Investment and food-safety compliance provisions for sole proprietorships and single-member companies taxed under income tax

Article 10 of Act No. 2005-882 of 2 August 2005 creates two deductible provisions for sole proprietorships under the real regime and single-member limited companies (EURL) subject to income tax carrying on an industrial, commercial or craft activity, for financial years ending before 1 January 2010. The investment provision (General Tax Code, Art. 39 octies E), reserved for businesses created or taken over less than three years earlier with fewer than twenty employees, is capped at €5,000 a year and €15,000 in total; the provision for food-safety compliance spending (Art. 39 octies F) is capped at €15,000. They must be used within five financial years, apply within de minimis aid limits and remain included in the base for social contributions and CSG. Transport, agricultural production and processing, fishing and aquaculture are excluded from the investment provision.