French form 2053 — income statement of the tax package (continued)
Form 2053-SD is the continuation of the income statement in the French tax return package (liasse fiscale) under the standard real regime. It extends table 2052-SD, which ends at the current result before tax, with the exceptional result, employee profit-sharing and income tax on profits, leading to the profit or loss for the year. It is filed with the full package (forms 2050 to 2059), electronically only.
Up to date for 2026 — verified on August 26, 2026Official form2053-SDGuide: about 30 min
This content is part of the path: Filing and paying my company's corporate tax· Step 8 of 12· Next step: French form 2058-A — from accounting to taxable result
Deadlines
- Fiscal year ending 31 December
- Filing by the 2nd working day after 1 May, plus 15 calendar days for electronic filing.
- Fiscal year ending during the year, business subject to income tax
- Same date as a 31 December year end: by the 2nd working day after 1 May of the following year, plus 15 calendar days for electronic filing.
- Fiscal year ending during the year, company subject to corporate tax
- Before the end of the 3rd month following the year end.
Documents to prepare
- Trial balance for the year
- Breakdown of exceptional income and expenses
- Completed form 2052
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).
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Who this applies to
- Businesses taxed under the standard real regime (régime réel normal) for industrial and commercial profits (BIC), whether subject to income tax or corporate tax.
- Companies subject to corporate tax (SAS, SASU, SARL, SA…) under the standard real regime.
- Businesses under the simplified regime file the lighter 2033 package instead.
Worked example
Example: the income side of Yanis's SARL
Yanis's 2052 ends at the current result before tax, financial items included. Yanis then completes the 2053: €2,000 of exceptional income, and employee profit-sharing. The form leads to the accounting result for the year — the current result adjusted for exceptional items, profit-sharing and tax.
How to fill it in, step by step
- Carry over the current result before tax from form 2052, financial items included.
- Break down exceptional income and expenses.
- Deduct profit-sharing and tax to reach the accounting result.
- Check that this result matches the equity section of form 2051.
The form, line by line
- What is NOT on form 2053: financial items
- Financial income and expenses, the financial result and the current result before tax are shown on form 2052-SD. Form 2053 starts from that current result.
- Exceptional income and expenses
- Items outside ordinary operations: management operations, capital operations (including asset disposals), exceptional provisions and reversals.
- Employee profit-sharing
- Profit-sharing owed to employees for the year, where an agreement applies.
- Corporate income tax
- Corporate tax due for the year — you can estimate it with our linked corporate tax calculator.
- Profit or loss
- Net accounting result for the year: total income minus total expenses. It is then adjusted for tax on table 2058-A to obtain the taxable result.
- Its official title: "Compte de résultat (suite)" (CERFA no. 10947)
- This table is one of the EIGHT ACCOUNTING TABLES attached to the profit return: the official guidance requires them to be completed "in accordance with accounting rules". They are distinct from the tax tables that follow (2058-A onwards), which carry out the adjustments. Completing an accounting table with figures already adjusted for tax is the basic mistake of the liasse.
Good to know
- The 2053 result must appear IDENTICALLY in the equity of form 2051 — the most audited cross-check.
- Notable exceptional income (disposals…) must be consistent with the fixed-asset schedules.
Common mistakes
- Filing a 2053 inconsistent with the 2052: both tables form a single income statement — carried amounts must match exactly.
- Confusing the accounting result (2053) with the taxable result (2058-A): tax is computed on the latter, after adjustments.
- Omitting employee profit-sharing when an agreement is in force.
- Using the standard-regime package when the simplified regime (2033) applies — or the reverse after crossing thresholds.
- Filing on paper: electronic filing is mandatory for tax packages.
Frequently asked questions
What is the difference between forms 2052 and 2053?
2052-SD carries operations and financial items, down to the current result before tax; 2053-SD continues it with the exceptional result, employee profit-sharing, tax on profits and the net result for the year.
Where can I download the official 2053 form?
On impots.gouv.fr, within the standard-regime tax package (form 2050-LIASSE, tables 2050 to 2059). The official link is on this page — actual filing is electronic.
Who must file form 2053?
Any BIC business or corporate-tax company under the standard real regime. Under the simplified regime, the 2033 package applies instead.
When is the tax package due?
For a 31 December year end: by the 2nd working day after 1 May (+15 calendar days for electronic filing). For a year ending during the year: the same date for a business subject to income tax, before the end of the 3rd month following the year end for a company subject to corporate tax.
Is the profit on form 2053 the one I am taxed on?
Not directly: it is the accounting profit. The taxable profit comes out of table 2058-A after adjustments (add-backs and deductions). Corporate tax is then charged at 25 % (15 % for small companies, subject to conditions, up to €42,500).
Go further
Compute the related amounts
Understand this form: the related course
Official sources
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.