On 20 July 2021, the Government Officially published Law 2021-953 on amending Finance Law for 2021, which includes measures for loss carryback relief, new rules for withholding and capital gains from the disposal of shares, and the extension of other supports measures for COVID-19. According to the Law, companies will be Officially allowed to carry back, on the profits recorded for the three previous financial years and without any other cap, the deficit that may be recorded for the first financial year ended from 30 June 2020 until 30 June 2021. The cost of this measure is estimated at € 0.4 billion, which will depend on the speed of the economic recovery, considering the ability that companies would have had in any case to carry forward their deficits.
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