IR-PME income tax reduction for social-utility solidarity enterprises: age limit and ceiling raised
The amendment amends Article 199 terdecies-0 AA of the General Tax Code (income tax reduction for subscribing to the capital of social-utility solidarity enterprises, ESUS): the age limit for eligible companies goes from ten to twenty years, and the total payments and aid received by the company may reach €30m. It applies to payments made from a date set by decree, no later than two months after the European Commission's decision on the scheme's compliance with State aid rules.
Measure originators
No official estimate found for this measure.
Measure impact
Individuals investing in the capital of social-utility solidarity enterprises aged ten to twenty years, or that have already raised more than the current ceiling, could claim the tax reduction. Entry into force depends on a European Commission decision. Adopted against the opinion of the finance committee and the Government, which noted that the €30m ceiling would exceed the State aid notification threshold.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 2 statements
« Pour donner à ces entreprises une plus grande visibilité, nous proposons de rehausser à vingt ans la durée minimale d’activité et de fixer le plafond de collecte à 30 millions d’euros. »
Translation: To give these companies greater visibility, we propose raising the minimum period of activity to twenty years and setting the fundraising ceiling at 30 million euros.
15 October 2026Parliamentary debate · assemblee-nationale.fr« L’IR-PME ESUS est indispensable pour compenser la faible attractivité financière intrinsèque de ces investissements »
Translation: The IR-PME tax relief for ESUS is essential to offset the inherently low financial attractiveness of these investments
9 October 2026Amendment · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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Procedure timeline
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Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne