Tax Reduction for Making Available Employees who are Volunteer Firefighters, Army Reservists or National Gendarmerie Reservists
This scheme concerns a tax reduction linked to making reservist employees or volunteer firefighters available free of charge. The operations listed in the catalogue are: a tax reduction for a company making volunteer firefighter employees available free of charge during working hours to departmental fire and rescue services (SDIS), which are organisations of general interest under Article 238 bis of the French General Tax Code; and for making reservist employees available free of charge during working hours to the operational reserve of the armed forces and attached units under the Ministry of Defence, and to the operational reserve of the national gendarmerie, which are works of general interest under Article 238 bis. These are donations in kind. To prepare: document the hours made available, the mission carried out, the beneficiary organisation and the valuation of the donation in kind. The detailed conditions must be checked in the official source before any application or declaration.
Tax reduction for making employees available as volunteer firefighters or reservists (armed forces or gendarmerie operational reserve) aims to allow fire stations, gendarmeries and the armed forces to strengthen their numbers while giving financial help to the company that makes its employees available. In practice it covers a tax reduction linked to making reservist employees or volunteer firefighters available free of charge. The key point is to check the beneficiary’s profile, the geographic scope (national aid) and the conditions in force before including the advantage in the company’s budget.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Beneficiaries listed in the catalogue: companies. Sole traders who might take part in interventions called by the emergency services or the operational reserve of the armed forces and attached units under the Ministry of Defence, or the operational reserve of the national gendarmerie, are excluded.
Eligibility conditions
Conditions listed in the catalogue: the employees made available by the company must genuinely and effectively work as firefighters within the SDIS or as reservists within the operational reserve of the armed forces and attached units under the Ministry of Defence, or the national gendarmerie reserve. They must be made available during working hours for operational interventions or for the training needed to carry out firefighter or reservist missions.
What the scheme covers
Operations and exclusions indicated in the catalogue: A tax reduction for a company making volunteer firefighter employees available free of charge during working hours to departmental fire and rescue services (SDIS), which are organisations of general interest under Article 238 bis of the French General Tax Code; and for making reservist employees available free of charge during working hours to the operational reserve of the armed forces and attached units under the Ministry of Defence, and to the operational reserve of the national gendarmerie, which are works of general interest under Article 238 bis. These are donations in kind.
Amount and funding terms
Amount and terms indicated in the catalogue: a tax reduction equal to 60% of the amount, up to 0.5% (5 per thousand) of turnover. For donations in kind (for example donating movable or immovable property or providing a service free of charge), they must be valued to calculate the tax reduction and the off-book adjustment.
How to apply
1. Check that the company and the operation fall within the scheme’s tax scope. 2. Check the calculation, caps and combination conditions in the up-to-date tax documentation. 3. Gather the agreements, receipts, evidence of staff made available or documents proving the payment. 4. Have the treatment applicable to the financial year concerned validated and keep the documents in case of an audit.
Timeline
The applicable timetable must be confirmed in the official source. Check the period of costs taken into account, the deadline and any transitional rules.
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
- 60%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
What is the “Tax reduction for making employees available as volunteer firefighters or reservists (armed forces or gendarmerie operational reserve)” for?
A tax reduction linked to making reservist employees or volunteer firefighters available free of charge.
What advantage is provided?
Amount and terms indicated in the catalogue: a tax reduction equal to 60% of the amount, up to 0.5% (5 per thousand) of turnover. For donations in kind (for example donating movable or immovable property or providing a service free of charge), they must be valued to calculate the tax reduction and the off-book adjustment.
Who can benefit?
Beneficiaries listed in the catalogue: companies. Sole traders who might take part in interventions called by the emergency services or the operational reserve of the armed forces and attached units under the Ministry of Defence, or the operational reserve of the national gendarmerie, are excluded.
Which supporting documents should I prepare?
Document the hours made available, the mission carried out, the beneficiary organisation and the valuation of the donation in kind. Consult the official list of documents to enclose.
Official source
No official URL is available in our data for this grant.
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