TLDR: France provides specific CERFA forms for tax declarations, including those for tax domicile transfers (2074-ET, 2042, 2042-C, 2042-NR), international conventions (5000, 5001, 5002), business administrative declarations (P series), and CVAE (1330-CVAE-SD).
Forms for tax domicile transfers
In the event of a tax domicile transfer outside France, taxpayers can use form n° 2074-ET (CERFA 14554) to request a deferral of payment for latent capital gains. This form must be filed within the thirty days preceding the transfer. For transfers to non-EU/EEA states between March 3, 2011, and June 1, 2012, a specific version of form n° 2074-ET (CERFA 14918) is available. For transfers between September 28 and December 31, 2012, the form n° 2074-ET-R (CERFA 14918) rectificatif is used to submit a proposal for additional security.
The year following the transfer, taxpayers must file the comprehensive income declaration n° 2042 (CERFA 10330), the supplementary declaration n° 2042-C (CERFA 11222), and, where applicable, the supplementary declaration n° 2042-NR (CERFA 11942).
Forms for international conventions
To apply the conventional provisions between France and Lebanon regarding income taxes, income recipients must use the following forms:
- n° 5000 (CERFA 12816): certificate of residence;
- n° 5001: for dividends;
- n° 5002: for interest.
Forms for business administrative declarations
Businesses can use the following forms for administrative declarations with the Centres de Formalités des Entreprises (CFE):
- P0cmb, P0PL, P0agri, AC0, P0 micro entrepreneur, P0i, P1: for the creation of a business or activity;
- P0’: continuation sheet for P0 forms.
Form for CVAE
For the declaration of the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE), form n° 1330-CVAE-SD (CERFA 14030) is available.
Form for property rental
For the declaration of property rental subject to the provisions of Article 39 C of the CGI, form n° 2084-SD (CERFA 13350) is used.
Form availability
All the mentioned forms are available online on the www.impots.gouv.fr website, under the Recherche de formulaires section.