Companies that produce biogas, electricity and heat by methanization are exempt from CFE for 7 years in terms of their production activity. Young lawyers can also be temporarily exempted from CFE under certain conditions, for the 2 years following the year in which they start their activity.

Please note: each exemption system provides for specific conditions to obtain the exemption, it is necessary to be aware of them.

CFE exemptions for new businesses

Newly created companies benefit from a total exemption from CFE for the year of creation (they are not taxed there).

Then, new companies have a 50% reduction in their tax base to the CFE under the year following the year of creation (1 era tax year).

Note: since 2014, self-employed persons no longer benefit from a total exemption from CFE for their first three years of activity.

CFE exemptions for businesses in assisted areas

Under certain conditions, companies can benefit under certain conditions from exemptions from CFEs or other reduction schemes when they are established in one of the following zones:

  • in the defense restructuring zone (ZRD),
  • in regional aid zone (ZAFR),
  • in the SME investment aid zone,
  • in urban free zones (ZFU),
  • in rural revitalization zone (ZRR),
  • in an employment pool to be revitalized (BER),
  • in the city’s political priority district (QPPV).

We recommend that you assess your eligibility for one of these devices with your accountant and carry out a tax ruling to secure your situation.

The master restaurateur tax credit is a tax system that can benefit companies whose manager or an employee holds the title of master restaurateur. This tax credit is equal to 50% of eligible expenses, withheld within the limit of 30,000 euros over the three-year period of application of the system. Using the tax calculator is a good way to address these matters now.

Application and calculation of the master restaurateur tax credit

The master-restaurateur tax credit applies for a limited period corresponding to  the calendar year during which the title is obtained and the title as well as the following two years . It can be requested again when the manager’s title of master restaurateur is renewed (the year of renewal and the two following years).

The master-restaurateur tax credit is equal to 50% of the amount of eligible device expenditure.

However, there is a ceiling  : the basis for calculating the tax credit is capped at 30,000 euros over the three-year period of application of the system (the year of obtaining the title and the two following years), which limits the master-restaurateur tax credit of 15,000 euros maximum over this period.

Businesses eligible for the master restaurateur tax credit

For a business to be eligible for the tax credit in favor of master restaurateurs, it must meet two cumulative conditions. Then, it will be necessary to have incurred expenses entering into the basis of calculation of the tax credit.

Condition related to the activity and the tax regime of the company

To benefit from the master-restaurateur tax credit, the company must operate a catering business and be taxed according to a real tax regime (real normal or simplified real tax , automatically or optionally).

 

Companies that produce biogas, electricity and heat by methanization are exempt from CFE for 7 years in terms of their production activity. Young lawyers can also be temporarily exempted from CFE under certain conditions, for the 2 years following the year in which they start their activity.

Please note: each exemption system provides for specific conditions to obtain the exemption, it is necessary to be aware of them.

CFE exemptions for new businesses

Newly created companies benefit from a total exemption from CFE for the year of creation (they are not taxed there).

Then, new companies have a 50% reduction in their tax base to the CFE under the year following the year of creation (1 era tax year).

Note: since 2014, self-employed persons no longer benefit from a total exemption from CFE for their first three years of activity.

CFE exemptions for businesses in assisted areas

Under certain conditions, companies can benefit under certain conditions from exemptions from CFEs or other reduction schemes when they are established in one of the following zones:

  • in the defense restructuring zone (ZRD),
  • in regional aid zone (ZAFR),
  • in the SME investment aid zone,
  • in urban free zones (ZFU),
  • in rural revitalization zone (ZRR),
  • in an employment pool to be revitalized (BER),
  • in the city’s political priority district (QPPV).

We recommend that you assess your eligibility for one of these devices with your accountant and carry out a tax ruling to secure your situation.

The master restaurateur tax credit is a tax system that can benefit companies whose manager or an employee holds the title of master restaurateur. This tax credit is equal to 50% of eligible expenses, withheld within the limit of 30,000 euros over the three-year period of application of the system. Using the tax calculator is a good way to address these matters now.

Application and calculation of the master restaurateur tax credit

The master-restaurateur tax credit applies for a limited period corresponding to  the calendar year during which the title is obtained and the title as well as the following two years . It can be requested again when the manager’s title of master restaurateur is renewed (the year of renewal and the two following years).

The master-restaurateur tax credit is equal to 50% of the amount of eligible device expenditure.

However, there is a ceiling  : the basis for calculating the tax credit is capped at 30,000 euros over the three-year period of application of the system (the year of obtaining the title and the two following years), which limits the master-restaurateur tax credit of 15,000 euros maximum over this period.

Businesses eligible for the master restaurateur tax credit

For a business to be eligible for the tax credit in favor of master restaurateurs, it must meet two cumulative conditions. Then, it will be necessary to have incurred expenses entering into the basis of calculation of the tax credit.

Condition related to the activity and the tax regime of the company

To benefit from the master-restaurateur tax credit, the company must operate a catering business and be taxed according to a real tax regime (real normal or simplified real tax , automatically or optionally).

 

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