Depreciation of business assets: what you need to know

Updated March 2026 - The depreciation of goodwill is a technical subject, but strategic. It influences the reading of the result, taxation and sometimes the economic interest of an acquisition. Many entrepreneurs retain an idea that is too simple: "if I buy a fund, I amortize it". In practice, it is necessary to distinguish between accounting, tax deductibility and period of application of the system.

• ▸accounting recording of the commercial fund;
• ▸any depreciation noted;
• ▸its tax deductibility;
• ▸the consequences in the event of restructuring or transfer.

To complete, also consult Transfer of business, Estimated business assets and our Business fund assessment scale guide.

Goodwill is an intangible asset. Its treatment cannot be reduced to mechanical logic. You need to look at:

• ▸the date and context of acquisition;
• ▸the applicable legal and tax basis;
• ▸the treatment used in accounting;
• ▸consistency with the overall operation.

Hayot Expertise Advice: the benefit of depreciation can never be judged in isolation. It must be placed in the complete economy of the file: acquisition price, financing, result, holding horizon and exit.

• ▸check whether the temporary tax system is applicable to the file;
• ▸distinguish classic acquisition and restructuring operation;
• ▸correctly document the basis chosen;
• ▸anticipate the effect on the result and the follow-up entries.

• ▸treat deductibility as automatic;
• ▸decide without prior tax analysis;
• ▸forget the impact on valuation and resale;
• ▸confuse accounting depreciation and effective tax savings.

We can analyze the transaction before recording to avoid incorrect tax and accounting settings.

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In 2026, the depreciation of goodwill remains a subject for experts. It is necessary to articulate tax text, accounting treatment and economic objective of the operation. This is what helps avoid costly errors during acquisition.

📞 Are you buying a business and want to make its accounting and tax treatment more reliable? We can secure the file before it is recorded. Make an appointment with an expert

(Official sources: BOFiP on the temporary deductibility of commercial funds, BOFiP on restructuring, tax form 2035-B-SD 2026)