Overseas investment tax credit opened in 2026 to assets leased since 2022 to companies in difficulty
Article 19 of the 2026 budget act amends Article 15 of the 2021 budget act: the tax credit for productive investment overseas (Article 244 quater W of the General Tax Code) applies, by way of exception, to investments operated by companies in difficulty and made available to them under an operating lease concluded in 2022, where a purchase option is added to the contract between 21 February and 31 December 2026, the aid forms part of a takeover or restructuring plan resulting from an ad hoc mandate, conciliation or safeguard procedure, and an individual decision of the European Commission authorises it.
Measure originators
No official estimate found for this measure.
Measure impact
Targets overseas companies in difficulty operating assets leased since 2022; the tax credit is granted in the year the purchase option is added, by 31 December 2026 at the latest, subject to individual authorisation by the European Commission.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP