline: the taxation of its PROFITS, its VAT return, and its LOCAL BUSINESS TAXES. The central principle is IMMEDIATE TAXATION: dissolution makes taxable straight away the profits earned since the end of the last taxed financial year, profits held over under DEFERRED TAXATION — chiefly provisions set aside for future losses or charges that in the end never materialised — and CAPITAL GAINS on fixed assets realised on dissolution. A key point: the TYPE of dissolution — voluntary, under the articles, or following judicial liquidation — HAS NO BEARING on the tax consequences; only the deadlines may differ. And those deadlines are not aligned: 60 DAYS from approval of the final accounts for the results return, 60 days too for VAT under the simplified regime but ONLY 30 DAYS under the normal regime, and 60 days for the value-added contribution. Finally, dissolution does NOT exempt from local business taxes: the property-based contribution remains due, for the whole year if dissolution occurs on 31 December, or pro rata on request if it occurs earlier.
Up to date for 2026 — verified on September 12, 2026Official procedure, no printed formGuide: about 45 min
Deadlines
- 60 days — the results return
- The company must declare its profits to the tax authority within 60 days of the date the final liquidation accounts are approved. The authority grants an additional 15 calendar days to complete the online procedure.
- 6 months — where the sole shareholder dies
- Where the death of the sole shareholder of a single-member company brings about the company's dissolution, the heirs have 6 months to send the final results return. That dissolution is not automatic: it must be provided for in the articles.
- 60 days — VAT under the SIMPLIFIED regime
- The VAT return must be filed within 60 days of the dissolution — the date the liquidation accounts are approved — using return no. 3517-S-SD.
- 30 DAYS — VAT under the NORMAL regime
- The VAT return must be filed within 30 days of the dissolution, using return no. 3310-CA3-SD. It is the shortest deadline in the whole scheme, and half that of the simplified regime.
- 60 days — the value-added contribution
- Within 60 days of the end of the activity, the company must file return no. 1330-CVAE-SD.
- 31 December of the following year — the pro rata request
- If dissolution occurred before 31 December, the company may ask for its property-based business contribution to be calculated pro rata to its period of activity. The request must be made BEFORE 31 DECEMBER OF THE FOLLOWING YEAR, through the secure messaging of the professional account on the tax authority's website or by post to the business tax office.
Documents to prepare
- The date the final liquidation accounts were approved, the starting point for the deadlines
- The profits earned since the end of the last taxed financial year
- A statement of provisions set aside for future losses or charges that never materialised
- The calculation of capital gains on fixed assets realised on dissolution
- Your profits tax regime: corporation tax or income tax
- Your VAT regime: simplified (60 days, return 3517-S-SD) or normal (30 days, return 3310-CA3-SD)
- Return no. 1330-CVAE-SD, within 60 days of the end of activity
- The request for a pro rata calculation of the local contribution, if dissolution occurred before 31 December
- Access to the secure messaging of your professional account, or your business tax office's address
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- The company dissolved VOLUNTARILY by its shareholders
- The company dissolved under a provision of its ARTICLES: expiry of the term set in the articles, achievement of the corporate purpose, or death of the sole shareholder of a single-member company where the articles so provide
- The company dissolved following JUDICIAL LIQUIDATION
- The company subject to CORPORATION TAX as well as the one subject to INCOME TAX: the rules vary by regime
- The company that has set aside PROVISIONS for future losses or charges that never materialised: they become taxable
- The company holding FIXED ASSETS — offices, a factory — whose disposal on dissolution generates capital gains
- The company that was LIABLE TO VAT, which must file a return with its business tax office
- The HEIRS of a deceased sole shareholder of a single-member company, who have 6 MONTHS to send the final results return
Worked example
Example: a company under the normal regime dissolved in September, and its four clocks
A company subject to corporation tax under the normal actual regime has its final liquidation accounts approved by its shareholders on 15 September. That date is the starting point for almost everything. FIRST consequence, immediate taxation of profits: there become taxable straight away the profits earned since the end of the last taxed financial year, the profits held over under DEFERRED TAXATION — chiefly provisions set aside for future losses or charges that in the end never materialised, and which are therefore taxed on dissolution — and the CAPITAL GAINS on fixed assets disposed of on that occasion, for instance offices. SECOND clock, the results return: 60 days from 15 September, so until mid-November, with 15 additional calendar days granted for the online procedure. It is filed electronically — manual entry of the form on the professional account or the government business portal, or transmission through specialist software — as paper forms can no longer be sent. THIRD clock, and this is the one that gets missed: VAT. Being under the NORMAL regime, the company has only 30 DAYS — half the time allowed for the results — to file return no. 3310-CA3-SD. A company under the simplified regime would have had 60 days, using return no. 3517-S-SD. FOURTH clock, local business taxes: dissolution does not exempt from them. The value-added contribution is declared on return no. 1330-CVAE-SD within 60 days of the end of activity. As for the property-based contribution, since dissolution occurred BEFORE 31 December, the company may ask for it to be calculated pro rata to its period of activity — a request to be made before 31 December of the following year, through the secure messaging of its professional account or by post to its business tax office. Had dissolution occurred ON 31 December, that contribution would have been due for the whole year. One last point, applying to all: the type of dissolution — voluntary, under the articles or following judicial liquidation — has no bearing on these tax consequences; only the deadlines may differ.
