Exemption for businesses created in rural revitalisation zones: activity location rule extended to sedentary activities
In the profits tax exemption for businesses created or taken over in rural revitalisation zones (ZRR, Article 44 quindecies of the CGI (General Tax Code)), the rule that allowed a business with a non-sedentary activity to make part of its turnover outside the zone without losing the exemption (up to 25%) also applies to sedentary activities.
Measure originators
No official estimate found for this measure.
Measure impact
Concerns businesses set up in a ZRR before 1 July 2024 and still in their exemption period, notably health professionals: they can work partly outside the zone, with the matching share of profit taxed normally.
Official references
Sources
Procedure timeline
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Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel