Formulaire

Exchange Gain Declaration for Real Estate Predominance businesses (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.

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    Émetteur du formulaire administratif : Ministry of Finance

    Verified 16 April 2025 - Directorate for Legal and Administrative Information (Prime Minister)