Industrial Initiatives - France

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Industrial Initiatives - France

Financial support for industrial initiatives in France comes in the form of tax breaks and grants. The Research Tax Credit, Innovation Tax Credit, Young Innovative Enterprise, ARICE, Future Investments Program, Horizons 2020, and several tax credits for locating in specific areas are available.

Research Tax Credit- RIC

  • This tax credit is for companies that have expenses related to research and development.
  • The RIC credit will cover 30% of expenses up to €100 million euros, and 5% over €100 million euros.
  • All industrial, commercial and agricultural enterprises are eligible.
  • The following expenses are eligible: Depreciation and amortization of goods and buildings, staff costs for researchers and technicians, operating expenses, patents, expenses related to products,
  • If you are eligible, you must complete the Cerfa form.
  • There is a worksheet to figure out your tax break.

Innovation Tax Credit- ITC

  • This tax credit is for small and medium-sized enterprises with less than 350 employees, less than 50 million euros on the balance sheet, and not held by a large group.
  • The ITC gives up to a 20% tax credit on expenses related to the design and prototypes of new products. The products must be innovative (not on the market today).
  • The following expenses are eligible: depreciation, staff, operating costs. They may also be sub-contracted expenditures.
  • The tax credit is capped at €400,000 yearly.
  • To qualify, you must complete an application. This application is submitted at the same time as income tax.

Young Innovative enterprise- (JEI)

  • This applies to small and medium businesses that are less than eight years old with 15% of their expenses delegated to research.
  • There is a 7-year exemption on property taxes on properties that are built.
  • If an employee devotes at least 50% of their time to research and development, the company can obtain an exemption from employer contributions to "health insurance, maternity, disability, death, old age, and family allowances".
  • In certain situations there is an exemption of capital gains due to selling of shares.
  • To qualify the company must have fewer than 250 employees, annual sales of less than €50 million.
  • To apply, the company must apply in writing to the tax administration by registered mail.

Regional Help to the Investment and to the Job creation- ARICE

  • To qualify, a business must support creating new jobs or modernization of the company.
  • Eligible investments include acquiring new materials or tools, technology, purchase of business, training, and salary costs.
  • Companies must locate in the Guadeloupe region, and be a micro, small, or medium business.
  • This grant covers up to 40% of the eligible investment with a limit of €32,000. This number may be increased by 5% if the business is located in one of several priority economic development zones.
  • This grant covers up to 50% of the salary costs of eligible jobs.
  • This grant is part of the European "de minimis" block exception. This limits the total amount of aid granted per company to €200,000 over three consecutive years.
  • To apply contact the Guadeloupe Region — Directorate of Strategy and Economic Interventions, Paul Lacave Avenue — Small Paris — 97109 Basse-Terre. Cedex Tel: +590 5 90 80 40 40 Fax: +590 5 90 81 34 19.

Future Investments Program -PIA

  • Future Investments Program (PIA) has €57 billion to invest in innovative and promising investments in the region.
  • This program has six national priorities to increase their growth and employment that fall under this category. They include research and training, transfer of research to the world, sustainable development, industry, digital economy, and health and biotechnology.
  • This fund (Build Up International Fund) has been endowed with €200 million to remove obstacles and promote the international development of French companies.
  • BPI France is the main operator of this fund. The PIA fund covers several grants which include the Digital Amibition Fund, Angels Ambition Boot Fund (F3A) • Ecotechnologies Fund, • Industrial Projects Companies Fund (SPI) • French Tech Acceleration Fund • Innovative Biotherapies and Rare Diseases Fund.
  • Of interest is the PIAVE fund which calls for projects for Industrial Futures in the areas of textiles, space, food, security, and industry of the future.

