France rural revitalisation zones: sedentary activities created in ZRR zones carried over and 25% of turnover allowed outside the zone

The exemptions of the France rural revitalisation zones regime (Article 44 quindecies A of the CGI (General Tax Code)) apply to sedentary activities created or taken over under the former rural revitalisation zones (ZRR) regime, for the remaining exemption period. When a business carries out a sedentary activity partly outside the zones, the location condition is deemed met if it makes at most 25% of its turnover outside the zone; the matching profits are taxed normally, year by year.