Name help : Tax allowance for personal loans
Bénéficiaires all physical parties
Conditions : subscription for a personal loan assigned to the financing of the creation or the recovery of a non-healthy enterprise. Enterprises submitted to the corporation tax . All sums brought are converted into capital otherwise current account blocked.
Amount and characteristics : loan interest income deductible; Deduction limited to 100000Fr.
Information : Direction des Services Fiscaux

Name help : Exemption of the corporation tax of the IFA for new enterprises
Bénéficiaires new corporations submitted to the full right tax which are not members of a group submitted to the fiscal integration system, and which capital is held at least for 75% by physical parties or by corporations following the above conditions.
Conditions : : the part of the low fare tax benefit must be incorporated into the capital or included in a special reserve (to be turned out in addition to the declaration of the results).
Amount and characteristics : exemption of the tax benefit for 5 years at the rate of a 100% for the 2 first years, 75% for the3rd , 50% for the 4th and 25% for the 5th . Same type of exemption for the IFA.
Information : Direction des Services Fiscaux

Name help : Credit for the research tax
Bénéficiaires all industrial, commercial and agricultural enterprises taxed according to their benefits.
Conditions : expenses done in France (expenses concerning employees assigned to research services ,operating costs, expenses for certified management consultant, depreciation provision of the assets directly used for research, normalization and patent expenses)
Amount and characteristics : : a 50% credit equivalent to the difference existing between the costs of the current year and the average expenses of the 2 last years revalued to the consummation price rise , limited to 40MF.
Information : Direction des Services Fiscaux

Name help : Exemption of the I.S. and of the I.F.A. for the recovery of an enterprise having financial difficulties
Bénéficiaires corporation recovering an enterprise with industrial characteristics having financial difficulties being full right taxable . The corporation tax which capital is not possessed by persons who have been partners or running people of the above mentioned enterprise the year before the recovery or that have indirectly possessed more than 50% of the enterprise's capital on the same year.
Conditions : purchasing corporation created specially for the recovery and IS taxable
Amount and characteristics : full right exemption for 23 months if the recovered enterprise has a judicial adjustment and if the transfer is asked by the trade tribunal . Consent needed for other cases
Information : Direction des Services Fiscaux