Horizon 2020

  • This program is part of the European Union for Research and Innovation.
  • Horizon 2020 has established three priorities which include scientific excellence, industrial leadership, and societal challenges.
  • Horizon 2020 has three phases which include evaluation and feasibility of the business plan, R&D, and loan or equity arrangement for commercialization phase.
  • Phase one is a grant of up to €50,000. Phase 2 is a grant of up to €2.5 million.
  • This program ends December 31, 2020.
  • All types of innovation, including non-technological and service innovations are eligible.
  • For more information contact Tel : 01 41 79 83 50, http://www.horizon2020.gouv.fr/, or pcn-pme@recherche.gouv.fr.

Bonus of town and country planning -STALEMATE

This program supports the creation of jobs and the development of economic activities in priority areas. The program is set to expire in 2020.
  • Industry and service sectors are eligible.
  • Reimbursement of up to €15,000 per job created is available.

Family Tax Credit- CIF

  • The Family Tax Credit is for businesses that provide childcare at their business.
  • Expenses covered include the creation or operation of a day care center.
  • The tax credit can be for up to 50% if the expenditure up to €500,000 per year. It will also cover up to 25% of service employment checks and financial aid to cover personal services.
  • This credit is deducted from the corporate income tax.

Assistance to designers and corporate buyers- ACRE

The urban free zones -ZFU-TE

  • Urban free zones are districts with more than 10,000 inhabitants and located in specific disadvantaged areas. There are 100 areas.
  • To qualify the business must be commercial, craft, or industrial and be established before 12/31/2020.
  • This is a tax benefit for turnover taxes. For the first five years, the company receives 100% of this tax. It is reduced for years six through eight.
  • There is a €50,000 limit for this tax break.

Zones of Restructuring of Defense- ZRD

  • This tax break is for companies locating in areas that have been affected by the closures of military establishments and barracks.
  • Industrial, commercial and craft businesses can qualify.
  • This tax break applies to taxes on property, income and societal taxes. These taxes are eliminated for five years. They are reduced during years six through eight.

The Rural Revitalization Zones -RPAs

  • If you locate your company in a rural revitalization area you can be exempt from property, income and social support taxes.
  • The company must be set up by 12/31/2020.
  • A list of areas can be found here.

Priority neighborhoods of city policy -QPPV

  • If you locate in an area designated as a priority neighborhood, you can be exempt from certain local taxes for five years.
  • The company must be set up by 12/31/2020.
  • A list of areas can be found here.

Research strategy:

We consulted The Portal of Economy, Finance, Action and Public Accounts for France. This is the government website that lists all available assistance. In our research we discovered more than five incentives and have included this information. We also included incentives that were not specifically for industry, but could be obtained and used by an industry. The Family Tax Credit is an example.

We did not include information on SPI, as it was covered in the previous research. We focused on different opportunities from the original research.

Further research options could include the BPI France database, the Company Aides database, and the European Union Assistance database.
Sources
Sources

