Form 2059-G — subsidiaries and participations
Form 2059-G mirrors form 2059-F: where 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. For each: legal form, name, French company number if established in France, percentage held and full address. Counter P5 at the top gives the total number of subsidiaries. Box ZR of form 2058-C points at this form: answering 1 there makes it due.
Up to date for 2026 — verified on September 8, 2026Official form2059-G-SDGuide: about 20 min
This content is part of the path: Reporting my company's capital and subsidiaries· Step 6 of 6· Last step of the path
Deadlines
- With the year's tax package
- Form 2059-G is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Schedule of participating interests at closing
- Registration extracts for subsidiaries established in France
- Form 2058-C, box ZR, to be completed consistently
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Who this applies to
- Standard-regime companies holding at least 10% of another company
- Holding companies and groups, including outside tax consolidation
- Accountants and directors preparing the year-end package
Worked example
Example: SAS Delmas and its logistics subsidiary
SAS Delmas holds 80% of DELMAS LOGISTIQUE SARL (company number 903 456 789), based in Vénissieux, and 12% of a local development company. Two holdings therefore cross the 10% threshold: counter P5 reads 2, and each subsidiary fills a block with its legal form, name, company number, percentage and address. A 4% stake in a third company is not declared.
How to fill it in, step by step
- Complete the header: closing date, company number, name and address of the filing company.
- Count the subsidiaries held at 10% or more and enter that number in box P5.
- Detail each subsidiary: legal form, name, French company number if established in France, percentage held.
- Complete its address: number, street, postcode, town and country.
- If subsidiaries exceed the form's eight blocks, use additional sheets numbered as footnote (1) requires.
The form, line by line
- P5 — 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 no French company number: 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.
- Link with box ZR of form 2058-C
- Form 2058-C asks for 1 if the company holds subsidiaries and participations, 0 otherwise, and refers explicitly to the list on form 2059-G.
- Its official title: "Filiales et participation" (CERFA no. 11625)
- 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
- Forms 2059-F and 2059-G are a pair: one looks up the ownership chain, the other down it. They share the same header and layout.
- 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 II of annex III to the French tax code, the same as for form 2059-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 P5 with the number of printed blocks instead of the real number of subsidiaries.
- Answering 1 in box ZR of form 2058-C without filing form 2059-G, or the reverse.
Frequently asked questions
How does it differ from form 2059-F?
Form 2059-F declares the company's shareholders — who owns it. Form 2059-G declares its subsidiaries — what it owns. Same 10% threshold, same direct-holding requirement, opposite direction.
Must a 15% minority stake appear here?
Yes: the test is the 10% direct-holding threshold, not control. A 15% 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 than eight subsidiaries?
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.