- CPB benefits apply starting with the 2025 VAT declaration.
- Two-year pre-bankruptcy agreement benefits apply to the 2024 and 2025 tax periods.
- Exemption from conformity check for VAT credit offsetting or refunding up to 70,000 euros per year applies starting with the 2025 VAT declaration.
- Article 9-bis benefits extended to taxpayers joining the two-year pre-bankruptcy agreement.
- Benefits apply regardless of taxpayer’s tax reliability score.
- Extension of bonus scheme to taxpayers joining the two-year pre-bankruptcy agreement but not reaching the ISA score is inferred.
- Joining the two-year pre-bankruptcy agreement by ISA subjects brings:
- Exemption from conformity check for credit offsetting up to 70,000 euros per year for VAT and 50,000 euros per year for direct taxes and IRAP.
- Exemption from conformity check or guarantee for VAT refunds up to 70,000 euros per year.
- Exclusion from non-operating company rules.
- Exclusion from assessments based on simple presumptions.
- One-year advance of time limits for activity expiry.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
