{"id":315403,"date":"2025-03-18T11:32:20","date_gmt":"2025-03-18T10:32:20","guid":{"rendered":"https:\/\/group-gac.com\/?p=315403"},"modified":"2025-03-27T10:37:04","modified_gmt":"2025-03-27T09:37:04","slug":"loi-de-finances-2025-decryptage-et-impacts-pour-votre-strategie-fiscale","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/finance-act-2025-deciphering-the-impact-on-your-tax-strategy\/","title":{"rendered":"Finance Act 2025: deciphering the implications for your tax strategy"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"315403\" class=\"elementor elementor-315403\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f8c752c e-con-full e-flex e-con e-parent\" data-id=\"1f8c752c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c65cd27 e-flex e-con-boxed e-con e-child\" data-id=\"c65cd27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f2f5ff elementor-widget elementor-widget-heading\" data-id=\"1f2f5ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Innovation taxation, local and property taxation, corporate taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52f5351 elementor-widget elementor-widget-spacer\" data-id=\"52f5351\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13e9cf6 elementor-widget elementor-widget-heading\" data-id=\"13e9cf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Anticipate tax changes in 2025 and adapt your strategy<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7aa17de elementor-widget elementor-widget-text-editor\" data-id=\"7aa17de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The tax reforms introduced by the Finance Act 2025 will have a direct impact on your innovation strategy and your local, property and corporate tax obligations. Our tax experts and our partner, the firm <a href=\"https:\/\/www.hoche-avocats.com\/\" target=\"_blank\" rel=\"noopener\">HOCHE Avocats<\/a>We take a closer look at the major changes and their practical consequences.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06e7a34 e-con-full e-flex e-con e-child\" data-id=\"06e7a34\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c96fd27 e-con-full e-flex e-con e-child\" data-id=\"c96fd27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42495f1 elementor-widget elementor-widget-image\" data-id=\"42495f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"200\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/10\/Logos-clients-5.png\" class=\"attachment-large size-large wp-image-272048\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/10\/Logos-clients-5.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/10\/Logos-clients-5-300x120.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/10\/Logos-clients-5-18x7.png 18w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f6d61cf e-con-full e-flex e-con e-child\" data-id=\"f6d61cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bcfa35 elementor-widget elementor-widget-image\" data-id=\"1bcfa35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"500\" height=\"200\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/10\/Logos-clients-6.png\" class=\"attachment-large size-large wp-image-272047\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/10\/Logos-clients-6.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/10\/Logos-clients-6-300x120.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/10\/Logos-clients-6-18x7.png 18w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7ba5fb elementor-widget elementor-widget-heading\" data-id=\"c7ba5fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In this special report, you'll find :<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cb52ea elementor-widget elementor-widget-text-editor\" data-id=\"7cb52ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>A chronology of the dates and twists and turns that marked the adoption of the PLF and PLFSS 2025.<\/li><li>In-depth analysis of key measures, illustrated by concrete examples and impact calculations<\/li><li>Strategic advice to anticipate and optimize your tax management<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45ff7a8 e-con-full e-flex e-con e-parent\" data-id=\"45ff7a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-224f8fc e-con-full e-flex e-con e-child\" data-id=\"224f8fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b420d13 elementor-widget elementor-widget-heading\" data-id=\"b420d13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What you'll discover<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7523736 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7523736\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong><em>Major innovation tax reforms<\/em><\/strong><\/li><\/ul><p>Redesign of <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">Research tax credit<\/a>last-minute adjustments to the Innovation Tax Credit, deferment granted to the Collection and Video Games schemes, case law clarification on the<a href=\"https:\/\/group-gac.com\/en\/service\/ip-box\/\">IP Box<\/a> and restructuring of the Young Innovative Company status.<\/p><ul><li><strong><em>The new measures in <\/em><\/strong><a href=\"https:\/\/group-gac.com\/en\/service\/local-taxation\/\"><strong><em>local and property taxation<\/em><\/strong><\/a><\/li><\/ul><p>Postponement of the abolition of the CVAE and introduction of a supplementary contribution, fixing of the planchonnement for business premises, maintenance of the CFE for ICPE, and new tax rules on the conversion of offices into housing.<\/p><ul><li><strong><em>New corporate tax provisions<\/em><\/strong><\/li><\/ul><p>Exceptional corporate income tax contribution for large companies, temporary limitation on loss carryforwards, changes to the special merger regime, and new taxes on capital reductions following share buybacks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-269cb8f e-con-full e-flex e-con e-child\" data-id=\"269cb8f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f1f0445 e-con-full e-flex e-con e-child\" data-id=\"f1f0445\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11bb9f8 elementor-widget elementor-widget-heading\" data-id=\"11bb9f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">To download the special file, fill out the form below.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb2953 elementor-widget elementor-widget-html\" data-id=\"7fb2953\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2025-03-18\/216yg\" width=\"100%\" height=\"625\" type=\"text\/html\" frameborder=\"0\" allowtransparency=\"true\" style=\"border: 0\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8816138 e-flex e-con-boxed e-con e-parent\" data-id=\"8816138\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3f28d7 elementor-widget elementor-widget-heading\" data-id=\"a3f28d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why download this file?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8f6aac elementor-widget elementor-widget-text-editor\" data-id=\"f8f6aac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Benefit from a clear, operational summary<\/strong> changes to anticipate for 2025<\/li><li><strong>Identify opportunities and risks<\/strong> to strengthen your tax strategy<\/li><li><strong>Save time<\/strong> thanks to an expert, pragmatic and directly applicable analysis<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1447c2c elementor-widget elementor-widget-text-editor\" data-id=\"1447c2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Don't let these reforms impact your business unprepared!<\/strong><br \/>Download your dossier now and get a head start.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Discover our commented and illustrated analysis of the tax changes for 2025.<\/p>","protected":false},"author":47,"featured_media":319152,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Loi de finances 2025 : d\u00e9cryptage et impacts pour votre strat\u00e9gie fiscale","_seopress_titles_desc":"D\u00e9couvrez notre analyse comment\u00e9e et illustr\u00e9e des nouveaut\u00e9s fiscales pour 2025","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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