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Deductibility of donations to the Covid-19 fund: history of a legislative pirouette

Lhe tax deductibility of donations to the Covid-19 fund caused controversy during the two weeks of discussion around the Amending Finance Bill (PLFR), adopted on July 20 by the majority in the House of Representatives. The employers, represented in Parliament by the CGEM, lobbied for company contributions to be deducted from corporate tax. In a second reading vote this Monday, July 20 in the First Chamber, the Amending Finance Bill (PLFR) was adopted with 73 votes in favor, 43 against. No abstentions are to be reported. Among the points of contention that have kept the marathon discussions in the two chambers of Parliament in suspense, the principle of deductibility of donations granted to the Covid-19 fund.

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