1. TOTAL
OR PARTIAL TEMPORARY EXEMPTION FROM
BUSINESS TAX, dependent on the nature
of the business and the regulations
in force.
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Gournay is classed as an Area of Rural Regeneration
(ZRR), which allows it to benefit from
the following tax exemptions ::
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Optional
temporary exempti |
on
from Business Tax for new businesses |
(Indre
General Council article 1464B).
Provided for businesses created after the 1st
of January 1995 up to the 31st of December 2004,
this total exemption lasts for 2 years
and applies equally to non-commercial
activities if the profession is carried
out within a taxable company employing less
than three people.
Subject to a preliminary decision by
the local council.
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Temporary
exemption from |
Business Tax
within the framework of regional redeve- |
lopment (Indre General Council
article 1465 & 1465B)
Companies can benefit from a temporary exemption
while they are undertaking certain
operations, as listed in law, in specific
geographical areas.
This applies in high-priority rural
development zones. Depending on the type of
activity it is either granted as of
right on request, or subject to the obtaining
of an individual preliminary agreement.
In such zones, the local authority
can decide to exempt, wholly or partially,
from Business Tax, companies who
initiate activity in their area whether that
activity consists of decentralisation, an
extension or creation of an industrial activity,
scientific and technical research or management,
research, engineering or IT services.
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Temporary
exemption from |
Business Tax by
right for start-ups, expansions, |
reconversions
and the re-establishment of businesses in difficulty
(Indre General Council article 1465A)
In Areas of Rural Regeneration
(ZRR), businesses starting up, expanding industrial
activities or scientific or technical research
or supplying management, research or engineering
services are exempted from Business Tax for
5 years. This exemption is extended
to decentralisation programmes, reconversions,
the re-establishment of businesses
in difficulty within the same sector, as well
as craftsmen setting up their own business.
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Exemption
for doctors |
and
medical auxiliaries setting up in small parishes |
(Indre
General Council article 1464D)
Doctors and medical auxiliaries, mentioned in
book 4 of the Public Health Code, taxed under
the non-commercial profit-making regime and
setting up professionally for the first
time in a parish of less than 2,000 inhabitants,
can be exempted from Business Tax for the first
2 years.
Subject to a preliminary decision by
the local council.
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Complete
exemption from |
any
tax or charges for the collection of household
waste. |
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Tax
exemption on fixed |
advertising sites and
on promotional vehicles. |
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Exemption from tourism |
tax |
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2.
OTHER INCENTIVES… |
… development plots
with utilities in the town
… premises and office equipment
in the “Public Digital Resource”
(offices available from 2004)
- 124 m² office space superbly
appointed on the outskirts of town
with views over open |
Regional and European
Funds :
