Supplementary business Tax Return (SI) - Form 2038-SD (Form 10979)

Ministry of Finance - Cerfa n° 10979
Autre numéro : 2038-SD

Declaration No 2038-SD is intended for legal persons whose object is to transfer, free of charge, to their members the enjoyment of movable or immovable property and who benefit from the exemptions provided for in Articles 239g and 261a of the General Tax Code. It must be sent to the EIS on which the user depends, or to the GIP where appropriate. It is attached to Declaration No 2065.

Go to the online administrative form

Verified 29 March 2023 - Legal and Administrative Information Directorate (Prime Minister)

To whom shall I send this form ?

  • Company Tax Service (SIE)

  • Large companies Directorate (GID)

    The GIP is the single tax interlocutor for businesses whose turnover or total gross assets are at least EUR 400 million.

    By E-mail

    dge@dgfip.finances.gouv.fr

    By mail

    8, rue Courtois - 93505 Pantin cedex

    By telephone

    + 33 1 49 91 12 12

    By fax

    +33 1 49 91 12 22

For details, please use the practical information sheets :

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