University Spin-off (JEU) — Business Land Contribution (CFE) Exemption
The CFE exemption can last up to seven years for eligible JEUs created before 31 December 2028, subject to the local decision. The company must meet the JEU criteria and apply to the business tax office (SIE) on time. The gain depends on the CFE actually due and the local authority’s decision.
Young University Company status (jeune entreprise universitaire, JEU) can allow a company arising from university research to benefit from an exemption from the business property tax (CFE). For a company turning research results into an economic activity, the relief can free up cash during the development phase. However, the CFE exemption depends on a decision by the municipality or inter-municipal body (EPCI) and on tax formalities.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Companies meeting the Young University Company (JEU) criteria, notably the SME, age and higher education or research link criteria set by regulation. For the exemption described, the company must have been created before 31 December 2028 and check the decision applicable to its establishment.
Eligibility conditions
The CFE exemption is optional and depends on a decision by the municipality or EPCI with its own tax powers. The company must meet the JEU criteria and send the return to the business tax office (SIE) before 1 January of the first year of application, according to the tax rules in force. Also check incompatibilities with other exemption schemes.
What the scheme covers
Relief from CFE for the eligible establishment. It reduces local tax costs but is not direct funding for research work, equipment or salaries.
Amount and funding terms
The benefit equals the share of CFE exempted by the local authority; it can apply for up to seven years depending on legal and local conditions. There is no flat national amount: estimate the saving from the CFE notice and the municipality/EPCI decision.
How to apply
1. Confirm that the company meets the JEU criteria and gather evidence of its link with university research. 2. Check with the SIE and the local authority whether the CFE decision applies. 3. Calculate the potential saving from the CFE notice. 4. File the required return before 1 January of the first year concerned. 5. Keep proof of filing and evidence of the status.
Timeline
The tax application must be prepared before the start of the tax year concerned. Application depends on the local decision and on the JEU status conditions continuing to be met.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Geographic scope
- All of France
Frequently asked questions
How much can be saved?
The share of CFE exempted under the local decision; the amount depends on the establishment and its tax bill.
Is the exemption automatic?
No. It depends on a local decision and formalities with the SIE.
How long does it last?
Up to seven years, depending on the applicable conditions.
Official source
No official URL is available in our data for this grant.
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