Quotes
  • "The research tax credit is for companies that incur research and development expenses. The tax credit amounts to 30% for expenses up to 100 million euros and 5% for expenses over 100 million euros. "
  • "All About Research Tax Credit (CIR) The purpose of the Research Tax Credit (RTC) is to improve the innovation and competitiveness of businesses. Thanks to this tax credit, businesses can incur research and development expenses and be partially reimbursed for these expenses."
  • "Far from being limited to large companies, the EIF is accessible to all industrial, commercial, and agricultural enterprises, subject to corporation tax or income tax in the BIC category, imposed on the profit-sharing system. real, and whatever their status (SA, SARL ...). To benefit, these companies must incur expenses in research and development"
  • "Which expenses are taken into account? Expenses eligible for the CIR are: • Depreciation and amortization of goods and buildings directly allocated to research and development operations • staff costs for researchers and technicians and additional remuneration for employees who invent an invention • operating expenses • research and development expenses entrusted to public bodies, universities, public utility foundations and non-profit organizations engaged in research and development, or to bodies accredited by the Ministry in charge of Research • the costs of taking, maintaining and defending patents and plant variety certificates • Depreciation allowances for patents and plant variety certificates • standardization expenses related to the company's products • technological watch expenses • expenditures related to the creation of new collections exhibited by companies in the textile and clothing sector For SMEs, it is also possible to obtain an Innovation Tax Credit (ITC) if their innovation expenses relate to prototype design operations or pilot installations of new products. "
  • "it is equal to 30% of research expenses less than or equal to 100 million euros for expenses exceeding 100 million euros, it is equal to 5%."
  • "If you are eligible for the research tax credit, you will need to complete the Cerfa form no. 11081 * 19, which you will then have to send to your tax department along with the statement of corporate income tax balances or annual income tax return."
Quotes
  • "The innovation tax credit (or ITC), also known as "innovation expenditure eligible for the tax credit", is reserved for small and medium-sized enterprises (SMEs), in the Community sense: • your company must have less than 250 employees • your turnover must be less than 50 million euros or your balance sheet total must be less than 43 million euros • you must not be held by a large group"
  • "The CII provides a tax credit of up to 20% on expenses related to the design of prototypes and pilot installations of new products. These products must be new and innovative . In other words, they must not be already available on the market and they must be distinguished from existing or previous products by superior performance in terms of technology, eco-design, ergonomics or its features."
  • "Expenditures may be internal (depreciation, staff costs, operating expenses) or subcontracted to a firm or design office approved by the Ministry of the Economy and Finance, a non-exhaustive list of which is available on the website of the DGE [PDF file - 33 KB] ."
  • "The tax credit is capped at € 400,000 per year ."
  • "To qualify for the ITC, you must complete paragraph IV of the 2069-A-SD Research Tax Credit Statement , of which the Innovation Tax Credit is an extension. • The form must be filed with your tax office at the same time as the balance statement for companies subject to corporation tax , no later than April 15 "
  • "• The form must be filed with your tax office at the same time as the annual income tax return for businesses subject to income tax by a deadline set each year by decree (no later than the second business day following the 1 st May)"
Quotes
  • "The Young Innovative Enterprise (JEI) status applies to small and medium-sized enterprises under the age of 8, of which at least 15% of their expenses are earmarked for research."
  • "The status allows you to benefit from several tax advantages: total exemption from income tax ( income tax or corporation tax ), 7-year exemptions from the property tax on built properties (TFPB), the property tax companies (CFE) and the contribution on value added companies (CVAE) on deliberation of local authorities, under certain conditions, exemption from capital gains from the sale of shares or shares"
  • "On the other hand, the status of JEI also allows exemption from employer contributions to health insurance, maternity, disability, death, old age, and family allowances, for the remuneration of employees who devote at least 50% of their time of work for research and development projects. The status of a young university enterprise allows to benefit from conditions similar to the young innovative company. "
