An article of the finance bill proposes to neutralize the revaluations of companies’ assets for tax purposes. What to help those who seek bank financing.
This is one of the articles that went relatively unnoticed in the 2021 finance bill, but which could make the difference for SMEs lacking equity and in search of financing: the tax neutralization of the free revaluation of assets.
Until now, a company could revalue an asset upwards but then had to pay a tax on the unrealized capital gain resulting from this valuation difference. As a result of this imposition, it therefore had little or no interest in doing so.