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Should a loan of money between individuals be declared for tax purposes?
Verified 10 May 2024 - Directorate for Legal and Administrative Information (Prime Minister)
What applies to you ?
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Declaring the loan is your priority if you are the borrower. However, as a lender, you may also be affected.
Please note
Some loans are exempt from reporting, including bank loans.
Borrowing
Your reporting formalities depend on the amount of the loan(s). A return is required if the amount you have borrowed exceeds €5,000.
You must make a declaration if you borrow more than €5,000.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Borrowing less than €5,000
For a loan up to €5,000No, you didn't no declaration required.
Borrowing of more than €5,000
If you have one or more loans for a total amount of more than €5,000 over the year, you have to report it to tax services.
The approach is free.
You must file the loan agreement declaration at the same time as your tax return.
You have to report all loans granted for the past year, including those that you repaid before the end of the year.
Example :
You got a loan of €6,000 in March 2024 and a loan of €3,000 in July 2024.
You will need to report these loans in spring 2025, with the income tax return of 2024.
If you declare online, you must use the "Supporting Declarations" section.
Taxes: access your Special Space
You must provide the following information:
- Date and amount of the loan
- Terms of the loan (duration, interest rate, etc.)
- Name and address of lender and borrower
- Name and address of the borrower.
You must complete Form 2062.
You must use one form for each loan specifying the following information:
- Date and amount of the loan
- Terms of the loan (duration, interest rate, etc.)
- Name and address of lender and borrower
- Name and address of the borrower.
If you have borrowed more than once for less than €5,000, you must declare them using the Annex form 2062 A.
You must also use the attached form in the presence of several lenders or several borrowers, indicating the amount that concerns each of them.
Send the form(s) to your tax office with your tax return.
Who shall I contact
Please note
In addition to submitting the loan agreement, you can register the agreement with the tax department responsible for registration. This gives it an opportunity to certain date. This formality, which is optional, costs €125.
Who shall I contact
Ready
Your reporting formalities depend on the amount of loans made.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Loan less than 5,000 €
For a loan up to €5,000No, you didn't no declaration required.
Loan of more than €5,000
If you have granted one or more loans for a total amount of more than €5,000 on the year, you have to report it to tax services if the borrower does not.
The approach is free.
You must file the loan agreement declaration at the same time as your tax return.
You must report all loans granted for the past year, including those that were repaid before the end of the year.
Example :
You granted a loan of €6,000 to the same person in March 2024 and a loan of €3,000 in July 2024.
You will need to report these loans in spring 2025, with the income tax return of 2024.
If you declare online, you must use the "Supporting Declarations" section.
Taxes: access your Special Space
You must complete Form 2062.
You must use one form for each loan.
If you have made more than one loan for less than €5,000, you must declare them using the Annex form 2062 A.
You must also use the supporting form in the presence of several borrowers (or several lenders), indicating the amount for each of them.
Send the form(s) to your tax office with your tax return.
Who shall I contact
If it is an interest-bearing loan, you have to declare the interest you earn on your annual income tax return.
You will have to enter the amount collected under income from movable capital.
Please note
If you want to better secure your loan, you can establish a debt recognition.
You can write a privately signed document or contact a notary.
Who shall I contact
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...)
- Tax department in charge of registration
Reportable obligation in case of loan
Loans exempt from reporting
Online service
Service-Public.fr
Service-Public.fr
Ministry of Finance
Ministry of Finance
Ministry of Finance