In this article, we detail the following aspects:
For companies
- Gradual reduction in corporate tax
- Increase in the minimum wealth tax
- Limitation in time of tax loss carryover
- Increase in the tax credit for investment
- Tax credit for hiring unemployed persons
- Introduction of deferred depreciation
For individuals
- Aspects of the reform that could increase the purchasing power of taxpayers
- Aspects of the reform that will have a negative impact on taxpayers
MEASURE SPECIFIC TO QUALIFIED PROFESSIONALS (PROFESSIONS LIBÉRALES)
DIRECTORS’ FEES