Tax credit for businesses run by a certified master restaurateur

Article 63 of the 2006 Supplementary Finance Act creates the master restaurateur title and a tax credit (Article 244 quater Q of the General Tax Code) equal to 50% of the expenses incurred by restaurants whose manager obtains this title to meet its specifications: equipment for storing fresh produce, hygiene, customer reception, accessibility and training. Expenses are capped at €30,000 over the year the title is obtained and the following two years, under the EU de minimis rules. The same article gives hotels, cafés and restaurants accelerated depreciation over 24 months and a provision for compliance works. The title could only be granted once Decree No. 2007-1359 of 14 September 2007 was published. The credit was later extended several times, lastly for titles obtained up to 31 December 2017, and Article 244 quater Q was then repealed by the 2023 Finance Act.