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New form for cross-border restructuring in France

In the event of a cross-border restructuring, companies must now submit a form to the French authorities. This applies in particular to mergers, demergers or transfers of assets.

France is asking for detailed information on cross-border restructuring
France is asking for detailed information on cross-border restructuring

With this new form, which was published in the Law Gazette on July 3, 2018, France wants to prevent restructuring measures that are only intended to avoid or evade taxes.

Companies must provide the following information in the form:

  • Information identifying the acquired, demerged or transferred corporation
  • Information identifying other companies involved in the restructuring
  • Information regarding the planned restructuring
  • Information regarding the reasons for the restructuring
  • Information regarding the tax consequences

Companies must submit the form within three months of the end of the tax year in which the restructuring took place.

Do you have any questions?

Contact Beat Kuster, consultant for France at Switzerland Global Enterprise. He will help you with questions concerning exports to France and company structures. Email

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