New game rules for corporate investment

Taxpayers investing in small and medium-sized businesses will benefit from the favorable conditions: the IR-PME tax cut, which has increased to 25% in 2020, has been extended.

Good news for taxpayers who want tax relief by investing their money in the real economy. They will benefit from the tax generosity for a little longer. The IR-PME tax cut (or Madelin) has been extended to 25% in 2020 (versus 18% previously). This promotion is aimed at individuals entering the capital of small and medium-sized enterprises, directly or through a fund (FIP or FCPI), for a few thousand euros and an integrated tax advantage. In 2019, it benefited nearly 35,000 taxpayers.

However, this enhanced rate will not be applied immediately. Brussels has yet to give its consent. This is often the case for the tax benefits associated with corporate finance.Jerome Rasak, founder of L & A Finance, recalls. However, this additional delay should not disturb the habits of those who know these investments very much. Often subscriptions take place in the final months of the year, when the taxpayer gets to know

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Tess Larson

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