If your company plans to purchase a new vehicle in 2024, the tax deductibility rules (CO2 emissions) that have been applicable since July 1, 2023, will continue to be in effect until December 31, 2025.
For a traditional or hybrid motor vehicle, the maximum deductible percentage will decrease each year according to the following rule:
And for an electric motor vehicle acquired from 2027 onward, the maximum deductible percentage will decrease each year according to the following rule:
Our mission in the field of corporate taxation is to help you manage a reasonable tax burden that aligns with your income and the opportunities provided by tax legislation.