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Declaration of share transfer (form 2759-SD)

A transfer of company shares not recorded in a deed must be declared within one month, using form 2759-SD, and attracts registration duties: 3% for parts sociales, 0.1% for unlisted shares, with a €25 minimum charge. Note: since 27 June 2026, transfers of securities in property-heavy companies must be recorded in a deed, on pain of NULLITY — and form 2759 can no longer be used to declare them.

Up to date for 2026 — verified on September 6, 2026Official form10408*23Guide: about 25 min

This content is part of the path: Selling my shares in a company· Step 5 of 6· Next step: Form 2074 — gains on disposals of shares and company units

Deadlines

One month
The declaration is filed within one month of the transfer, under article 639 of the tax code. Beyond that, penalties apply. For a transfer recorded in a deed, the same one-month period runs from the deed.

Documents to prepare

  • Identity of the seller and of the buyer or buyers
  • Number of parts or shares transferred and total number of securities
  • Transfer price
  • Type of company and, where applicable, its property preponderance
  • Form 2759-SD in duplicate, or an online declaration
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DD/MM/YYYY

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4 digits followed by an uppercase letter

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Whole number, up to 8 digits

DD/MM/YYYY

DD/MM/YYYY

Whole number, up to 10 digits, no spaces

Whole number, up to 10 digits, no spaces

Whole number, up to 10 digits, no spaces

Whole number, up to 10 digits, no spaces

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Who this applies to

  • The seller or the buyer of a share transfer not recorded in a deed: either may file, and the form is signed by the seller and the buyer or buyers.
  • Private individuals and businesses alike: the online service exists in both accounts, the professional one being used only where the securities enter or leave the company's assets.
  • Transfers of securities in property-heavy companies now follow a separate regime: a deed is compulsory, and form 2759 no longer applies save for collective investment holdings.

Worked example

Example: Élodie transfers 300 of 1,000 shares for €50,000

Élodie transfers 300 SARL shares out of the company's 1,000, for €50,000. The €23,000 allowance does not apply in full: it is pro-rated to the number of shares transferred — 23,000 × 300 / 1,000 = €6,900. The taxable base is therefore €43,100, and the duty at 3% comes to €1,293. Absent any contrary clause, the buyer bears it. Had the company been property-heavy, the rate would have been 5% with no allowance — and since June 2026 the transfer would have required a deed.

How to fill it in, step by step

  1. First check whether the company is property-heavy: more than 50% of the real gross value of its assets in property not used for its business, at the date of transfer or at any time in the preceding year. If so, form 2759 is out.
  2. Determine the rate: 3% for parts sociales, 0.1% for shares in companies limited by shares not traded on a regulated market, 5% for a property-heavy company.
  3. Compute the allowance where it applies: €23,000 PRO-RATED to the number of shares transferred, and only for parts sociales taxed at 3%.
  4. File within one month: online from your account, or in duplicate with the registration office covering one party's address.
  5. Pay the duty, with a €25 minimum charge. The assessment is made by the administration.
  6. Do not forget what comes next: filing form 2759 has NO effect at the companies registry. For a SARL, filing the amended articles is enough; for a société civile, a private deed must be registered before filing.

The form, line by line

€23,000 allowance
Pro-rated: €23,000 × (shares transferred / total shares). Transferring 50 of 400 shares gives not €23,000 but €2,875. It applies only to parts sociales taxed at 3%, never to shares nor to a property-heavy company.
Property preponderance
Gross assets made up, for more than half of their real gross value, of property or property rights not used for the business — assessed at the date of transfer OR at any time during the preceding year.
Competent office
The registration office covering the address of one of the parties, in duplicate. The non-residents office where both parties live abroad.
Minimum charge
€25. A low-value transfer does not escape duty.

Good to know

  • Absent a contrary clause, the duty is borne by the BUYER: article 1712 of the tax code places transfer duties on the new holders. The parties may agree otherwise, but that clause binds only them — towards the Treasury they remain jointly liable.
  • A €500,000 allowance exists where the buyer is an employee on a permanent contract of at least two years, or a member of the seller's family, with a five-year undertaking to run the business. It applies only once between the same persons.
  • An online declaration must NOT be duplicated by filing the paper form.
  • Once validated online, a declaration can no longer be amended: the draft, by contrast, is kept for three months.

Common mistakes

  • Applying the €23,000 allowance in full instead of pro-rating it: the error goes unnoticed because the result still looks plausible.
  • Applying the allowance to shares or to a property-heavy company: neither is entitled to it.
  • Using form 2759 for a transfer of securities in a property-heavy company: since 27 June 2026 those transfers require a deed, and registration depends on producing it.
  • Filing form 2759 with the commercial court registry believing it completes the company formality: it will be refused there.
  • Duplicating an online declaration with a paper filing.

Frequently asked questions

What rates apply?

3% for parts sociales of companies whose capital is not divided into shares, after a €23,000 allowance pro-rated to the shares transferred. 0.1% for shares in companies limited by shares not traded on a regulated market, with no allowance. 5% for holdings in a property-heavy legal entity, with no allowance. Minimum charge: €25.

Who pays the registration duty?

The buyer, unless otherwise agreed: article 1712 of the tax code places the duty on the new holders where the deed is silent. The parties may agree to share it, but all remain jointly liable towards the Treasury.

What changed on 27 June 2026?

Transfers of parts or shares in a property-heavy legal entity must now, on pain of NULLITY, be recorded in a notarial deed, a deed countersigned by a lawyer, or a private deed drawn up by an authorised chartered accountant. Their registration depends on producing that deed. Accordingly, the guidance to the 2026 version of the form states that 2759 can no longer be used for those transfers, apart from collective investment holdings.

Does filing form 2759 complete the registry formality?

No. Form 2759 is a tax formality with no effect at the registry. For a SARL, a SCS or a SNC, filing the amended articles is enough; for a société civile, a private deed must be drawn up and registered before filing. Filing form 2759 alone at the registry is refused.

Can the declaration be filed online?

Yes, since 2022 for private individuals and since 1 February 2023 for businesses, with payment by card or direct debit. The service only covers transfers not recorded in a deed, of unlisted securities, and excludes certain cases — transfer of a usufruct alone, particular exemptions — which require paper filing.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

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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.