85% accelerated depreciation for decarbonised propulsion equipment complementing ships' main propulsion

Article 25 of the 2022 Finance Act adjusts the special deduction for ships and boats carrying goods or passengers (Article 39 decies C of the General Tax Code). In particular it sets at 85% of their original value the deduction for new assets acquired from 1 January 2022 to 31 December 2024 that complement main propulsion with decarbonised propulsion (such as wind propulsion), extends the scheme to equipment running on LPG, compressed natural gas, ammonia, methanol, ethanol or dimethyl ether, and removes the condition on calls at French ports.