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We are looking for people who aim to go further and face the future with confidence.
There is a proposal to extend the scope of application of the reduced IRC rate from 17% to taxable profits of up to €50,000 (the current amount is set at €25,000) and that rate will also apply to small mid-caps.
In this context, an incentive is to be created for the merger of SMEs or small mid-caps carried out between 2023 and 2026. This incentive will allow the exceptional application of the reduced IRC rate in the two financial years following the reorganisation operation if the companies lose their status as SMEs or small-mid caps due to the restructuring operation carried out.