Formulaire

Individual business Declaration of Assignment of a Gain, Termination or Death: Option to Benefit from the Special Capital Gains Scheme (Form 13438)

Cerfa 13438 (2103-SD)

The operator must opt to benefit from the scheme provided for in Article 41 of the CGI. Individual business To be attached to the declaration of the results of the transfer or cessation of the transaction transmitted by each beneficiary, together with declaration No 2104-SD.

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    Émetteur du formulaire administratif : Ministry of Finance

    Verified 11 January 2017 - Directorate for Legal and Administrative Information (Prime Minister)