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2021 Statement of Capital Gains and Exchange of Real Estate Predominantly business Securities (Form 12357)

Cerfa n° 12357 -  Ministry of Finance
Autre numéro : 2048-M-bis-SD

Form to report capital gains in tax deferral in case of exchange of business securities with preponderance of real estate following a merger, a split, a contribution.

To be submitted in support of declaration 2048-M-SD company Tax Service (EIS).

Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)

For details, please use the practical information sheets :