The law against tax fraud and serious economic and financial crime dated December 6, 2013 provided for a requirement to file an annual transfer pricing disclosure form .

This requirement, codified at Article 223 quinquies B of the French Tax Code and materialized by form Cerfa 2257-SD, consists in the disclosure of condensed general information regarding the group and specific information regarding the filing company.

The Finance Act for 2016 dated December 29, 2015 amends the existing requirement:

Filing modalities: as from January 1, 2016, the 2257-SD forms must be filed electronically in order to enable the French tax authorities to reinforce transfer pricing control by gathering and analyzing the data transferred into databases.

In the case of French tax consolidated groups, the parent company will be required to file the forms on behalf of the group companies.

The modified article requires indicating the State or territory where the owner of the main intangibles in relation to the filing enterprise is established. This requirement was already provided by the administrative guidelines and the 2257-SD form but was not codified until now.