Financer
French State
Form
Tax and social benefits
Recurrence
Over the water
Eligible carriers
Applicants
SMEs under 8
Implementation
France
Other criteria
Structure of framed capital R&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 tax on built properties and CFE is the decision of the municipalities Eligibility for exemptions from social contributions is subject to certain wage ceilings