Optimize the tax result before closing

Updated March 2026 - The tax result is not optimized once the package is finalized. It is anticipated before the closing. It is at this time that the company can still act on the quality of the parts, the review of expenses, provisions, depreciation, doubtful debts or certain remuneration arbitrations.

Before closing, it is necessary to review:

• ▸expenses to pay and products to be received;
• ▸the justified provisions;
• ▸depreciation;
• ▸doubtful debts;
• ▸expenditure at tax risk;
• ▸and the trade-offs between remuneration, distribution or reinvestment.

Healthy tax optimization is based on justified entries and decisions consistent with the activity. It has nothing to do with last minute gimmicks.

• ▸seek a tax cut without substance;
• ▸forget the documentation;
• ▸neglect the impact on cash flow or the balance sheet;
• ▸leave the tax review until the last moment.

To complete, see Taxation 2026, Taxation and business taxes and Tax package submission deadline 2026.

Hayot Expertise Advice: The best optimization before closing is often the most discreet: a clean file, justified entries and decisions taken early enough to be fully documented.

We prepare the pre-closing review, identify sensitive items and secure arbitrations before producing the package.

👉 Launch a pre-closing tax review

Optimizing the tax result before closing does not mean forcing the figure. It means making what needs to be reliable while there is still time to act usefully.

📞 Are you approaching the end of your financial year? We can organize a targeted review before the accounts are closed. Make an appointment with Hayot Expertise

(Official sources: impots.gouv.fr - taxation of results, BOFiP - provisions, depreciation and deductible charges, impots.gouv.fr - declaration of results)