University Spin-off (JEU) — Corporate Income Tax Exemption
The “Jeune entreprise universitaire (JEU) – Exonération d’impôt sur les bénéfices” scheme, listed by the French Ministry for the Economy, aimed to support young university companies. The exemption applies to JEUs created before 31 December 2023. Access criteria and the applicable tax years must be checked in the official tax documentation.
The French Ministry for the Economy lists the “Jeune entreprise universitaire (JEU) – Exonération d’impôt sur les bénéfices” scheme (Young University Company – exemption from tax on profits), whose aim was to support young university companies. This exemption applies to JEUs created before 31 December 2023. No cap is given. It is a tax exemption under a former regime reserved for companies created before 31 December 2023, not a new grant. Before relying on it, check the texts applicable to your company and confirm its eligibility.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
The exemption applied to young university companies created before 31 December 2023. Companies set up after that date should not be treated as eligible for this regime. Check any transitional provisions in the official tax documentation.
Eligibility conditions
The regime should be treated as closed to new companies. For a company created before the cut-off date, actual application depends on the legal JEU criteria, the tax situation and the years concerned. Check the version of the texts applicable to the company; do not extend the rules to a company created later.
What the scheme covers
Exemption from tax on the profits of young university companies created before the legal cut-off date. This is a tax relief, not funding for specific costs; it does not apply to new companies.
Amount and funding terms
No cap is given. It is a tax exemption under a former regime reserved for companies created before 31 December 2023, not a new grant. The actual benefit depends on the company’s taxable profits for the years concerned and the applicable tax rules; have the calculation confirmed by the tax office or a tax adviser.
How to apply
For a company created before 31 December 2023, gather evidence of creation, of the university link and the tax returns for the years concerned, then have the application of the regime confirmed by the tax office or a tax adviser. For a more recent company, look at the innovation schemes currently in force.
Timeline
The regime only concerns JEUs created before 31 December 2023. Check the applicable years and any transitional rules with the tax authorities (impots.gouv.fr).
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 100%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
How much is the aid?
No cap is given. It is a tax exemption under a former regime reserved for companies created before 31 December 2023, not a new grant. The actual benefit depends on taxable profits and the applicable tax rules.
Who can benefit?
Young university companies created before 31 December 2023 that meet the legal JEU criteria. The precise criteria must be checked in the official tax documentation.
Which costs are covered?
None as such: it is an exemption from tax on profits, not funding for specific costs.
Do I need to apply before starting?
There is no grant application. For an eligible company, the exemption is applied in the tax returns for the years concerned; have it confirmed by the tax office or a tax adviser.
Can a company created in 2026 claim this JEU exemption?
No: the regime covered JEUs created before 31 December 2023. Check any transitional regime and the applicable tax rules on impots.gouv.fr; this scheme is not open to companies created in 2026.
Official source
No official URL is available in our data for this grant.
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