Financer
French State
Form
Tax and social benefits
Recurrence
Over the water
Eligible carriers
Applicants
SMEs under 8
Implementation
France
Other criteria
Composition of framed capitalR&D activity required
Eligible projects
Eligible expenditure
The statutes of JEI and JEU give access to exemptions in respect of taxes on profits, taxes on built-up property (GPP), business property assessment (CFE), and social contributions (employer social insurance contributions and family allowances)
Duration
2 to 7 years depending on the exemption concerned
Amount
50 to 100 per cent of income taxes; 100% of PTBs, EFCs and social contributions
Sectors addressed
All sectors
TRL
All TRL
Other criteria
The exemption from taxes on built properties and CFE is subject to the decision of the municipalities.