How to fill it in, step by step
- Identify the DATE OF APPROVAL of the final liquidation accounts: it is what starts most of the deadlines, not the date of the dissolution decision.
- List the profits taxable immediately: those earned since the end of the last taxed financial year; the profits held over under DEFERRED TAXATION, chiefly provisions set aside for future losses or charges that never materialised; and the CAPITAL GAINS on fixed assets realised on dissolution.
- Determine your profits tax regime — corporation tax or income tax — as the rules depend on it.
- File the results return within 60 DAYS of approval of the final accounts, electronically: manual entry on the professional account or the government business portal, or transmission through specialist software. Paper forms can no longer be sent.
- Count the 15 additional calendar days the authority grants for completing that online procedure.
- Determine your VAT regime, as it halves or doubles the deadline.
- Under the SIMPLIFIED regime: file return no. 3517-S-SD within 60 days of the dissolution.
- Under the NORMAL regime: file return no. 3310-CA3-SD within 30 DAYS of the dissolution. That is the shortest deadline to watch.
- File return no. 1330-CVAE-SD within 60 days of the end of the activity.
- For the property-based business contribution, place the date of dissolution: if it occurred ON 31 December, the contribution is due for the whole year.
- If dissolution occurred BEFORE 31 December, ask the authority to calculate that contribution pro rata to your period of activity, before 31 December of the following year, through the secure messaging of your professional account or by post to your business tax office.
- Where the death of the sole shareholder of a single-member company brings about dissolution — which presupposes the articles so provide — the heirs have 6 months to send the final results return.
The form, line by line
- Immediate taxation
- Dissolution triggers immediate taxation of profits: there is no waiting for the normal close of a financial year.
- Profits under deferred taxation
- Chiefly PROVISIONS previously set aside for future losses or charges that in the end never materialised at the time of dissolution. They become taxable — the line directors most often overlook in their estimate.
- Capital gains on fixed assets
- Capital gains on fixed assets — offices, a factory — realised on the dissolution of the company are taxable immediately.
- Starting point of the deadlines
- The date of dissolution is generally the date the liquidation accounts are approved by the shareholders. Filing deadlines run from that date.
- 60 days / 30 days for VAT
- SIMPLIFIED regime: 60 days, return no. 3517-S-SD. NORMAL regime: 30 days, return no. 3310-CA3-SD. The heavier regime has the shorter deadline.
- Local contribution and date of dissolution
- Dissolution ON 31 December: contribution due for the whole year. Dissolution BEFORE 31 December: possibility of requesting a calculation pro rata to the period of activity, before 31 December of the following year.
- Return no. 1330-CVAE-SD
- To be filed within 60 days of the END OF THE ACTIVITY.
- Mandatory electronic filing
- Paper forms can no longer be sent: either manual entry online on the professional account or the government business portal, or transmission through specialist software, generally via an agent such as an accountant.
Good to know
- The TYPE of dissolution — voluntary, under the articles or following judicial liquidation — has NO bearing on the tax consequences. Only the deadlines may differ.
- Provisions that have become redundant are taxed on dissolution: often the costliest surprise, since they had ceased to look like a tax issue.
- The VAT deadline under the NORMAL regime is 30 days, half that of the results return and of the simplified regime. It is the easiest deadline to miss.
- Dissolution does NOT exempt from local business taxes: both the property-based and value-added contributions remain due and must be declared.
- The pro rata calculation is not automatic: it must be REQUESTED, and the request has its own deadline — 31 December of the following year.
- A dissolution on 31 December forfeits the pro rata: the contribution is then due for the whole year.
- The death of the sole shareholder of a single-member company does NOT automatically dissolve it: the articles must so provide.
- Heirs benefit from a special 6-month deadline for the final results return, far longer than the general 60 days.
- The 15 additional calendar days granted for the online procedure are added to the 60-day deadline for the results return.
- The thresholds for the normal actual regime for taxing profits are annual turnover excluding VAT above €945,000 for trading and accommodation activities, and above €286,000 for services.
Common mistakes
- Counting the deadlines from the dissolution decision: they run from APPROVAL OF THE FINAL liquidation accounts.
- Applying the 60-day deadline to VAT when you are under the NORMAL regime: it is then only 30 days.
- Leaving redundant provisions out of the dissolution tax estimate: profits held over under deferred taxation are taxable.
- Omitting capital gains on fixed assets realised on dissolution.
- Believing dissolution exempts from local business taxes: both contributions remain due.
- Waiting for the authority to apply the pro rata of its own motion: it must be REQUESTED.
- Letting 31 December of the following year pass without making that request.
