The Finance Law for 2013 (Law No. 2012-1509 of 29 December 2012) was published in the Official Gazette of 30 December 2012. However, a few measures were removed from the text by the Constitutional Council.
Unless otherwise indicated, the measures apply from 31 December 2012.

The key elements of the Bill regarding corporate taxation are summarized below.

Deduction of interest limited

Un…