Quotes
  • "The Young Innovative Company (JEI) status applies to small and medium-sized enterprises under 8 years of age, part of which is spent on research. It allows to benefit from tax and social exemptions."
  • "Companies recognized as innovative start-ups (JEI) benefit from tax benefits and an exemption from employer social security contributions for staff involved in research. Companies with JEI status can benefit from several tax advantages: "
  • "• total exemption from income tax (income tax or corporation tax) for the results of the first or first taxable period and the application of a 50% rebate for the year or the next pay period"
  • "• exemptions for 7 years from the property tax on built properties (TFPB), the company property tax (CFE) and the value-added contribution of companies (CVAE) on deliberation of local authorities;"
  • "• under certain conditions, exemption from capital gains from the sale of shares or shares of JEI held by natural persons. The income tax exemption can be combined with the research tax credit (CIR) . Companies with the status of JEI can, under certain conditions, benefit from an exemption from employers' social insurance contributions and family allowances. These exemptions concern the remuneration of staff if 50% of their working time is devoted to the research and development project . These staff are engineers-researchers, technicians, research and development project managers, lawyers in charge of industrial protection and project-related technology agreements, staff responsible for pre-competitive tests, corporate officers, under the general scheme social security, which are mainly involved in the company's research and development project. "
  • "The exemption shall apply until the last day of the 7 th year following the creation of the company. It applies within the limit of a double ceiling:"
  • "• a gross monthly salary per person capped at € 6,661.20 corresponding to 4.5 times the Smic; • an annual ceiling of eligible contributions per institution set at EUR 196 140 (corresponding to five times the annual ceiling for social security). "
  • "The company must, at the end of each financial year, meet the following conditions: • being an SME , ie employing fewer than 250 employees and achieving annual sales of less than EUR 50 million, ie a balance sheet total of less than EUR 43 million; • have less than 8 years of existence ; • be independent (its capital must be held for at least 50% by natural persons); • to be really new , that is not to have been created in the context of a concentration, restructuring, extension of activity or resumption of pre-existing activities; • to make research expenses representing at least 15% of the tax deductible expenses; • to have created his company at December 31, 2019 last deadline (Legal references: Code general of the taxes and the laws of finance) . "
  • "Companies wishing to benefit from the advantages attached to the quality of young innovative companies may, at any time during their existence, ask the tax administration in writing whether they meet the criteria set for the application of the scheme. This request must be formulated using a model request for advice and sent by registered mail with acknowledgment of receipt (or by direct delivery against discharge)."
Quotes
  • "Support projects aiming at the creation, the extension of activities, the modernization of the company, the transfer of activities and the creation of new jobs."
  • "Eligible investments: - Material investments: * acquisition of production tools (eligibility of used equipment not yet subsidized and of a value lower than the market price of new, in case of transmission-recovery), * equipment, * works layout and layout; - Intangible investments: * transfer of technology (acquisition of patent, operating license, etc.), * purchase of business, right to lease, * training; - Rents due in connection with the execution of a financial lease contract for the financing of an investment; - Salary costs: an intensity of 50% of the salary costs is granted. The salary costs taken into account, within the limit of 3 net job creations, are calculated on the basis of the SMIC and over the period of the first 3 months. The primary use is that carried out under an indefinite contract (CDI), in accordance with the laws and regulations in force. This component is not accessible to auto-entrepreneurs. "
  • "The following are not eligible: - for companies in the transport sector, means and transport equipment, - for salary costs, the salary of the majority manager of the company, - registered or flying rolling stock, - rental equipment. "
