Extension of the tax deductibility of goodwill amortisation
4-year extension (to 31 December 2029) of the option to deduct for tax purposes the amortisation of acquired goodwill (fonds commerciaux), a scheme originally due to end in 2025.
Measure originators
No official estimate found for this measure.
Measure impact
Extension of the option to deduct for tax purposes the accounting amortisation of goodwill acquired between 1 January 2022 and 31 December 2029 (originally until 31 December 2025). Applies retroactively to financial years ending on or after 1 January 2026. Anti-abuse clause: excludes acquisitions from related companies or companies controlled by the same individual. A government report is due 6 months before the end of the period.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration