French companies whose annual turnover excluding taxes is equal to or greater than € 50 million must, if applicable, declare their transfer pricing policy by November 3rd at the latest.
Each year, some french companies must electronically file a transfer pricing policy return, using Tax Form 2257-SD, within 6 months of the filing date of their tax return. results. Thus, the companies that closed their fiscal year on December 31, 2018 and filed their income statement on May 3, 2019 have until November 3 to transmit this form.
This reporting obligation applies to companies established in France that:
– realize an annual turnover excluding taxes or have a gross asset in the balance sheet greater than or equal to 50 M €;
– or hold at the end of the financial year, directly or indirectly, more than half of the capital or voting rights of an undertaking fulfilling the aforementioned financial condition;
– or are held in the same way by an undertaking fulfilling the aforementioned financial condition;
– or belong to an integrated tax group of which at least one company satisfies one of the 3 previous cases.
Clarification: The transfer pricing policy statement includes general information about the group of associated companies and information specific to the reporting enterprise. Undertakings which do not carry out any transactions with affiliated entities of the group or whose amount of these transactions does not exceed € 100,000 per type of flow (sales, services, commissions, etc.) are however exempt from this declaration.
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