Module 18 min849 wordsFree — no account
What a provision must satisfy to be deductible
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOFiP BOI-BIC-PROV-20-10 — Provisions: substantive conditions laid down by article 39-1-5° of the general tax code — verified on September 7, 2026
- BOFiP BOI-BIC-PROV-10 — Provisions: definition, distinguishing features, and the line with accrued expenses and impairments — verified on September 8, 2026
Contents linked from this module
- Schedule 2056-SD of provisions
The official form as served, with its headings for regulated provisions, provisions for risks and impairments.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.