Formulaire
Declaration of capital gain - Disposals of movable property or shares of businesses with a preponderance in immovable property
Cerfa 12358 (2048-M-SD)
Available only in French.
Form to be used in particular in the following situations:
- By individuals, residents of France in the context of the management of their private assets, capital gains from the sale of movable property (or rights in such property)
- By notaries to report capital gains realized on disposals for consideration of movable property or shares of businesses with a preponderance in real estate.
Access to the notice n°2048-M-NOT-SD (cerfa n°51955).
To whom shall I send this form ?
For details, please use the practical information sheets :
J'ai réalisé une démarche administrative
Je donne mon avis sur Services Publics +. L'administration concernée me répondra.
Émetteur du formulaire administratif : Ministry of Finance
Verified 17 September 2026 - Public Service / (Prime Minister)