Le lien vers cette page a été envoyé avec succès aux destinataires.
Should a loan of money between individuals be declared for tax purposes?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
An act drawn up and signed by private individuals without the presence of a notary (for example, a contract)
What applies to you ?
Veuillez patienter pendant le chargement de la page
You borrowed
The reporting formalities are different depending on the amount of the loan(s).
Répondez aux questions successives et les réponses s’afficheront automatiquement
You borrowed less than €5,000
You don't have to make a statement.
You have borrowed more than €5,000
If you have obtained one or more loans for a total amount of more than €5,000 on the year, you must fill out form n°2062 and send it to your tax department.
The procedure is free of charge.
Who shall I contact
FYI
you have to file the loan agreement return at the same time as your tax return.
If you report online, you must use the "Supporting Declarations" section.
Taxes: access your Special Space
Please note
in addition to submitting the loan agreement declaration, you can register the agreement with the tax department responsible for registration. That gives him a certain date. This formality, which is optional, costs €125.
Who shall I contact
You lent
The reporting formalities are different depending on the amount of loans made.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You lent less than €5,000
You don't have to make a statement.
You lent more than 5,000 €
If you have made more than one loan for a total of more than €5,000 on the year, you must fill out form no. 2062, if the borrower does not do so.
You have to send it to your tax department.
Who shall I contact
FYI
you have to file the loan agreement return at the same time as your tax return.
If you report online, you must use the "Supporting Declarations" section.
Taxes: access your Special Space
If it is an interest-bearing loan, you have to declare the interest you earn on your annual income tax return.
If you want to better secure your loan, you can establish a debt recognition.
You can write a privately signed document or address a notary.
Who can help me?
Find who can answer your questions in your region
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Department in charge of taxes (treasury, tax department...)
- Company Tax Service (SIE)
Reportable obligation in case of loan
Loans exempt from reporting
Online service
Service-Public.fr
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance