Who qualifies for Aid for new productive investments in Overseas territories?

Question 1

Accepted Answer

Who qualifies: sole traders and individuals · based in 5 eligible regions · at most 249 employees · turnover of at most €10,000,000

Question 2

This tax benefit concerns natural persons domiciled in France who make new productive investments in overseas departments, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, Wallis and Futuna Islands and the French Southern and Antarctic Territories.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Cet avantage fiscal concerne les personnes physiques domiciliées en France et qui réalisent des investissements productifs neufs dans les départements d'outre-mer, à Saint-Pierre-et-Miquelon, en Nouvelle-Calédonie, en Polynésie française, à Saint-Martin, à Saint-Barthélemy, dans les îles Wallis-et-Futuna et les Terres australes et antarctiques françaises.”

Question 3

This tax benefit concerns natural persons domiciled in France who make new productive investments in overseas departments, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, Wallis and Futuna Islands and the French Southern and Antarctic Territories.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Cet avantage fiscal concerne les personnes physiques domiciliées en France et qui réalisent des investissements productifs neufs dans les départements d'outre-mer, à Saint-Pierre-et-Miquelon, en Nouvelle-Calédonie, en Polynésie française, à Saint-Martin, à Saint-Barthélemy, dans les îles Wallis-et-Futuna et les Terres australes et antarctiques françaises.”

Question 4

If the activity is carried out in an overseas region, the turnover achieved by the enterprise for the last closed financial year must be below EUR 10 million.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Si l’activité est exercée dans un DROM, le chiffre d’affaires réalisé par l’entreprise au titre du dernier exercice clos doit être inférieur à 10 M€.”

Question 5

Enterprises subject to corporate income tax that achieve turnover below EUR 20 million may, subject to conditions, deduct from their taxable income an amount equal to the amount of productive investments made, excluding taxes and excluding costs of any kind (with the exception of transport, installation and commissioning costs which are depreciable).

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Les entreprises soumises à l'IS qui réalisent un chiffre d'affaires inférieur à 20 M€ peuvent, sous conditions, déduire de leur résultat imposable une somme égale au montant des investissements productifs réalisés, hors taxes et hors frais de toute nature (à l'exception des frais de transport, d'installation et de mise en service amortissables).”

Question 6

Enterprises established in Guadeloupe, French Guiana, Reunion, Martinique or Mayotte may benefit from certain specific advantages.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Les entreprises implantées en Guadeloupe, en Guyane, à La Réunion, en Martinique ou à Mayotte peuvent bénéficier de certains avantages spécifiques.”

Question 7

who employ fewer than 250 employees and achieve annual turnover below EUR 50 million,

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „qui emploient moins de 250 salariés et réalisent un CA annuel inférieur à 50 M€,”

Question 8

who employ fewer than 250 employees and achieve annual turnover below EUR 50 million,

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „qui emploient moins de 250 salariés et réalisent un CA annuel inférieur à 50 M€,”

Question 9

retail trade;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „commerce ;”

Question 10

cafés, tobacco retailers and drinking establishments as well as catering, with the exception of restaurants whose manager or an employee holds the title of master restaurateur as well as, where applicable, tourism restaurants already classified as of 24 July 2009;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „cafés, débits de tabac et débits de boisson ainsi que la restauration, à l'exception des restaurants dont le dirigeant ou un salarié est titulaire du titre de maître restaurateur ainsi que, le cas échéant, des restaurants de tourisme déjà classés à la date du 24 juillet 2009 ;”

Question 11

advice or expertise;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „conseils ou expertise ;”

Question 12

education, health and social action;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „éducation, santé et action sociale ;”

Question 13

banking, finance and insurance;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „banque, finance et assurance ;”

Question 14

real estate activities and rental of holiday furnished accommodation, with the exception of holiday furnished accommodation activities classified with service provision and bed and breakfast accommodation;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „activités immobilières et activités de location de meublés de tourisme, à l’exception des activités de meublés de tourisme classés avec prestations de services et des chambres d’hôtes ;”

Question 15

cruise navigation, motor vehicle repair, equipment rentals without operators, except exceptions;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „navigation de croisière, réparation automobile, locations sans opérateurs, sauf exceptions ;”

Question 16

services provided to enterprises, with the exception of maintenance, cleaning activities, contract processing and call centres;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „services fournis aux entreprises, à l'exception de la maintenance, des activités de nettoyage, de conditionnement à façon et des centres d'appel ;”

Question 17

leisure, sports and cultural activities, with the exception, on one hand, of those which are directly integrated as a main activity into a hotel or tourist activity and do not consist of the operation of games of chance and money and, on the other hand, of audiovisual and cinematographic production and distribution;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „activités de loisirs, sportives et culturelles, à l'exception, d'une part, de celles qui s'intègrent directement et à titre principal à une activité hôtelière ou touristique et ne consistent pas en l'exploitation de jeux de hasard et d'argent et, d'autre part, de la production et de la diffusion audiovisuelles et cinématographiques ;”

Question 18

associative activities;

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „activités associatives ;”

Question 19

postal activities.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „activités postales.”

Question 20

These investments must be made within the framework of an enterprise subject to personal income tax carrying out agricultural, industrial, commercial or craft activities.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Ces investissements doivent être réalisés dans le cadre d’une entreprise relevant de l’IR exerçant une activité agricole, industrielle, commerciale ou artisanale.”

Question 21

and which are subject to a real taxation regime or to one of the micro regimes (micro-BIC, micro-BNC or micro-BA).

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „et qui relèvent d'un régime réel d'imposition ou de l’un des régimes micro (micro-BIC, micro-BNC ou micro-BA).”