Executive summary
On 17 December 2020, the French Parliament approved the Finance Bill for 2021 (the Bill).
Except for the constitutionality review by the Conseil constitutionnel (French Constitutional Council), the Bill is final.
This Alert summarizes the main corporate tax provisions relating to companies in the Bill.
Detailed discussion
Deferral or spreading of the taxation related to the voluntary revaluation of tangible and financial assets
The Bill provides the ability for companies that impleme…