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Practical Manual for Companies 2023.

Impairment losses arising from possible insolvencies of debtors (art. 13.1 LIS) and provisions and expenses (articles 14.1 and 14.2 LIS) referred to in article 11.12 and DT 33.1 of the LIS

  1. Integration into the taxable base of non-deductible expenses for tax purposes
  2. Limits on inclusion in the taxable base of non-deductible expenses for tax purposes at the time they are recorded in the accounts
  3. Completion of the table on page 20 quater of Form 200
  4. Practical example