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You run a company that holds, or is held by, other companies

Reporting my company's capital and subsidiaries

Three schedules of the return package compute no tax but condition everything else: the value added that forms the CVAE base, the list of shareholders holding the capital, and the list of holdings owned. Filled in badly, they defeat the parent-subsidiary regime. 6 steps, from the structure to the three schedules.

Start here: Structuring a group of companies

Understand: what a group of companies changes about tax

  1. Step 1 of 6
    CoursePaid individually25 min

    Structuring a group of companies

    200 000 € of dividends costing 50 000 € of tax with no regime, 2 500 € under the parent-subsidiary regime and 500 € in a consolidated group; a 400 000 € merger deficit of which 340 000 € is not an expense. Three modules on a two-company group. All the prose is free to read; the case study and quizzes are sold.

Compute: the parent-subsidiary regime, the CVAE on value added

  1. Step 2 of 6
    CalculatorFree result

    Parent-subsidiary regime

    Dividends received from a subsidiary are deducted from taxable profit, except for a share of costs and expenses that stays taxable: enter the amount received, the stake held and how long it has been held, and the calculator compares tax with and without the regime.
  2. Step 3 of 6
    CalculatorFree result

    Business value-added contribution CVAE

    Enter your revenue and your added value: the effective rate, the relief and the CCI tax are applied — complete result, free.

Report: value added 2059-E, capital 2059-F, subsidiaries 2059-G

  1. Step 4 of 6
    FormFree30 min

    Form 2059-E — headcount and value added (CVAE base)

    Form 2059-E (standard regime): headcount declaration and the computation of tax value added — reference turnover, other income, expenses to deduct, and the CVAE base.
  2. Step 5 of 6
    FormFree25 min

    Form 2059-F — composition of share capital

    Form 2059-F (standard regime): list of shareholders holding at least 10% of the capital directly — counters P1 to P6, the first legal-entity shareholder and the first individual shareholder.
  3. Step 6 of 6
    FormFree20 min

    Form 2059-G — subsidiaries and participations

    Form 2059-G (standard regime): list of subsidiaries and holdings owned directly at 10% or more — counter P5 and the first subsidiary, identity, percentage and address.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French