Producer : Ministry of Finance (DGFiP)
Authorisation : Comité du Secret Statistique
The data on the group tax returns of companies, more precisely on the tax regime of groups of companies, are taken from the forms: 2051-SD, 2052-SD, 2053-SD, 2058-C, 2058-CG, 2058-DG, 2058-ER, 2058-ES, 2058-RG, 2058-TS and 2065-SD. They state the adjustments made for the result and net long-term capital gains or losses to determine of the overall result. The tax return must be completed by the parent company for the overall result and for each member company concerned by these adjustments. A copy of the statement drawn up by the company concerned is attached to the income tax return of the latter company.