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Form 13438: Declaration of transfer of an individual undertaking, termination or death: option to benefit from special capital gains

Cerfa n° 13438 -  Ministry of Finance
Autre numéro : 2103-SD

The operator must opt to benefit from the scheme provided for in Article 41 of the IMC. To be attached to the declaration of the results of the transfer or cessation of the individual undertaking transmitted, by each beneficiary, with the declaration n°2104-SD.

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

For details, please use the practical information sheets :