France Tax Agency Issues Administrative Doctrine Clarifying Tax Treatment of Goodwill Amortization, Asset Depreciation

The French General Directorate of Public Finance June 8 issued an administrative doctrine clarifying a temporary income tax deduction on goodwill amortization, and depreciation rules. The administrative doctrine includes: 1) a tax deduction for the amortization of goodwill acquired between Jan. 1, 2022, to Dec. 31, 2025; and 2) a clarification of the tax treatment of the depreciation of specified fixed assets. [France, General Directorate of Public Finance, 06/08/22]

Reference:
View Administrative Doctrine. View Index.