{"id":4715,"date":"2012-07-02T13:35:11","date_gmt":"2012-07-02T13:35:11","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=4715"},"modified":"2023-09-05T13:23:40","modified_gmt":"2023-09-05T13:23:40","slug":"limits-obligations","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/limits-obligations\/","title":{"rendered":"Modification of deficit carry-forward mechanisms"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}” custom_padding=”4px|||||”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Estimated reading time (in minutes)” number=”1″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}” custom_padding=”||6px|||”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}” custom_padding=”6px|||||”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2012\/07\/Employee-obligations-and-the-limits-of-corporate-form.jpg” title_text=”Notebook with pen in meeting room” _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ _module_preset=”default” text_font=”Amiri||||||||” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]Article 2 of Law No. 2011-1117<\/a>, passed on September 19, 2011, amends the finance provisions for the determination of results for financial years ending on or after September 21, 2011. These amendments affect the mechanisms for carrying forward and backward deficits incurred by companies subject to corporation tax. This article examines the modifications related to the carryover of deficits, including the time limits, minimum tax obligations, and caps on the amount of carried forward losses.<\/p>\n

Changes to Carryover to Previous and Following Years<\/h2>\n

Previously, companies that experienced losses could carry them over to the profits of the previous or following years. However, the recent amendment limits the carryover to previous years to a single year. This means that companies can only offset their losses against the profits of the immediate preceding financial year.<\/p>\n

Furthermore, in the case of carryover to the following years, companies are now subject to a minimum tax. This ensures that even if they have losses to offset against future profits, they are still required to pay a minimum amount of tax.<\/p>\n

Caps on Carryforward of Deficits and Time Limit<\/h2>\n

Regarding the carryforward of deficits, there are now limitations on the allocation of previous deficits to the profit of a financial year. The allocation is capped at \u20ac1,000,000, with an additional amount of 60% of the taxable profit for the financial year exceeding this initial limit.<\/p>\n

Any portion of the deficit that exceeds the cap remains deductible in subsequent financial years without any time limit. However, the carryback of deficits is now limited solely to the profit of the preceding financial year.<\/p>\n

Moreover, the amount of the loss carried forward is also capped at \u20ac1,000,000. Companies have the option to choose the deficit amount they wish to carry forward, up to the limit of the profit for the previous financial year and the overall cap of \u20ac1,000,000. This option must be exercised within the same period as the filing of the declaration for the financial year in which the deficit is recognized.<\/p>\n

Conclusion:<\/h2>\n

The amendments to the deficit carryover mechanisms introduced by Article 2 of Law No. 2011-1117 bring changes to the time limits, minimum tax obligations, and caps on the amount of carried forward losses. The carryover to previous years is now limited to one year, while the carryover to the following years incurs a minimum tax. The allocation of previous deficits to the profit of a financial year is capped, with any excess remaining deductible in subsequent years without time restrictions. The carryback of deficits is limited to the profit of the preceding financial year. These modifications provide a revised framework for companies to manage their deficits and taxation obligations, ensuring greater clarity and consistency in the treatment of losses for corporation tax purposes.<\/p>\n

DAMY Law Firm.<\/a>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Article 2 of Law No. 2011-1117, passed on September 19, 2011, amends the finance provisions for the determination of results for financial years ending on or after September 21, 2011. These amendments affect the mechanisms for carrying forward and backward deficits incurred by companies subject to corporation tax. This article examines the modifications related to […]<\/p>\n","protected":false},"author":2,"featured_media":36953,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[326,1,310],"tags":[],"class_list":["post-4715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-fiscal","category-non-classifiee","category-tax-law"],"yoast_head":"\nModification of deficit carry-forward mechanisms - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Modification of the mechanisms for carrying forward deficits: Article 2 of law no. 2011-1117, voted on September 19, 2011, modifies the provisions\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/limits-obligations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modification of deficit carry-forward mechanisms - 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