Déclarations 2083 pro : Tax aids for over-seas investment for professional (form 2083)

Natural persons must complete the 2083-PART declaration for their direct investments only. Companies must complete the 2083-SD declaration. When the investments are made by legal entities in order to be rented out, the declaration is completed with the identity of the tenant and, if applicable, the amount of the fraction of the tax aid retroceded to them. All this information must be transmitted electronically. When the investments have been made through a legal entity, such as a real estate company, it is the responsibility of the latter to file a 2083-SD form. The investor, an natural person, does not have to file a 2083-PART. Article 1740-0 A of the CGI stipulates that failure to comply with this obligation to declare will result in the payment of a fine equal to half of the tax benefit obtained. This fine is applicable to investments made as of November 1, 2009. It must be transmitted electronically, within the same timeframe as the declaration of results or profits for the fiscal year during which the investment is delivered or during which the foundations or the building are completed.