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Form 2059-D — special reserve for long-term capital gains

Form 2059-D tracks the SPECIAL RESERVE FOR LONG-TERM CAPITAL GAINS, a liability account inherited from a regime now closed: long-term gains were credited to it with partial tax relief, on condition they stayed in reserve. Part I splits that account by ORIGINAL RATE — 10%, 15%, 18%, 19%, 25% — because each rate carries different consequences when an amount is drawn. Part II tracks the reserve for price-fluctuation provisions. The form concerns only companies subject to corporate income tax, as its subtitle states.

Up to date for 2026 — verified on September 8, 2026Official form2059-D-SDGuide: about 20 min

This content is part of the path: Reporting my business capital gains· Step 7 of 7· Last step of the path

Deadlines

With the year's tax package
Form 2059-D 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-D (line 7)
  • Form 2051 liabilities (reserves)
  • Details of drawings made on the reserve during the year
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Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

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Who this applies to

  • Companies subject to corporate tax still carrying a special long-term capital gains reserve
  • Companies that absorbed an entity whose balance sheet held such a reserve
  • Businesses under the price-fluctuation provision regime (article 39-1-5°)

Worked example

Example: SA Rivière draws on its old reserve

SA Rivière carries a special reserve of EUR 120,000, made up of EUR 80,000 at the 19% rate and EUR 40,000 at 15%. This year it draws EUR 30,000 from the 19% sub-account, a drawing that triggers additional corporate tax. The total of lines 4 and 5 is therefore EUR 30,000 in the 19% column, and the closing reserve falls to EUR 50,000 for that sub-account, the 15% column staying at EUR 40,000.

How to fill it in, step by step

  1. On line 1, carry forward the special reserve at the previous year end, split by original rate.
  2. On line 2, add reserves from companies absorbed during the year, then total on line 3.
  3. Split the year's drawings: those triggering additional corporate tax on line 4, the others on line 5, then total on line 6.
  4. Compute the closing reserve on line 7: line 3 less line 6, column by column.
  5. Complete part II if the business falls under the price-fluctuation provision regime.

The form, line by line

The five rate columns
10%, 15%, 18%, 19%, 25%: not options but SUB-ACCOUNTS, each matching the rate in force when the gain was credited. A drawing attaches to its sub-account of origin.
Lines 4 and 5 — drawings made
The distinction is fiscal, not accounting: a drawing may trigger additional corporate tax (line 4) or not (line 5). The purpose of the drawing decides.
Line 7 — closing reserve
Line 3 less line 6. This figure appears among reserves on the liabilities side of form 2051; it becomes line 1 of next year's form.
Part II — price-fluctuation provisions
A separate regime, under the 5th, 6th and 7th paragraphs of article 39-1-5°, with the same logic: opening, additions on absorption, drawings with or without additional tax, closing.
Its official title: "Affectation des plus-values à long terme ; réserve spéciale pour fluctuations des cours" (CERFA no. 10182)
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

  • This form concerns ONLY companies subject to corporate income tax: its subtitle says so plainly.
  • The five rates are a record of the regime's history: a single reserve may hold layers built up over several decades.
  • A drawing on the special reserve can trigger additional tax: that is what line 4 records.
  • The reserve appears among reserves on the liabilities side of form 2051; this form is its breakdown by original rate.
  • The special reserve for price fluctuations carried by this table is "reserved for companies liable to corporate income tax": a business taxed to income tax has no need to complete it.

Common mistakes

  • Attaching a drawing to the wrong rate sub-account: the original rate governs the tax consequences.
  • Confusing lines 4 and 5, whose distinction is fiscal rather than accounting.
  • Completing this form when the business is subject to income tax.
  • Failing to carry last year's line 7 into this year's line 1.

Frequently asked questions

Why five different rates?

Because the special reserve built up under successive regimes. Each layer keeps the rate at which the gain was taxed at the time, and that rate governs the treatment of any later drawing.

Must a company subject to income tax file it?

No. The form's subtitle restricts it to companies subject to corporate income tax. For the others, the "Néant" box suffices.

How does it relate to form 2059-C?

Form 2059-C tracks carried-forward long-term LOSSES; form 2059-D tracks the RESERVE built from old long-term gains. Two separate counters, on two sides of the same regime.

What happens when the reserve is exhausted?

The form stays in the package, completed at zero or marked "Néant". Unlike form 2054-bis, it does not provide for its own extinction.

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.