Cerfa 2035-F — composition of share capital (BNC booklet)
Table 2035-F reports the COMPOSITION OF THE SHARE CAPITAL of the entity filing the 2035 return: the list of persons, corporate and individual, directly holding at least 10 % of the capital. It is the mirror of table 2035-G, which reports the opposite — the subsidiaries and shareholdings the company holds. It concerns only companies and groupings; a sole practitioner has no share capital.
Up to date for 2026 — verified on September 8, 2026Official form2035-F-SDGuide: about 25 min
This content is part of the path: Reporting my professional (BNC) income· Step 11 of 12· Next step: Cerfa 2035-G — subsidiaries and shareholdings (BNC booklet)
Deadlines
- Second working day after 1 May
- Article 40 A of Annex III to the French tax code sets the filing of the 2035 return and its annexes at "the second working day following the first of May of each year". Table 2035-F is filed with the whole booklet, through EDI-TDFC transmission.
Documents to prepare
- Up-to-date articles of association and share transfer register
- Kbis extracts of corporate partners established in France
- Table 2035-G for the same financial year
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
What you get
- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
Free, no account and no email address.
The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
Fill in the official form online
Free. The official PDF is filled on the fly: your entries are not recorded in any of our databases and are only used to produce this document. They travel in the request body, never in the page address.
All fields are required unless marked “optional”.
A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.
Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- SCP, SEL, SCM and partnerships carrying on a non-commercial activity under the déclaration contrôlée regime
- Groupings under the déclaration contrôlée regime with a partner holding at least 10 % of the capital
- Accountants preparing the 2035 booklet of a professional practice structure
Worked example
Example: SELARL Marchand and its two partners
SELARL MARCHAND ET ASSOCIES has a capital of 1,000 shares. HOLDING MARCHAND SAS (SIREN 903 456 789), in Nantes, holds 600 of them, i.e. 60 %: it is the only corporate partner, reported in part I. Dr Claire Marchand, born on 12/04/1978 in Rennes (35), holds 400, i.e. 40 %: she is the only individual partner, reported in part II. The counters therefore show 1 and 600 for corporate partners, 1 and 400 for individual partners.
How to fill it in, step by step
- Fill in the header: financial year end, 14-digit SIRET, company name, address, postcode and town.
- Fill in the four counters: number of corporate partners and matching shares, then number of individual partners and matching shares.
- Detail in part I each corporate partner: legal form, name, SIREN if established in France, percentage, number of shares and address.
- Detail in part II each individual partner: title, family name, first names, name in use, percentage, number of shares, date and place of birth, address.
- If the partners exceed the blocks printed on the form, use additional tables numbered as footnote (1) requires.
The form, line by line
- The 10 % threshold
- Only partners holding DIRECTLY at least 10 % of the capital are listed. A partner at 8 % has no block — but they still count in the counters, which carry the TOTAL number of partners.
- Four counters, and no total line
- The BNC form asks for four figures only: corporate partners, matching shares, individual partners, matching shares. The equivalent table of the ordinary regime (2059-F) asks for six, with a total for each column. There is no total line to fill in here.
- Title (2)
- Footnote (2) of the form says it: M for Monsieur, Mme for Madame. The box is narrow — two or three characters.
- Name in use
- Distinct from the family name: it is the name used in daily life, often a spouse's. It is entered in addition to the family name, never instead of it.
- SIREN number (if established in France)
- Nine digits. A foreign corporate partner has no SIREN: the box stays empty and its country of address identifies it.
- Number of shares
- A count of securities, not an amount in euros. It must be consistent with the percentage reported and with the share counter for the same type of partner.
Good to know
- The obligation comes from article 40 A of Annex III to the French tax code, which requires legal entities to report partners holding at least 10 % of the capital and their subsidiaries and shareholdings.
- Tables 2035-F and 2035-G form a pair: one looks up the ownership chain, the other looks down.
- The 10 % threshold is assessed on DIRECT holdings, at the financial year end.
- The 2035-LIASSE-BNC booklet carries five distinct forms (2035-A, 2035-B, 2035-E, 2035-F, 2035-G) in a single PDF file, under cerfa number 15945*08.
- The table is filed even with no partner above 10 %: the "néant" box is then ticked.
Common mistakes
- Counting only partners above 10 % in the counters, when they carry the TOTAL number of partners.
- Entering the number of shares as an amount in euros instead of a count of securities.
- Entering the name in use instead of the family name rather than in addition to it.
- Entering a SIREN for a foreign corporate partner.
- Looking for a total line, which exists on table 2059-F of the ordinary regime but not here.
Frequently asked questions
Must a sole practitioner fill in this table?
No. This table reports the composition of a SHARE CAPITAL: it presupposes a company or a grouping. A practitioner working in their own name ticks the "néant" box.
Must a partner holding 8 % of the capital be reported?
They have no block of their own: the blocks are reserved for direct holdings of at least 10 %. They are however included in the total number of partners, and their shares in the total number of shares.
What is the difference with table 2035-G?
Table 2035-F reports who holds the company. Table 2035-G reports what the company holds — its subsidiaries and shareholdings. Same 10 % threshold, same direct-holding requirement, opposite direction.
What if the partners exceed the printed blocks?
Footnote (1) provides for additional tables: each is numbered at the top left of the box provided, and the total number of tables filed is entered at the bottom right of that same box.
Go further
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 2035-SD, file "Formulaire 2035-LIASSE-BNC" (2026 edition), non-commercial income under the déclaration contrôlée regime — September 8, 2026
- Légifrance — article 40 A of Annex III to the French general tax code (filing obligations of the déclaration contrôlée regime, including partners holding at least 10 % of the capital) — September 8, 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.