Online declaration of results

Any commercial company or SCI, wishing to voluntarily end the life of the company and proceed with its amicable liquidation.

You must declare the results of the company within 60 days of the cessation of activity, and regularize the payment of taxes on your profits.

You must report your results in order to pay taxes on your profits.

Which results to declare? These are the following benefits:

• Profits or revenues realized since the last closed financial year
• Tax deferred profits (provisions established before termination, capital gains whose taxation had been deferred)
• Capital gains realized on the sale of your professional real estate The capital gains realized on the sale of a business may be exempt from taxation under certain conditions.

If the company is not required to prepare liquidation accounts, the 60-day period starts from:

• the publication of the sale of the business in a newspaper of legal notices,
• the definitive closure of the establishment where the activity was carried out,
• the effective cessation of a liberal or independent activity (artist-author for example),
• in the case of a regulated profession, the publication in the Official Journal of the appointment of the new holder of the office or office, or the effective assumption of the management of operations by the new purchaser of the business.

Note: if the cessation of activity is linked to the death of the entrepreneur, the heirs (or beneficiaries) have a period of 6 months to make the declaration.