Form 2062 — reporting a non-bank loan contract
A loan concluded outside the banking system must be REPORTED to the French tax authority on form 2062 (cerfa 10142). The obligation is broad, and that is what surprises: "persons who take part in any capacity whatsoever in the conclusion of loan contracts or in the drafting of the deeds recording them are required to report to the authority the date, the amount and the terms of the loan as well as the names and addresses of the lender and the borrower". It therefore covers shareholder current-account advances, the family loan financing a founder's contribution, and inter-company loans — everything that is not a bank loan. Two limits stated by the official source: BANK LOANS are not concerned, and where an INTERMEDIARY takes part in the loan — its conclusion or the drafting of the contract — the reporting duty falls on THEM. For an individual, the return is filed AT THE SAME TIME as the next annual income tax return. Annex 2062-A is used where there are several loans whose overall amount exceeds €5,000. The form carries its own explanatory notice on the back, and exists only in French.
Up to date for 2025 — verified on October 3, 2026Official form10142 (2062-SD)Guide: about 15 min
Deadlines
- For an individual — with the next income tax return
- If you are an individual, you must file the return AT THE SAME TIME as your next annual income tax return. The loan's own calendar therefore creates no separate deadline: it attaches to the filing season.
- The contract first, the return afterwards
- It is the date, the amount and the terms of the loan that are reported: they must therefore be settled and documented before filing.
- Vintage served
- The authority serves the 2025 vintage of form 2062-SD and of its annex 2062-A. A vintage earlier than the current year is not an outdated form: it is the latest published.
Documents to prepare
- The written loan contract, settling the date, amount and terms
- Date of the loan
- Amount of the loan
- Terms of the loan: duration, interest rate if one is provided for, repayment arrangements
- Name and address of the lender
- Name and address of the borrower
- Form 2062 (cerfa 10142), with its explanatory notice on the back
- Annex 2062-A where there are several loans whose overall amount exceeds €5,000
- Your next annual income tax return, if you are an individual: form 2062 is filed with it
You download it from the official site — we never re-host a public document.
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 shareholder who leaves an advance in a CURRENT ACCOUNT with their company, and the company receiving it: this is a loan, non-bank, and the official page itself links to "Compte courant d'associé : fonctionnement et fiscalité"
- The founder financed by a FAMILY LOAN — parents, siblings — to build up their contribution
- Companies making INTER-COMPANY LOANS, the official page linking to their own rules
- Crowdfunding, listed among the related fact sheets of the procedure
- Anyone taking part "in any capacity whatsoever" in the CONCLUSION of the loan contract
- Anyone taking part in the DRAFTING of the deeds recording the loan
- NOT concerned: bank loans — the official source excludes them expressly
- Not required to file themselves: the borrower or lender where an INTERMEDIARY took part in the conclusion or drafting of the contract — the duty then falls on that intermediary
Worked example
Example: a €30,000 shareholder current-account advance, and the four pieces of information to report
Marc holds 60 % of a building SARL and advances €30,000 to his company to finance equipment, without going through a bank: the money leaves his personal account for the company's account, and a loan contract is signed between him and the SARL. No notary, no lawyer, no credit institution takes part — so there is no intermediary on whom the duty would fall, and as the loan is not a bank loan it does not fall within the exclusion. Marc and his company both take part in the conclusion of the contract: the reporting duty applies. On form 2062, four sets of information are entered, exactly those the source lists: the DATE of the loan, its AMOUNT — €30,000 —, its TERMS (duration, interest rate if one is provided for, repayment arrangements), and the NAMES AND ADDRESSES of the lender, Marc, and of the borrower, the SARL. As Marc is an individual, he files the return at the same time as his next annual income tax return, with the department in charge of taxes. He has only one loan to report: annex 2062-A, provided for where there are several loans whose overall amount exceeds €5,000, is of no use to him. Had he also lent to a second company, he would have had several loans and that annex would have taken over from the main frame. Finally, if the current account bears interest, the interest he receives is income distinct from the reporting of the contract itself: reporting the loan does not dispense with reporting its fruits.
How to fill it in, step by step
- First check that the loan is NOT a bank loan: bank loans are not concerned by the loan reporting duty.
- Then check that no INTERMEDIARY took part in the conclusion of the loan or the drafting of the contract: if one did, the duty falls on them and you need not file in their place.
- Obtain form 2062 (cerfa 10142) from impots.gouv.fr: it contains its explanatory notice on the back, and exists only in French.
- Enter the DATE of the loan.
- Enter the AMOUNT of the loan.
- Enter the TERMS of the loan — what the contract provides: duration, rate, repayment arrangements.
- Enter the NAMES AND ADDRESSES of the lender AND of the borrower: both parties are reported, not only the one filling in the form.
- If you have SEVERAL loans whose overall amount exceeds €5,000, use annex 2062-A rather than the main frame alone.
- Read the explanatory notice on the back of the form before sending it: it is part of the form.
- If you are an individual, file the return AT THE SAME TIME as your next annual income tax return.
- Send the return to the department in charge of taxes (treasury, tax office, etc.), which is the form's designated recipient.
The form, line by line
- Date of the loan
- The first of the four items expressly required by the text: "the date, the amount and the terms of the loan as well as the names and addresses of the lender and the borrower".
- Amount of the loan
- The amount of the loan itself. Not to be confused with the €5,000 figure: that does not condition the reporting duty, it conditions the use of ANNEX 2062-A where there are several loans.
- Terms of the loan
- What the contract stipulates: duration, interest rate if one is provided for, repayment arrangements. The source requires "the terms" without limiting them, hence the value of a written contract that settles them.
- Names and addresses of lender and borrower
- BOTH parties are identified on the return, with their addresses — not only the filer.
