Tax deduction for the amortisation of goodwill acquired between 2022 and 2025
Article 23 of the 2022 Finance Act restates that amortisation of goodwill (fonds commerciaux) is not deductible from taxable profit, but allows by derogation the deduction of amortisation recorded for goodwill acquired from 1 January 2022 to 31 December 2025 (Article 39, 1, 2° of the General Tax Code). The initial bill covered acquisitions in 2022 and 2023; the National Assembly extended the period to the end of 2025. An evaluation report was due before 1 July 2025.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Businesses buying a going concern can deduct the amortisation of the goodwill from taxable profit. According to the tax expenditure annex, 5,314 businesses benefited, at a realised cost of €14m in 2024. The scheme was extended to acquisitions from 2026 to 2029 by the 2026 Finance Act.
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
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Council of Ministers
Validation interne