Formulaire
2023 Real Estate Preponderance business Securities Exchange Declaration (Form 12357)
Cerfa 12357 (2048-M-bis-SD)
Form for declaring capital gains on deferred taxation in the event of an exchange of securities of businesses with a preponderance of real estate following a merger, a division, a contribution.
To be filed in support of the statement no. 2048-M-SD the tax department responsible for registration.
To whom shall I send this form ?
Contact the entity in charge of this form
For details, please use the practical information sheets :
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Émetteur du formulaire administratif : Ministry of Finance
Verified 06 April 2023 - Directorate for Legal and Administrative Information (Prime Minister)