  • "Companies whose activity is established in the Guadeloupe region and which belong to the category of micro and small and medium-sized enterprises as defined by the European regulations. Not eligible: - companies facing structural difficulties, - undertakings subject to an order for recovery pursuant to a previous Commission decision declaring the aid unlawful and incompatible with the common market, - liberal professions including SELARL, - GIE, - SCI, - SA, - SEP, - Associations, - enterprises in the following sectors: export, use of domestic products in preference to imported products, fishing and aquaculture, primary agricultural production, processing and marketing of agricultural products, iron and steel industry, shipbuilding, synthetic fibers, tourist accommodation "
  • "AMOUNT OF AID FOR MATERIAL AND IMMATERIAL INVESTMENTS: Grant up to 40% of the amount of the eligible investment program, up to a limit of € 32,000. Assistance may be increased by up to 5% if the activity meets at least one of the following criteria: - be located in the following priority economic development zones: * Nord Grande-Terre: Anse-Bertrand, Port-Louis , Petit-Canal, * Côte-sous-le-vent: Bailif, Old-Inhabitants, Bouillante, Pointe-Noire, * Zone of the Great Walls: Mold, Sainte-Anne, Abymes, Morne with the water, Gosier, * Islands of the South (Désirade, Marie-Galante, the Saintes). - contribute to the promotion and enhancement of local culture and know-how, - demonstrate innovation, - engage in an environmental management strategy. "
  • "AMOUNT OF AID FOR THE EMPLOYMENT COMPONENT: Subsidy representing 50% of the salary costs calculated on the basis of the SMIC in the period of the first 3 months, at the end of the trial period, within a limit of 3 net creations of jobs. "
  • "This scheme is granted in accordance with the European "de minimis" block exemption scheme, which limits the total amount of public aid granted per company to € 200,000 over three consecutive years."
  • "The investment program must be between € 10,000 and € 80,000 excluding tax. The beneficiary of the aid must: - maintain, in the beneficiary region, the investment and the assisted jobs for at least 3 years after the entire investment has been completed, - submit to the controls and to the audits of the Regional Council. "
  • "Guadeloupe Region - Directorate of Strategy and Economic Interventions Paul Lacave Avenue - Small Paris - 97109 Basse-Terre Cedex Tel: +590 5 90 80 40 40 Fax: +590 5 90 81 34 19 http://www.regionguadeloupe.fr/"
Quotes
  • "With € 57 billion, the Future Investments Program (PIA), led by the General Secretariat for Investment, was set up by the State to finance innovative and promising investments in the region."
  • "Six national priorities have thus been identified to enable France to increase its growth and employment potential: • higher education, research and training, • valorization of research and transfer to the economic world, • Sustainable development, • industry and SMEs, • the digital economy, • health and biotechnology."
  • "Bpifrance is the main operator of the Investments for the Future program for French startups, SMEs and mid-cap companies. Since 2010, the collaboration between the SGPI and Bpifrance has enabled the implementation of effective tools that operate in different sectors and in different ways, closer to the needs of businesses: by investing directly in the capital of companies • Digital Ambition Fund , • Angels Ambition Boot Fund (F3A) • Ecotechnologies Fund , • Industrial Projects Companies Fund (SPI) • French Tech Acceleration Fund • Innovative Biotherapies and Rare Diseases Fund"
  • "by subscribing to investment funds that invest in companies • National Priming Fund (FNA), • Fund of Multicap Growth funds "
  • "by granting credits, grants or repayable advances, via • the National Fund for the Digital Society ( Digital PIA ) • calls for projects for Industrial Futures (PIAVE): calls for thematic projects (textiles, space, food, space, industry of the future, security), structuring of sectors , • the Help for structuring research and development projects for competitiveness (PSPC) • the global innovation competition also "
  • "• by launching, in September 2018, the Build Up International Fund (endowed with 200 M €) to remove the obstacles to the international development of French companies,"
Quotes
  • "Horizon 2020 is the framework program of the European Union for Research and Innovation established for the period from 1 January 2014 to 31 December 2020. Horizon 2020 is a unique program that brings together all research and innovation programs. European innovation in a single framework program. "
  • " Horizon 2020 is divided into three complementary priorities : * Priority 1 "Scientific Excellence" : to strengthen the Union's global excellence in science; * Priority 2 "Industrial leadership" (subject of this sheet) : to accelerate the development of technologies and innovations and to improve the integration of innovative SMEs in * Priority 3 "Societal Challenges" : to respond directly to the challenges identified in the Europe 2020 strategy by supporting activities at all stages of the research-to-market process. "
