SME Investment Aid Zone — Business Land Contribution (CFE) Exemption
Amount or advantage indicated: a partial or full exemption, according to the decisions of the local authority or its EPCI, from the business property tax owed by the company. The length of the exemption is set by the deciding authority, up to 5 years. The scheme is subject to the General Block Exemption Regulation (Commission Regulation (EC) no. 800/2008 of 6 August 2008).
Encourages the creation, extension, conversion or takeover of businesses in difficulty in priority activities, in municipalities classified as SME investment aid zones (ZAI), through a partial or full exemption from the business property tax. The scheme applies from 1 January 2007 to 31 December 2027 in the SME investment aid zone. The public indicated in the catalogue is: SMEs within the current EU definition.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
SMEs within the current EU definition.
Eligibility conditions
Local authorities and inter-municipal bodies with their own tax powers must have adopted a decision of general scope introducing the scheme. For extensions or creations of industrial or scientific and technical research establishments meeting conditions set by decree (taking into account the volume of investment and the number of jobs created), the exemption applies without further formality; in other cases it requires approval from the Minister of the Economy and Finance if the beneficiary is a large company, or from tax officials if the beneficiary is an SME (decentralised procedure). Where approval is not needed, the exemption covers the net increase in the tax base resulting from new fixed assets compared with the last year before the operation, or with the average of the last 3 years if higher; however, the cost price of the exempt assets cannot exceed €1,524,490 per job created (local authorities can set a lower amount). The company can only benefit from an exemption not subject to approval if it has informed the tax office at the latest when filing the first declaration including the new items. The company must declare each year the items within the scope of the exemption; two exemption periods cannot run at the same time. The exemption ends for the remaining period if the company no longer meets the conditions during that period. Any company that voluntarily ceases its activity during an exemption period, or within 5 years after it ends, must pay the business property tax it did not pay.
What the scheme covers
Creation, extension, conversion or takeover of establishments in difficulty in one of the following activities: industrial activities; scientific and technical research; head office services; design services; engineering services; IT services.
Amount and funding terms
A partial or full exemption, according to the decisions of the local authority or its EPCI, from the business property tax owed by the company. The length of the exemption is set by the deciding authority, up to 5 years. The scheme is subject to the General Block Exemption Regulation (Commission Regulation (EC) no. 800/2008 of 6 August 2008).
How to apply
Consult the scheme’s official source and check the current application arrangements before applying.
Timeline
End date recorded in the catalogue: 31 December 2027. Check the current status, application period and any deadlines on the official page before applying.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Open
- Closes
- 31 December 2027
- Geographic scope
- All of France
Frequently asked questions
What is this aid for?
Encourages the creation, extension, conversion or takeover of businesses in difficulty in priority activities, in municipalities classified as SME investment aid zones (ZAI), through a partial or full exemption from the business property tax. The scheme applies from 1 January 2007 to 31 December 2027 in the SME investment aid zone.
Who can benefit?
SMEs within the current EU definition.
How much can be obtained?
A partial or full exemption, according to the decisions of the local authority or its EPCI, from the business property tax owed by the company. The length of the exemption is set by the deciding authority, up to 5 years. The scheme is subject to the General Block Exemption Regulation (Commission Regulation (EC) no. 800/2008 of 6 August 2008).
Which costs are covered?
Creation, extension, conversion or takeover of establishments in difficulty in one of the following activities: industrial activities; scientific and technical research; head office services; design services; engineering services; IT services.
How do I apply?
Consult the scheme’s official source and check the current application arrangements before applying.
Official source
No official URL is available in our data for this grant.
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