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 joint stock companies, limited partnerships or mutual credit institutions;
• disposals of shares in businesses whose capital is not divided into shares (SARL, EURL, partnerships, limited partnerships, businesses in shares, civil businesses);
• disposals of interests in legal persons with a preponderance of real estate (SA, SAS, Société en commandite par actions, SARL, SNC, Société en commandite simple, Business en 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.

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: