What is the single tax form?

What is the single tax form?

The single tax form or single tax form is a document drawn up annually by all institutions that pay out income from movable capital.
It is a tax return summarising all income from movable capital. It must be sent to the tax authorities each year. It is used to fill in the income tax return. This is the CERFA form number 2561.

Who issues the single tax form?

The single tax form is issued by the financial institution holding the proceeds. In case of multiple accounts held in several institutions, the investor receives 1 single tax form per institution.

All the information presented on the single tax form is sent by the institution directly to the tax authorities.

When are single tax forms issued?

Single tax forms are completed and sent by the paying institution each year, not later than 15 February of the year following that in which the income from transferable securities is paid. Only single tax forms containing data must be sent to the tax authorities.

Single tax form and real estate crowdfunding?

If you invested in a real estate crowdfunding operation in year N and it generated interest in N+1, Raizers must declare this interest before 15 February N+2. This information will then be pre-filled in your tax return for year N+1 and no declaration will be necessary on your part.

Updated on: 05/04/2022