  • "This instrument is intended for all types of innovative SMEs with a strong ambition to develop, grow and internationalize. It will be dedicated to all types of innovation, including non-technological innovations and services. The SME instrument is designed as a growth "tool" that can be carried by a single SME. Application Deadlines for Phase 1: - 05 September 2019; - 06 November 2019. Application Deadlines for Phase 2: - 05 June 2019; - 09 October 2019."
  • "The SME Instrument can support the company in stages depending on the maturity of the project and grant a grant in the first two stages: - Phase 1: evaluation of the concept and feasibility from a business plan demonstrating the viability of developing a potential market; - Phase 2: R & D, first commercial application; - Phase 3: loan or equity agreement for the commercialization phase, with support in this process, by a network of European professionals financed by the Commission. The phases can be mobilized separately: no obligation for example to go through phase 1 to submit a project in phase 2."
  • "- Phase 1: grant of up to € 50,000; - Phase 2: subsidy between 0.5 million and 2.5 million euros in grant. "
Quotes
  • "Support the creation of sustainable jobs and the development of economic activities in certain priority areas of the national territory. - Promote, thanks to a state-funded investment grant, activities in the regional aid areas (AFR) and in the investment aid areas of SMEs, for the period 2014-2020 . "
  • "- Establishment establishment; - Extension of the capacities of an institution (SME only); - Diversification of the activity (for the big companies the new activity must be neither identical, nor similar); - fundamental change of production process (SME only); - Acquisition of assets, recovery (for large companies the new activity must be neither identical nor similar). "
  • "- Small and medium enterprises (SMEs), - Large companies investing. Eligible sectors: industry and service sectors. "
  • "- Subsidy up to a maximum of EUR 15 000 per job created , within the limits of the regional aid ceiling rates in relation to the amount of the eligible costs of the program The amount of the bonus awarded to a company may not exceed that of the total of its shareholders' equity and current accounts of partners blocked during the program period. - The award of the bonus as well as the modulation of the amount of the premium granted per job is decided taking into account in particular the socio-economic situation of the employment area and the incentive nature of the aid. "
  • "A First Paymentmay be made at the start of the program, for a maximum amount of 40% of the premiumawarded. It is required the justification of a share of investment committed at least equal to the share of the first installment requested; - The balance of the premium is paid in one or two times on justifying documents during the realization of the program. For the bonuses granted in case of maintenance of employment, the supporting documents relate in particular to the maintenance of employment throughout the period of implementation of the program. Payments are made in proportion to his progress. "
  • "ELIGIBILITY THRESHOLDS: - Establishment establishment: * 20 net jobs, * 3 million euros investment; - Extension, diversification or fundamental change of the process: * 20 net jobs, representing at least 50% of the workforce, and 3 million euros of investment, * 40 net jobs and 3 million euros investment , * that is 10 million euros of investment; - Acquisition of assets: * situation of employment in the company to resume very degraded, * sustainable and structural recovery of the competitiveness of the company, * significant maintenance of employment in the company, * recovery of 50 jobs and 3 million euros of investment. "
Quotes
  • "All companies subject to a real tax system ( normal real scheme or simplified real scheme ) - whether corporate tax or income tax - can benefit from the family tax credit . Micro-entrepreneurs (formerly self-employed entrepreneurs) , as well as sole proprietorships without employees, are excluded ."
  • "You can get a tax credit for two categories of expenses: Crèche or day care expenses These so-called category 1 expenses include funding for the creation or operation of a day-care center or crèche "operated either directly by the enterprise or in a multi-company mode", explains the general management. Public Finances (DGFiP), and welcoming children under 3 years of your employees. Also included in this category 1 of expenditure is the funding of the reception of children under 3 years of age within "public or private organizations operating a nursery or a day-care center". "
  • "These so-called category 2 expenditures include financial aid intended to finance personal services, notably through universal service employment checks (CESU) . Expenses incurred do not only concern salaried staff. Non-salaried staff (entrepreneur in a sole proprietorship, social officers of a company) can benefit from the scheme. But on condition that the company has salaried staff and that expenses related to CIF benefit all staff according to the same attribution rules."
