Amortisation of business goodwill: what matters
Amortisation of a French fonds commercial is a technical topic combining accounting treatment and tax deductibility rules.
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Amortisation of business goodwill: what matters
Updated March 2026 - The accounting treatment of a fonds commercial and its tax deductibility are not exactly the same question.
See also Sale of a business goodwill, Goodwill valuation and our valuation guide.
Why it matters
The issue affects earnings, tax treatment and the economics of the acquisition.
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Conclusion
This topic should always be reviewed before booking the acquisition.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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