Formulaire

Special declaration in case of merger, division or partial transfer of assets (Article 210a of the CGI) to a foreign legal person (Form 15884)

Cerfa 15884 (2260-SD)

Declaration No 2260-SD must be entered into by companies carrying out a merger, division or partial transfer of assets, placed under Article 210a of the CGI for the benefit of a foreign legal person. It concerns restructuring operations carried out from 1 January 2018. Exceptionally in 2018, this declaration must be filed in paper format.

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For details, please use the practical information sheets :

Industrial and commercial profits (BIC): real tax regime
All you need to know about the taxation of an individual entrepreneur (EI)

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Émetteur du formulaire administratif : Ministry of Finance

Verified 27 December 2019 - Directorate for Legal and Administrative Information (Prime Minister)