  • "The tax credit amounts to 50% of the expenditure incurred for Category 1 expenditure and 25% of the expenditure incurred for Category 2 expenditure up to a limit of € 500,000 per year. Any public subsidies that you may have received to finance these expenses must be deducted from the bases for calculating the family tax credit (CIF) ."
  • "The family tax credit is to be deducted from the corporate income tax payable in the year in which the expenses were incurred, after the deductions and other tax credits. To obtain your Family Tax Credit (CIF), you must complete a 2069-FA-SD "Family Tax Credit" return and attach it to: "
  • "Your tax credit will be deducted from your taxation for the year in which the eligible expenses occurred. If the amount of the tax is insufficient to impute the entire tax credit, the excess not withdrawn will be returned to you. If you are in this case, you will have to apply for a refund of tax credits "
Quotes
  • "Since 1 st January 2019, ACCRE (aid to job seekers creating or taking over a business) has become the ACRE (assistance to designers and corporate buyers) and is extended to all creators and buyers of business ."
  • "What is help for creators and buyers of businesses (ACRE)? Assistance to creators and buyers of companies (ACRE) is a partial or total exemption from social security contributions for one year. "
  • "What is the amount of the exemption? Exempt social contributions are: employer and employee contributions corresponding to sickness, maternity, basic pension, disability death, family benefits. "
  • "The exemption is: total income less than 30 393 € degressive for a professional income between 30 393 € and 40 524 €. If the income exceeds 40 524 €, there is no exemption."
  • "Conditions to be eligible for ACRE related to the candidate's situation Since 1 st January 2019 , ACCRE (aid to job seekers creating or taking over a business) has become the ACRE (assistance to designers and corporate buyers) and is extended to all creators and buyers of business ."
  • "Conditions to be eligible for ACRE related to the company created When taking over or starting a business, the beneficiary must comply with the following conditions: The business must be a sole proprietorship or a corporation The beneficiary must exercise effective control of the company : either by holding more than 50% of the capital, or by being the leader of the company and holding at least 1/3 of the capital, provided that another partner does not hold no more than half of the capital"
  • "Since 1 st January 2019, there are no steps to take to get Acre."
Quotes
  • "The urban free zones are districts of more than 10 000 inhabitants, located in sensitive and disadvantaged geographical perimetres. There is a hundred on the French territory there. To favour the economic development of these zones, firms wanting to establish themselves benefit from a device of exoneration of turnover tax (tax on societies there or tax on income) during 5 years."
  • "To benefit from this device of exoneration of tax, firms, whatever is their legal status and their regime of taxation, have to fill following criteria : • exercise an industrial, commercial, craft or liberal activity ; • establish itself in ZFU before December 31st, 2020 ; • have 50 wage earners maximum ; • accomplish a turnover or a total of lower balance sheet in 10 M€ ; • the capital of the firm must be kept for no more 25 % by a firm of more than 250 wage earners ; • firms created between January 1st, 2015 and December 31st, 2020 have to be at least 50 % of their wage-earning enrolment (in CDI or in CDD of at least 12 months) domiciling in ZFU-TE or at least 50 % of their wage-earning engaged enrolment (in CDI or in CDD of at least 12 months) domiciling in ZFU-TE ; • for firms created from January 1st, 2016, the exoneration of turnover tax is subordinated to the signature of a city contract "
  • "Firms excerçant their activity in the following sectors are not eligible in the device of exoneration of turnover tax: • car manufacturing and naval ; • manufacture of artificial or synthetic textile fibres ; • steel industry ; • road transport of the goods ; • movable not professional leasing, renting of buildings ; • agriculture ; • building, sale."
  • "Complete exoneration during 5 yearsthen : 60 %exoneration the 6th year 40 %exoneration the 7th year 20 %exoneration the 8th year The exoneration is subjected to a 50 000-€ ceiling in 12 months, increased by 5 000 €by new wage earner domiciling in ZFU and recruited full-time during at least 6 months."
Quotes
  • "The zones of restructuring of defence (ZRD) include the parts of the French territory affected by the redeployment of military establishment and by the closing of barracks. They are notably affected by a fall of activity of firms and a significant fall of job."
  • "The list of ZRD is fixed by an order which determines, for every zone, the year as which it admitted as zone of restructuring of defence."
