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In the current context of the economic crisis linked to the Covid-19 pandemic, many companies have been weakened and have seen their financial situation significantly deteriorated. The Finance Bill for 2021 plans a temporary measure of tax neutralization of the free re-evaluation of assets: a new measure with major economic advantages.


The resulting possibilities for strengthening equity capital will help companies, especially in their search for new financing. MSB Avocats and Aca Nexia present the tax and financial implications of this measure.

  • Legal, accounting and fiscal articulation of the scheme

  • What are the opportunities of the scheme for your company?

  • What are the impacts of the revaluation on your consolidated accounts

  • What are the steps to be taken to carry out a re-evaluation?