Tax exemptionOngoing
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Business Project Support Contract (CAPE)

Purpose of the scheme: The CAPE is a contract under which a company or association provides a person facing difficulties in finding work with a programme to prepare for setting up or taking over a business and managing an economic activity. Its main purpose is to support a project owner. The CAPE was originally created to formalise the practice of business incubators (couveuses), where project owners can assess their entrepreneurial abilities and decide whether or not to set up a business. Area indicated in the catalogue: national aid.

Business project support contract (CAPE) falls within the field of business creation, takeover and development. The catalogue describes the following objective: the CAPE is a contract under which a company or association provides a person facing difficulties in finding work with a programme to prepare for setting up or taking over a business and managing an economic activity. Its main purpose is to support a project owner. The CAPE was originally created to formalise the practice of business incubators (couveuses), where project owners can assess their entrepreneurial abilities and decide whether or not to set up a business. The information below distinguishes the catalogue details from the points that still need to be confirmed with the funder.

Funded by Ministère du Travail et des Solidarités, URSSAF

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Who can apply

Beneficiaries indicated in the catalogue: project owners planning to set up or take over a business who are: recipients of a minimum social benefit (RSA, ASS, API); or jobseekers. Full-time employees are excluded. Area recorded: national aid. The company’s location, size, status and creation date may affect eligibility.

Eligibility conditions

Conditions recorded in the catalogue: The CAPE is a written contract of up to 12 months, renewable twice in writing. If the project owner starts their economic activity during the contract, they must register with the relevant business formalities centre (CFE), and they keep this social status until the CAPE ends; affiliation to the social bodies for the new activity only takes effect at the end of the CAPE. The CAPE must specify the programme to prepare for setting up or taking over and managing an economic activity, and each party’s commitments (distinguishing those before and after the start of the activity); and the nature, amount and conditions of use of the resources made available by the support organisation and how they may change during the contract; where applicable, how the support organisation’s payment is calculated or its flat-rate amount, and how they may change during the contract; the nature, maximum amount and conditions of commitments made by the beneficiary to third parties during the contract, and which party ultimately bears their cost; after an economic activity starts, the conditions under which the beneficiary pays the support organisation the sums corresponding to the social contributions it has paid on the beneficiary’s behalf; after an economic activity starts, how and how often the person responsible for support is informed of the beneficiary’s accounting data; the terms of early termination. This summary is not an eligibility decision: check the current version of the rules before any commitment.

What the scheme covers

Operations or costs mentioned in the catalogue: During the CAPE, the project owner defines their project, studies its feasibility and carries out the preparatory steps to set up their business. Have the eligible items and the date from which costs can be committed confirmed.

Amount and funding terms

Amount or form of support indicated in the catalogue: beneficiary’s social rights: throughout the contract, the CAPE beneficiary has the same social rights as employees under the general scheme — they are covered by the general social security scheme (through continued rights if unpaid, or through affiliation otherwise); they may keep receiving unemployment benefit during the CAPE; they may build new unemployment insurance rights if paid during the CAPE; and the rules on hygiene, safety, working conditions and health apply to them. Payment of social security contributions: throughout the contract, the support organisation must pay social security contributions, calculated before the start of the economic activity on any pay provided for in the contract (less any fee to the support organisation) and, after the beneficiary registers with the business formalities centre (CFE), on revenue excluding VAT less the costs of carrying out the activity and any payment to the support organisation. Workplace accident and occupational disease contributions due by support organisations are aligned with the scale for continuing vocational trainees, on a flat-rate basis, for unpaid CAPE beneficiaries, and with the scale for ordinary employees for paid CAPE beneficiaries. Commitments to third parties: if the project owner makes commitments to third parties (suppliers, potential customers, etc.), the company or association is responsible for performing them before the business is created; after creation, the company or association and the CAPE beneficiary are jointly and severally responsible for commitments made under the contract until it ends. Damage to third parties: during the CAPE and until the project owner is registered, the company or association is liable; after registration and until the contract ends, the company or association remains liable if the beneficiary has complied with the contract. Combination with ACRE: where ACRE applies, the social contribution exemption covers contributions paid by the support organisation from the start of the economic activity until the end of the CAPE; if the ACRE exemption period has not ended when the contract ends, the entrepreneur can benefit from the exemption for the remaining period. The amount must be confirmed in the rules or with the operator; do not treat it as guaranteed.

How to apply

First consult the reference source: https://www.service-public.fr/particuliers/vosdroits/F11299. For regional schemes, contact the reviewing department before committing costs; for investment funds or support schemes, check the selection process and any co-funders. Ask for the current list of documents, the combination rules and the application timetable.

Timeline

No usable end date is recorded in the catalogue. The opening and application timetable remain to be confirmed with the operator.

Key facts

Funder
Ministère du Travail et des Solidarités, URSSAF
Type of funding
Tax exemption
Status
Ongoing
Geographic scope
All of France

Frequently asked questions

What project does this scheme aim to support?

The CAPE is a contract under which a company or association provides a person facing difficulties in finding work with a programme to prepare for setting up or taking over a business and managing an economic activity. Its main purpose is to support a project owner. The CAPE was originally created to formalise the practice of business incubators (couveuses), where project owners can assess their entrepreneurial abilities and decide whether or not to set up a business.

Is the CAPE a grant?

No. The CAPE is a support contract that makes it possible, in particular, to test an activity with a support organisation. It must not be described as a direct grant; the rights and obligations depend on the legal framework and the contract.

What amount or type of funding is provided?

The CAPE gives the beneficiary the same social rights as employees under the general scheme (social security cover, possible continued unemployment benefit, possible new unemployment rights, health and safety rules), and the support organisation pays social security contributions throughout the contract, calculated on any pay before the activity starts and on revenue after registration.

Is the scheme open, and what are the steps?

No usable end date is recorded in the catalogue. The opening and application timetable remain to be confirmed with the operator. The official page explains that a CAPE can be used to test an activity within a business and employment cooperative, with support and social protection as described. The CAPE is a support contract/status, not a public grant in itself. Confirm availability and the application procedure with the reviewing body.

Official source

No official URL is available in our data for this grant.

Other grants of type “tax exemption”

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