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Cerfa 2035-G — subsidiaries and shareholdings (BNC booklet)

Table 2035-G is the last page of the 2035-LIASSE-BNC booklet: it lists the SUBSIDIARIES AND SHAREHOLDINGS in which the entity filing the 2035 return directly holds at least 10 % of the capital. It is the mirror of table 2035-F, which declares the opposite — who holds the entity. It concerns only companies and groupings filing under the déclaration contrôlée regime, never a sole practitioner.

Up to date for 2026 — verified on September 8, 2026Official form2035-G-SDGuide: about 20 min

This content is part of the path: Reporting my professional (BNC) income· Step 12 of 12· Last step of the path

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-G is filed with the whole booklet, through EDI-TDFC transmission.

Documents to prepare

  • Schedule of investment securities at the financial year end
  • Kbis extracts of subsidiaries established in France
  • Table 2035-F for the same financial year
Download the official form (2035-G-SD)

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  • 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.

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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 holding at least 10 % of another company
  • Accountants preparing the 2035 booklet of a professional practice structure

Worked example

Example: SELARL Marchand and its facilities company

SELARL MARCHAND ET ASSOCIES, a medical professional practice company, holds 40 % of SCM DU PARC (SIREN 812 345 678) in Nantes, which owns the shared technical facilities. This is its only holding above 10 %: the counter shows 1, and the first block carries the legal form SCM, the name, the SIREN, the 40 % holding and the full address. A 6 % stake in a neighbouring property company is not reported.

How to fill it in, step by step

  1. Fill in the header: financial year end, 14-digit SIRET, company name, address, postcode and town.
  2. Count the subsidiaries and shareholdings held DIRECTLY at 10 % or more and enter that number in the "total number of subsidiaries held" box.
  3. Detail each subsidiary: legal form, name, SIREN if it is established in France, percentage held.
  4. Complete its address: street number, street, postcode, town and country.
  5. If the subsidiaries exceed the blocks printed on the form, use additional tables numbered as footnote (1) requires, and enter their total number at the bottom right of that box.

The form, line by line

The printed subtitle says the OPPOSITE of the table
Under "FILIALES ET PARTICIPATIONS", the 2026 edition prints "(list of persons or groupings of persons, in law or in fact, directly holding at least 10 % of the capital of the company)" — which is the subtitle of table 2035-F, the one about shareholders. The equivalent table of the simplified regime prints instead "of which the company directly holds at least 10 % of the capital". On this page the second wording is the one that applies: you report what the company HOLDS.
SIRET number in the header
Fourteen boxes, not nine: the header of this table asks for a SIRET where the twin table of the simplified regime (2033-G) asks for a SIREN. The establishment matters here.
SIREN number (if established in France)
A plain box, without separated cells, unlike the nine-cell comb of table 2059-G. A foreign subsidiary has no SIREN: the box stays empty and its country of address identifies it.
Percentage held
The percentage of capital held DIRECTLY. An indirect holding, through an intermediate subsidiary, is not reported on this table.
Total number of subsidiaries held
A count of companies, not an amount. It must match the number of blocks filled in, additional tables included. This box carries no case code on the BNC form, whereas its counterparts do (905 in the simplified regime).
No "number of shares" column
This table does not ask for the number of shares held: the percentage is enough. It is table 2035-F, opposite, that requires the number of shares.

Good to know

  • The obligation comes from article 40 A of Annex III to the French tax code, which requires legal entities to report both their shareholders holding at least 10 % 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 a single cerfa number, 15945*08.
  • A sole practitioner has no share capital: this table does not concern them and the "néant" box is ticked.

Common mistakes

  • Taking the printed subtitle at face value and reporting here the SHAREHOLDERS of the company, which belong on table 2035-F.
  • Reporting indirect holdings, which the table does not ask for.
  • Entering a nine-digit SIREN in the header, which asks for a fourteen-digit SIRET.
  • Entering a SIREN for a foreign subsidiary when the box is reserved for companies established in France.
  • Filling the counter with the number of printed blocks instead of the actual number of subsidiaries.

Frequently asked questions

What is the difference with table 2035-F?

Table 2035-F reports the shareholders of the company — who holds it. Table 2035-G reports its subsidiaries and shareholdings — what it holds. Same 10 % threshold, same direct-holding requirement, opposite direction. And table 2035-G does not ask for the number of shares.

Is the subtitle printed on table 2035-G a mistake?

It is at least inconsistent: the 2026 edition repeats word for word the subtitle of table 2035-F, whereas the equivalent table of the simplified regime prints the opposite wording, "of which the company directly holds at least 10 % of the capital". What governs is the box title, "FILIALES ET PARTICIPATIONS", and article 40 A of Annex III to the French tax code.

Must a minority 12 % holding be listed here?

Yes: the test is the 10 % direct-holding threshold, not control. A 12 % stake with no significant influence is reported like a wholly owned subsidiary.

Must holdings in foreign companies be reported?

Yes, as soon as they reach 10 % directly. They are entered without a SIREN, with their legal form, name, address and country.

What if the subsidiaries exceed the printed blocks?

Footnote (1) provides for additional tables: each one 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

Related forms

Official sources

Read in French

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.