5°: Tax credit for the purchase of a company's capital

I. – Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit. For each financial year, the tax credit is equal to the amount of corporation tax owed by the acquired company in respect of the previous financial year, in proportion to the voting rights…