Extension of the exceptional investment allowance: A guide for users

The exceptional deduction in favor of investment, provided for inArticle 39 decies of the French General Tax Codeandcreated byArticle 142 of Law no. 2015-990 of August 6, 2015 for growth, activity and equal economic opportunitytosupport and accelerate industrial investment by all companies regardless of the operating mode, which applies to companies subject to income tax or corporate income tax for goods acquired or manufactured from April 15, 2015 to April 14, 2016, has been extendedto April 14, 2017.

To help companies make the most of the scheme, the French government, with the help of trade unions and professional federations (including Syntec Numérique), has produced a brochure presenting the scheme and giving practical examples.

If you have any doubts about the eligibility of your investment, you can contactthe tax authorities.