Form 2059-F — composition of share capital
Form 2059-F declares WHO OWNS the company: the list of individuals and legal entities holding at least 10% of the capital directly, with their full identity, their percentage and their number of shares. It opens with counters — legal-entity shareholders (P1) and individual shareholders (P2), and the matching share counts (P3, P4) — then details them block by block. It is the obligation of article 38 II of annex III to the French tax code, and it is the only form in the package that talks about people rather than figures.
Up to date for 2026 — verified on September 8, 2026Official form2059-F-SDGuide: about 25 min
This content is part of the path: Reporting my company's capital and subsidiaries· Step 5 of 6· Next step: Form 2059-G — subsidiaries and participations
Deadlines
- With the year's tax package
- Form 2059-F is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Share transfer register at closing
- Up-to-date articles of association and latest meeting minutes
- Company registration extract for legal-entity shareholders established in France
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).
What you get
- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
Free, no account and no email address.
The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
Fill in the official form online
Free. The official PDF is filled on the fly: your entries are not recorded in any of our databases and are only used to produce this document. They travel in the request body, never in the page address.
All fields are required unless marked “optional”.
A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.
Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- Standard-regime companies, whatever their number of shareholders
- Companies where a shareholder holds at least 10% of the capital directly
- Accountants and directors preparing the year-end package
Worked example
Example: SAS Delmas and its two significant shareholders
SAS Delmas has 10,000 shares. Its capital is 60% held by the holding company DELMAS PARTICIPATIONS SAS (6,000 shares, company number 812 345 678) and 25% by its director, Ms Claire Delmas (2,500 shares); the rest is spread among small holders below the 10% threshold. The counters therefore read P1 = 1 legal entity for P3 = 6,000 shares, and P2 = 1 individual for P4 = 2,500 shares. Only those two shareholders are detailed: the form lists holdings of at least 10% and no others.
How to fill it in, step by step
- Complete the header: closing date, company number, name and address of the filing company.
- Count the shareholders reaching 10%: legal entities in P1, individuals in P2, and their shares in P3 and P4.
- Detail each legal entity: legal form, name, French company number if established in France, percentage, share count and full address.
- Detail each individual: title, family name, name in use, given names, date and place of birth, percentage, share count and address.
- If shareholders exceed the number of blocks, use additional sheets and number them as footnote (1) requires.
The form, line by line
- P1 to P6 — the counters
- P1 and P2 count PEOPLE, P3 and P4 count SHARES. P5 and P6 are their totals. These are numbers, not euro amounts.
- Company number (if established in France)
- Nine boxes, and the parenthesis matters: a legal-entity shareholder established outside France has no French company number, its boxes stay empty, and the country of its address identifies it instead.
- Title (2)
- Footnote (2) fixes the format: "M" for Monsieur, "MME" for Madame. It is not a free-text field.
- Family name and name in use
- Two distinct fields: the family name is the one on the civil register, the name in use the one carried in daily life. Conflating them is the form's most common error.
- Its official title: "Composition du capital social" (CERFA no. 11624)
- 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
- The 10% threshold applies to DIRECT holdings: an indirect stake through an intermediate holding company does not belong on this form.
- The form is filed even when no shareholder reaches 10% — the "Néant" box is then ticked.
- Foreign holdings are declared like any other: without a French company number, but with the address and country.
- Where shareholders exceed the printed blocks, footnote (1) requires each extra sheet to be numbered top left, with the total number of sheets shown bottom right of the same box.
Common mistakes
- Declaring shareholders below the 10% threshold, which the form does not ask for — and which exposes personal data with no obligation to do so.
- Confusing family name and name in use, or entering only the name in use.
- Spelling the title out in full where footnote (2) requires "M" or "MME".
- Entering a French company number for a foreign company: the box is reserved for entities established in France.
Frequently asked questions
Must every shareholder be declared?
No: only those holding at least 10% of the capital DIRECTLY, as the form's subtitle states. Counters P1 to P6 cover those shareholders alone.
Must a single-shareholder company file it?
Yes, and it is then very short: one shareholder holding 100%, detailed in the block matching its nature — legal entity or individual.
What if a shareholder is a foreign company?
It goes in the legal-entity block, with no French company number — the box is expressly reserved for entities established in France — but with its legal form, name, address and country.
What if there are more shareholders 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
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.