ACCRE: contribution exemption made degressive for business founders and buyers
The social contribution exemption attached to the ACCRE scheme becomes full up to 75% of the annual social security ceiling (PASS), then decreases linearly to zero when income reaches the PASS. It replaced the previous income cap and was itself replaced on 1 January 2019 by the ACRE (2018 Social Security Financing Act, art. 13).
Measure originators
No official estimate found for this measure.
Measure impact
Business founders and buyers covered by the ACCRE for businesses created or taken over from 1 January 2017: full exemption up to 75% of the PASS, partial between 75% and 100%, none above. Applies to creations up to 31 December 2018.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle