Provision for collective dismissal: a question of timing under article 48 or a question of obligations under article 194 of the ITC 92?

ENG

➡️ The conditions for the tax exemption of provisions for risks and charges are relatively clear, but their application in practice is less straightforward.

➡️ For the Actualités Fiscales review, we analyze these conditions in the specific context of collective dismissal under the title: "Provision for collective dismissal: a question of timing under Article 48 or a question of obligations under Article 194 ITC 92?".

➡️ Bronckaers, L., “Provisions pour licenciement collectif: une question de timing au sens de l’article 48 ou une question d’obligations au sens de l’article 194 CIR 92 ?, Actualités Fiscales, n° 26, juillet 2025, p. 1 - 8.