Form 2059-C — tracking of long-term losses
Form 2059-C tracks long-term LOSSES from one year to the next. They cannot be offset against ordinary profit: they can only be cancelled against long-term gains, within a limited period. The form therefore keeps their stock year by year, over ten years, in two sections — one for businesses subject to income tax (12.8% rate), one for companies subject to corporate tax (15% or 19%). Its three header reminders give the year's gains available for offset.
Up to date for 2026 — verified on September 8, 2026Official form2059-C-SDGuide: about 20 min
This content is part of the path: Reporting my business capital gains· Step 6 of 7· Next step: Form 2059-D — special reserve for long-term capital gains
Deadlines
- With the year's tax package
- Form 2059-C is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Last year's form 2059-C
- Form 2059-A for the same year (long-term gains and losses)
- Breakdown of securities sold, inside or outside the long-term regime
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
- Standard-regime businesses that suffered a net long-term loss
- Companies holding a stock of carried-forward long-term losses
- Accountants and directors preparing the year-end package
Worked example
Example: SAS Delmas offsets an old loss
SAS Delmas, subject to corporate tax, suffered a net long-term loss of EUR 40,000 three years ago, still fully available. This year it realises a long-term gain of EUR 15,000 (header reminder). It therefore offsets EUR 15,000 against that gain, and the carried-forward balance falls to EUR 25,000. With no long-term gain, it could have offset nothing: a long-term loss cannot be cancelled against ordinary profit.
How to fill it in, step by step
- Complete the three header reminders: the year's gain at the applicable rate, and the two categories of gains excluded from the long-term regime.
- Choose the section matching your tax: part I for income tax, part II for corporate tax.
- On line N, enter the net long-term loss suffered during the year.
- On lines N-1 to N-10, carry forward the stocks still deductible at the end of the previous year.
- Offset against available gains and compute each line's carried-forward balance.
The form, line by line
- Reminder of the year's gain
- The ceiling on offsetting: with no long-term gain in the year, no earlier loss can be cancelled.
- Line N, "offsets" column
- GREYED in both sections: a loss arising this year cannot be offset against itself. The form forbids it by colour.
- Part I — 12.8%
- Reserved for businesses subject to income tax. The long-term rate there is single.
- Part II — 15% or 19%
- Reserved for companies subject to corporate tax, with an extra column: offsets against the year's PROFIT, allowed only in the cases expressly provided for.
- Its official title: "Suivi des moins-values à long terme" (CERFA no. 10955)
- This table belongs to the TAX tables of the liasse (2058-A to 2059-G), the ones carrying adjustments and tax-specific tracking — as opposed to the eight accounting tables (2050 to 2057), which reproduce the accounts as kept.
Good to know
- A long-term loss is NEVER offset against ordinary profit: that is what separates it from a trading loss, tracked on form 2058-B.
- The carry-forward is limited to ten years: line N-10 is the last; beyond that the loss is lost.
- The two sections are mutually exclusive: a business completes one or the other by its tax regime.
- Gains excluded from the long-term regime (shares in property-rich companies, shares whose cost exceeds EUR 22.8 million) are recalled at the top because they CANNOT serve as a base for offsetting.
Common mistakes
- Offsetting a long-term loss against ordinary profit, which the regime forbids.
- Filling the offset column of line N, which the form expressly greys out.
- Completing both sections when the business falls under only one tax.
- Carrying a loss beyond the tenth year.
Frequently asked questions
How does it differ from a carried-forward trading loss?
A trading loss is offset against ordinary profit and tracked on form 2058-B. A long-term loss is offset only against gains of the same kind, and tracked here. The two mechanisms do not meet.
What happens to a loss not offset after ten years?
It is lost. The form stops at line N-10, which is exactly why it tracks year by year: to see the deadline coming.
Is the form filed with no losses?
It is part of the standard-regime package. With no long-term loss in stock or in the year, the "Néant" box at the top signals it.
Why two sections?
Because the long-term rate depends on the tax: 12.8% under income tax, 15% or 19% under corporate tax. The offsetting mechanics differ too, hence one extra column in part II.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 2050-LIASSE: standard-regime tax package (forms 2050 to 2059, 2026 edition) — September 8, 2026
- BOFiP — BOI-BIC-DECLA-30-10-10-20: form and content of the profit return under the normal regime (tax tables 2058-A to 2059-G, their official titles and CERFA numbers) — September 13, 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.