- Annex 2062-A
- It is used "where there are several loans whose overall amount exceeds €5,000". Two conditions in the same sentence: several loans, and an overall amount above €5,000.
- Explanatory notice on the back
- The form carries its own notice on the back: it is not a separate document to be requested.
- Recipient
- The department in charge of taxes (treasury, tax office, etc.). For an individual, filing takes place at the same time as the annual income tax return.
Good to know
- The duty does not fall on the lender and borrower alone: the text covers "persons who take part in ANY CAPACITY WHATSOEVER in the conclusion of loan contracts or in the drafting of the deeds recording them". That is the broadest wording in the scheme, and it is what shifts the duty onto an intermediary where there is one.
- A shareholder current-account advance is a non-bank loan: the official page for the procedure itself links to "Compte courant d'associé : fonctionnement et fiscalité" among its fact sheets.
- Inter-company loans and crowdfunding also appear among the related fact sheets designated by the procedure — what they have in common is being non-bank financing.
- The form exists ONLY IN FRENCH, which the source states expressly: no English version is served by the authority.
- The vintage served is 2025, including in 2026: the authority has not reissued the form, which does not make it out of date.
- The €5,000 figure attaches to the ANNEX and to a PLURALITY of loans. The page served states NO exemption from reporting below any amount: we therefore do not write one, even though the claim circulates. If your loan is isolated and modest, have the point confirmed by your tax office rather than relying on a rule the source does not carry.
- Reporting the loan contract and reporting the interest are two distinct duties: form 2062 covers the existence and terms of the loan, not the income it produces.
- The official page for the procedure was verified on 15 April 2026 by Entreprendre Service Public / DILA, and the issuer of the administrative form is the ministry responsible for finance.
Common mistakes
- Believing a loan between relatives or a current-account advance escapes all formalities because no bank is involved: that is precisely the scope of the reporting duty.
- Reporting a BANK loan: bank loans are not concerned.
- Filing yourself when an intermediary took part in the conclusion or drafting of the contract: the duty falls on them.
- Reading the €5,000 figure as an exemption from reporting: the source attaches it to annex 2062-A where there is a PLURALITY of loans, not to the duty itself.
- Using the main frame alone when you have several loans whose overall amount exceeds €5,000: annex 2062-A exists for that.
- Identifying only one party: the names AND addresses of the lender AND the borrower are all required.
- Leaving out the terms of the loan and entering only the date and amount: the three items are required together.
- Filing on a separate date when you are an individual: the return is filed at the same time as the next annual income tax return.
- Looking for the notice elsewhere: it is on the back of the form.
- Treating the 2025 vintage as out of date in 2026: it is the vintage served by the authority.
- Thinking that reporting the loan is enough where the current account bears interest: the interest received falls under a separate reporting duty.
Frequently asked questions
Who must report a loan contract?
Persons who take part in any capacity whatsoever in the conclusion of loan contracts or in the drafting of the deeds recording them. They report the date, the amount and the terms of the loan as well as the names and addresses of the lender and the borrower. Where an intermediary takes part in the loan — conclusion or drafting of the contract — the duty falls on them.
Must a shareholder current-account advance be reported?
It is a non-bank loan, and the official page for the procedure itself links to the fact sheet "Compte courant d'associé : fonctionnement et fiscalité" among its practical sheets. The exclusion provided by the source covers bank loans, not shareholder advances.
Are bank loans concerned?
No. The official source is explicit: bank loans are not concerned by the loan reporting duty.
What is annex 2062-A for?
It is used where there are several loans whose overall amount exceeds €5,000. The two conditions go together: several loans, and an overall amount above €5,000.
Is there an amount below which no report is needed?
The page served states none. The only amount it cites, €5,000, conditions the use of annex 2062-A where there are several loans — not the duty to report. We keep to what the source says; for an isolated, modest loan, have the point confirmed by your tax office.
When must the return be filed?
If you are an individual, at the same time as your next annual income tax return. The form is sent to the department in charge of taxes (treasury, tax office, etc.).
Where can the notice be found?
On the back of the form: the form contains its explanatory notice. The form exists only in French.
Is the 2025 vintage still valid?
Yes: it is the vintage the authority serves on the page for form 2062-SD, together with its annex 2062-A. A vintage earlier than the current year means the form has not been reissued, not that it is out of date.
Go further
Official sources
- impots.gouv.fr — Formulaire n° 2062-SD, Déclaration de contrat de prêt (DGFiP), read on 2026-09-12: "Les personnes qui interviennent à un titre quelconque dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur"; 2025 vintage served, comprising form 2062-SD (Déclaration de contrat de prêt) and form 2062-A (Annexe à la déclaration de contrat de prêt) — September 12, 2026
- entreprendre.service-public.gouv.fr — Déclaration de contrat de prêt, procedure R1087 (verified 15 April 2026, Entreprendre Service Public / Direction de l'information légale et administrative; issuer of the administrative form: ministry responsible for finance), read on 2026-09-12: cerfa 10142 (2062); form only in French; "Déclaration à souscrire auprès de l'administration fiscale par les personnes concluant un contrat de prêt"; "Contient une notice explicative (au verso du formulaire), ainsi qu'une annexe n° 2062 A (en cas de pluralité de prêts dont le montant global dépasse 5 000 €)"; "Si vous êtes un particulier, vous devez déposer la déclaration en même temps que votre prochaine déclaration annuelle de revenus"; "Les prêts bancaires ne sont pas concernés par la déclaration de prêt. De plus, si un intermédiaire intervient dans le prêt (conclusion ou rédaction du contrat), la déclaration lui incombe"; recipient: department in charge of taxes (treasury, tax office, etc.); related fact sheets designated by the procedure: shareholder current account (operation and taxation), crowdfunding, inter-company loans, seeking financing to create or take over a business — 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.