Optional Tax Deduction for the Amortisation of Business Goodwill
Purpose of the scheme: As an exception, businesses (fonds commerciaux) acquired between 1 January 2022 and 31 December 2029 can give rise to a tax deduction for the depreciation recorded in the accounts. Beneficiaries mentioned: small companies, i.e. companies that do not exceed two of the following three thresholds: €15 million in turnover; €7.5 million in total assets; 50 employees. Craft and agricultural businesses and liberal practices are also eligible. Companies may be subject either to corporation tax or to income tax. Funding recorded: depreciation of the business is deductible from the company’s taxable profit over its useful life or, if this cannot be reliably determined, over 10 years. Before applying, check the rules in force, detailed criteria, timetable and cost basis with the funder.
The “Optional tax deduction for the depreciation of goodwill (fonds commerciaux)” scheme is described in the catalogue as aiming to: as an exception, businesses (fonds commerciaux) acquired between 1 January 2022 and 31 December 2029 can give rise to a tax deduction for the depreciation recorded in the accounts. This page sets out the available information on operations, beneficiaries and funding, without treating the catalogue data as sufficient confirmation that it is currently open. Area indicated: national aid.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Beneficiaries indicated in the catalogue: small companies, i.e. companies that do not exceed two of the following three thresholds: €15 million in turnover; €7.5 million in total assets; 50 employees. Craft and agricultural businesses and liberal practices are also eligible. Companies may be subject either to corporation tax or to income tax. Compare this information with the official page and check exclusions, size, legal form and area.
Eligibility conditions
Catalogue conditions: detailed conditions not recorded. Check the current rules, criteria and exclusions before concluding on eligibility.
What the scheme covers
Operations indicated in the catalogue: In principle, depreciation of goodwill recorded in the accounts is not deductible from taxable profit. However, by way of exception, for businesses acquired between 1 January 2022 and 31 December 2029, depreciation recorded in companies’ accounts for goodwill is deductible from taxable profit. Not eligible: transfers of businesses between related companies (where one directly or indirectly holds a majority of the other’s share capital or in fact exercises decision-making power over it, or where both are controlled by the same third company). Check the eligible basis, exclusions, combination and when the application must be made.
Amount and funding terms
Amount in the catalogue: depreciation of the business is deductible from the company’s taxable profit over its useful life or, if this cannot be reliably determined, over 10 years. The amounts must be compared with the official page or rules in force before being relied on.
How to apply
1. Consult the official page and the rules in force. 2. Confirm that the window or session is open. 3. Check the criteria, costs and caps. 4. Where a prior application is required, do not commit costs before the required application/approval. 5. Keep quotes, supporting documents and acknowledgements of receipt.
Timeline
No reliable deadline is confirmed by the information consulted. Check the opening, available funds and timetable with the funder before applying.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Open
- Closes
- 31 December 2029
- Geographic scope
- All of France
Frequently asked questions
What is the purpose of the “Optional tax deduction for the depreciation of goodwill (fonds commerciaux)”?
As an exception, businesses (fonds commerciaux) acquired between 1 January 2022 and 31 December 2029 can give rise to a tax deduction for the depreciation recorded in the accounts.
Who may be concerned by this aid?
The catalogue mentions: small companies, i.e. companies that do not exceed two of the following three thresholds: €15 million in turnover; €7.5 million in total assets; 50 employees. Craft and agricultural businesses and liberal practices are also eligible. Companies may be subject either to corporation tax or to income tax. The criteria and exclusions in the current rules must be checked.
What amount or type of support is provided?
Amount in the catalogue: depreciation of the business is deductible from the company’s taxable profit over its useful life or, if this cannot be reliably determined, over 10 years. The amounts must be compared with the official page or rules in force before being relied on.
Which costs or operations can be taken into account?
In principle, depreciation of goodwill recorded in the accounts is not deductible from taxable profit. However, by way of exception, for businesses acquired between 1 January 2022 and 31 December 2029, depreciation recorded in companies’ accounts for goodwill is deductible from taxable profit. Not eligible: transfers of businesses between related companies (where one directly or indirectly holds a majority of the other’s share capital or in fact exercises decision-making power over it, or where both are controlled by the same third company). Check the eligible basis and any requirement for a prior application.
Official source
No official URL is available in our data for this grant.
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