Formulaire

Declaration of capital gain on the exchange of securities of businesses with a preponderance in real estate

Cerfa 12357 (2048-M-bis-SD)

Form for declaring capital gains as tax deferral in the event of an exchange of securities of businesses with a preponderance in real estate following a merger, a division, a contribution.

To be filed in support of the Declaration No. 2048-M-SD the tax department responsible for registration.

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    Émetteur du formulaire administratif : Ministry of Finance

    Verified 17 September 2026 - Public Service / (Prime Minister)