  • "All firms (individual or society) planning to become established in ZRD can benefit from the device of exonerations, and what is the nature of their activity (industrial, commercial, craft) and their regime of taxation (micro-firm, real regime normal or simplified). The only exceptions: firms created as part of a concentration, of a restructuring, of an extension or of a resumption of pre-existing activities as well as firms exercising movable lease in the sector of credit and of renting of building with usage of house."
  • "The exoneration of tax on income or of tax on societiesis complete during 5 years. On the 2 next years, the exoneration is equal in: 2/3 of the benefits the 1st year according to the period of complete exoneration; 1/3 of the benefits the 2nd year according to the period of complete exoneration. "
  • "On deliberation of regions with a measure of autonomy, you can aspire in : • a complete exoneration of CFE over 5 yearsmaximum; • or in a tax credit of CFE over 3 yearsnot being able to be exempted from CFE. The sum of the tax credit of CFE is equal to 750€ by wage earner used for at least a year in your establishment."
  • "On deliberation of regions with a measure of autonomy, if your firm is eligible in the exoneration of CFE, you can aspire to an exoneration of property tax on properties builtfor buildings located in ZRD. The exoneration is complete during 5 years."
  • "The exoneration is applicable during 5 years as from establishment or from creation in ZRD. The exoneration is complete on the first 3 years for a lower The exoneration is applicable during 5 years as from establishment or from creation in ZRD. The exoneration is complete on the first 3 years for a lower raw monthly remuneration for 1,4 times guaranteed minimum wagethen graduated on the 2 next years. Then the exoneration diminishes in a linear way to the point of becoming no for remunerations going from 1,4 to 2,4 times guaranteed minimum wage. "
Quotes
  • "The Rural Revitalization Zones (RPAs), created by the Land Use Planning and Development Act of 4 February 1995 , group together at the national level a group of municipalities recognized as socio-economically fragile. In order to promote the development of these rural areas, tax and social assistance support the creation or takeover of businesses."
  • "What exemptions could you benefit from? Subject to meeting certain conditions related in particular to the size and nature of the business activity, you can temporarily benefit from: • an exemption from income tax or corporation tax (depending on your tax choice for your company ) on the basis of the profits made; • a local business tax exemption (CET) : land business contribution (CFE) and c ontribution value added companies (CVAE) ; • a property tax exemption on built property and housing tax ; • an exemption from social security contributions as an employer. "
  • "If you plan to set up your company in ZRR, you must implement it by 31 December 2020 at the latest ."
Quotes
  • "The local taxes that can be exempted under the priority neighborhoods of city policy (QPPV) are: • the territorial economic contribution (CET) (consisting of the company land subscription (CFE) and the value added contribution of companies (CVAE) • property tax on built properties"
  • "Small business enterprises : • to be located in a QPPV • be a creation or an extension between 1 stJanuary 2017 and 31 December 2020 • to carry on a commercial activity • employ fewer than 50 employees on 1 stJanuary 2017 or at the company's creation date • achieve an annual turnover excluding taxes of less than 10 million euros, or a balance sheet total of less than 10 million euros"
  • "It is total during the first 5 years for the contribution of companies (CFE) , the contribution on value added companies (CVAE) and the property tax on built properties : • If your company is created in a QPPV: the exemption starts from the year following the date of its creation. • If your business moves into a QPPV: the exemption starts from the second year after installation. For the company land subscription (CFE), a decreasing annual allowance applies for the following 3 years: • 60% the first year; • 40% the second year; • 20% the third year."
  • "Medium-sized establishments: Exemption granted on deliberation of local authorities. • to be located in a QPPV • be a creation or an extension between 1 stJanuary 2017 and 31 December 2020 • Employ less than 150 employees in the establishment and belong to a company that employs less than 250 employees • achieve an annual turnover not exceeding 50 million euros, or a balance sheet total of less than or equal to 43 million euros "
  • "Exemption rates for the company land assessment (CFE) , thecontribution on the value added of companies (CVAE) and theproperty tax on the built properties , its duration as well as the priority neighborhoods concerned are fixed by deliberation of the community local . The exemption can not exceed 5 years"