News articles written by Virginie Silia

The reconstitution reserve allows to exempt profits from corporate tax

30 August 2021

The so-called reconstitution reserve is part of the additional economic, tax and financial measures to soften the economic consequences of the COVID-19 pandemic and supports companies to restore their equity level and safeguard sufficient cash flow and solvability in the years to come.  Covid-loss, future profits, how does it work in practice? The reconstitution reserve