Taxation

Possibility of declaring on-line transfers of social rights not established by an act

Publié le null - Directorate for Legal and Administrative Information (Prime Minister)

Since 1er in february 2023, it is possible for companies to declare online their transfers of social rights not established by an act. This declaration is made on the tax website from “Your personal space”.

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Image 1Crédits: © sharafmaksumov - stock.adobe.com

Available to individuals since 2022, the online registration service for transfers of social rights not recognized by an act is now open to companies.

The acts concerned by this online service

This new online serviceimpots.gouv.fr shall apply to transfers of social rights which have not been the subject of a written declaration before a notary or under a private signature.

The following are concerned:

  • disposals of shares or similar securities of businesses per share, simplified share businesses, limited partnership businesses or mutual credit institutions;
  • disposals of shares in businesses whose capital is not divided into shares (SARL, EURL, businesses in collective name, limited partnership businesses, businesses in participation, civil businesses);
  • disposals of interests in legal persons with a preponderance of real estate (SA, SAS, limited partnership Business, SARL, SNC, limited partnership Business, Business in participation, civil business, business of fact, etc.).

It is also possible to declare that transfer of social rights not established by an act by supplementing the cerfa form no. 2759.

FYI  

In the absence of acts, the assignment must be declared within one month.

Please note

Once finalized, the declaration of assignment of social rights can no longer be changed. However, it may be consulted.

What's the way to go depending on your situation?

Do you have a personal space on impots.gouv.fr?

You must go to the site and then log on to Your professional space. Then click the topic Steps then click Assignment of social rights.

You are acting on behalf of your own company and you do not have a professional space on impots.gouv.fr?

In this case, accessing the online service includes the following steps:

  1. Go to Your professional space ;
  2. Click Create my professional space ;
  3. Create your space in the You want to create a space for your own company whose management of online services you will not share? Choose the simplified mode.

After activating your space, you automatically join the online service.

Do you represent a company or act on behalf of several companies and you do not have a professional space on impots.gouv.fr?

To access the online service on transfers of social rights not recognized by an act, you must follow the following steps:

  1. Go to Your professional space ;
  2. Click Create my professional space ;
  3. Create your space in the Want to create a space for the company you represent or share management of online services? Choose the expert mode ;
  4. After activating your space, go to My Services then click I adhere ;
  5. Fill in the SIREN number of the company for which membership of the service is desired;
  6. Select the Social Entitlement Assignment Service.
  7. Activation of the online service: after online validation of the service membership, the company on whose behalf the service was requested shall receive a letter by post containing an activation code valid for a period of 60 days.

Payment of registration fees

Assignments of social rights include the payment of registration fees, the scale of which is as follows:

Tableau - Schedule of registration fees

Statement

Price (calculated on the sale price)

Disposals of holdings in legal persons with a preponderance of immovable property (businesses of which more than half of the assets consist of buildings not used for his professional purposes)

5%

Disposals of shares, founders’ shares or profit shares in share businesses not traded on a regulated market in financial instruments

0.1%

Other transfers of shares

3 % (calculated on the sale price less one abatement equal to € 23 000 reduced to percentage of the number of shares transferred in share capital)

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