- Dissolving on 31 December without realising the contribution will be due for the whole year.
- Forgetting return no. 1330-CVAE-SD within 60 days of the end of activity.
- Sending paper forms: electronic filing is mandatory.
- Believing the death of the sole shareholder of a single-member company automatically dissolves the company: the articles must so provide.
- Applying the 60-day deadline to heirs when they have 6 months.
Frequently asked questions
Which profits are taxable immediately?
Three categories: profits earned since the end of the last taxed financial year; profits held over under deferred taxation, that is chiefly provisions previously set aside for future losses or charges that in the end never materialised at the time of dissolution; and capital gains on fixed assets (offices, a factory, etc.) realised on dissolution.
Does the type of dissolution change anything?
No. A company may be dissolved voluntarily by its shareholders, under a provision of its articles (expiry of the term, achievement of the corporate purpose, death of the sole shareholder of a single-member company) or following judicial liquidation. The type of dissolution has no bearing on the tax consequences; only the deadlines may differ.
Within what time must profits be declared?
Within 60 days of the date the final liquidation accounts are approved. The return is filed electronically — manual entry on the professional account or the government business portal, or transmission through specialist software — and the authority grants an additional 15 calendar days to complete the procedure.
And for VAT?
It depends on the regime. Under the simplified regime: within 60 days of the dissolution, using return no. 3517-S-SD. Under the normal regime: within 30 days of the dissolution, using return no. 3310-CA3-SD.
Does dissolution remove the property-based business contribution?
No. When a company is dissolved, it is not exempt from paying and declaring its local business taxes. If dissolution occurred on 31 December, the contribution is due for the whole year. If it occurred before 31 December, the company may ask the authority to calculate the amount pro rata to its period of activity.
How is the pro rata requested?
The request must be made before 31 December of the following year, through the secure messaging of the professional account on the tax authority's website, or by post to the business tax office.
What about the value-added contribution?
Within 60 days of the end of the activity, the company must file return no. 1330-CVAE-SD.
What happens if the sole shareholder dies?
Where the death of the sole shareholder of a single-member company brings about the company's dissolution, the heirs have 6 months to send the final results return. That dissolution is not automatic: it must be provided for in the company's articles.
Go further
Official sources
- entreprendre.service-public.gouv.fr — "Conséquences fiscales de la dissolution d'une société (volontaire ou involontaire)", fact sheet F38559 (verified 21 February 2026, Entreprendre Service Public / Direction de l'information légale et administrative), corporation tax section, read line by line on 2026-09-12: three fronts of consequences (taxation of profits, VAT return, local business taxes); the modes of dissolution (voluntary by the shareholders, under the articles — expiry of the term, achievement of the corporate purpose, death of the sole shareholder of a single-member company — or judicial liquidation) and the principle that "le type de dissolution n'a pas d'incidence sur les conséquences fiscales. Seuls les délais peuvent être différents"; immediate taxation of profits and its three components (profits earned since the end of the last taxed financial year, profits held over under deferred taxation consisting chiefly of provisions for future losses or charges that never materialised, capital gains on fixed assets realised on dissolution); 60-day deadline from approval of the final accounts to declare profits, special 6-month deadline for heirs where the sole shareholder of a single-member company dies, that dissolution not being automatic and requiring provision in the articles; thresholds of the normal actual regime for taxing profits (€945,000 for trading and accommodation activities, €286,000 for services); mandatory electronic filing in either mode, impossibility of sending paper forms, and the additional 15 calendar days; VAT consequences with a 60-day deadline and return no. 3517-S-SD under the simplified regime, and 30 days with return no. 3310-CA3-SD under the normal regime; the €15,000 VAT threshold and the rules for switching between regimes; consequences for local business taxes — the property-based contribution due for the whole year where dissolution occurs on 31 December, calculation pro rata to the period of activity on request where it occurs earlier, the request to be made before 31 December of the following year through the secure messaging of the professional account or by post to the business tax office — and return no. 1330-CVAE-SD within 60 days of the end of the activity; the reminder that the date of dissolution is generally that of approval of the liquidation accounts by the shareholders — September 12, 2026
- entreprendre.service-public.gouv.fr — "Cessation d'activité d'une société (dissolution volontaire)", fact sheet F23744 (verified 7 July 2026, Entreprendre Service Public / Direction de l'information légale et administrative), read on 2026-09-12 for the PROCEDURE of which these tax consequences are the sequel: the dissolution / liquidation / striking-off sequence, appointment of a voluntary liquidator whose term cannot exceed 3 years, declaration of the dissolution on the business formalities portal within the month following the decision, the compulsory "société en liquidation" wording on pain of a €1,500 fine, preparation of the final accounts showing a surplus or deficit, closure to occur within 3 years of the dissolution, 2.5 % tax on the surplus with single-member companies excluded, and the results return for the last financial year within 60 days of approval of the final accounts with 15 additional calendar days — a deadline this fact sheet confirms — September 12, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.