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Form 2033-G — subsidiaries and participations (simplified regime)

Form 2033-G mirrors form 2033-F: that one declares who owns the company, this one declares WHAT THE COMPANY OWNS — the list of subsidiaries and holdings in which it directly holds at least 10% of the capital. Counter 905 gives the number. It is the last form of the simplified package, and the exact counterpart of form 2059-G under the standard regime.

Up to date for 2026 — verified on September 8, 2026Official form2033-G-SDGuide: about 20 min

This content is part of the path: Filing my simplified tax return package· Step 11 of 11· Last step of the path

Deadlines

With the year's tax package
Form 2033-G is filed with the whole simplified package (forms 2033-A to 2033-G) and the income return 2031 or 2065, electronically (EDI-TDFC).

Documents to prepare

  • Schedule of participating interests at closing
  • Registration extracts for subsidiaries established in France
  • Form 2033-F for the same year
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Who this applies to

  • Simplified-regime companies holding at least 10% of another company
  • Holding companies and groups under the simplified regime
  • Accountants and directors preparing the year-end package

Worked example

Example: SARL Bertin and its breakdown-recovery subsidiary

SARL Bertin holds 60% of BERTIN DEPANNAGE SARL (company number 903 456 789), based in Vénissieux. It is its only holding above 10%: counter 905 reads 1, and the first block carries the subsidiary's legal form, name, company number, percentage and full address. A 5% stake in a local cooperative is not declared.

How to fill it in, step by step

  1. Complete the header: closing date, company number, name, address, postcode and town.
  2. Count the subsidiaries held at 10% or more and enter that number in box 905.
  3. Detail each subsidiary: legal form, name, company number if established in France, percentage held.
  4. Complete its address: number, street, postcode, town and country.
  5. If subsidiaries exceed the form's blocks, use additional sheets numbered as footnote (1) requires.

The form, line by line

905 — total number of subsidiaries held
A COUNT of companies, not an amount. It must match the number of blocks completed, additional sheets included.
Company number (if established in France)
Nine boxes. A foreign subsidiary has none: its boxes stay empty, and the country of its address identifies it.
Percentage held
The share of capital held DIRECTLY. An indirect holding, through an intermediate subsidiary, is not declared here.
No "number of shares" column
Unlike form 2033-F, this form does NOT ask for the number of shares held: the percentage suffices. A deliberate asymmetry between the twin forms.
Its official title: "filiales et participations" (CERFA no. 11623)
The simplified-regime tables are not standalone forms: they are schedules to form 2033-SD (CERFA no. 15948), which is itself attached to profit return 2031-SD.

Good to know

  • Forms 2033-F and 2033-G are a pair: one looks up the ownership chain, the other down it.
  • The 10% threshold applies to DIRECT holdings, measured at the year end.
  • The form is filed even with no subsidiary: the "Néant" box is then ticked.
  • The obligation comes from article 38 of annex III to the French tax code, the same as for form 2033-F.

Common mistakes

  • Declaring indirect holdings, which the form does not ask for.
  • Entering a French company number for a foreign subsidiary when the box is reserved for entities established in France.
  • Filling box 905 with the number of printed blocks instead of the real number of subsidiaries.
  • Looking for a "number of shares" column that does not exist on this form.

Frequently asked questions

How does it differ from form 2033-F?

Form 2033-F declares the company's shareholders — who owns it. Form 2033-G declares its subsidiaries — what it owns. Same 10% threshold, same direct-holding requirement, opposite direction; and 2033-G does not ask for the number of shares.

Must a 12% minority stake appear here?

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

Must holdings in foreign companies be declared?

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

What if there are more subsidiaries than blocks?

Footnote (1) provides for additional sheets: each is numbered top left, and the total number of sheets filed is shown bottom right of that same box.

Go further

Compute the related amounts

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.