Rural revitalisation zones redefined and business tax exemption extended to shops, craftsmen and liberal professions

The rural development act rewrites article 1465 A of the General Tax Code: rural revitalisation zones (ZRR) are now defined by inter-municipal groupings with their own taxation, based on population density and demographic or labour-force decline. The five-year business tax exemption (unless local authorities decide otherwise), compensated by the State, is extended to the creation and takeover of commercial activities in municipalities under 2,000 inhabitants for establishments with fewer than five employees, and to craftsmen and liberal professions taxed on non-commercial profits. It applies to operations from 1 January 2004.