Who qualifies for Employment Basins to Be Revitalised (BER) - Exemption from Property Tax on Built-up Properties (TFPB)?

Question 1

Accepted Answer

Who qualifies: de minimis aid received in the last 3 years of at most €300,000

Question 2

Two employment areas are concerned: the Meuse valley in the Grand-Est region and the Lavelanet employment area in the Occitanie region

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Deux zones d'emploi sont concernées : la vallée de la Meuse dans la région Grand-Est et la zone d'emploi Lavelanet en région Occitanie.”

Question 3

Activities of equipment leasing, agricultural activities, real estate construction-sale or management of movable or immovable property

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Activités de crédit-bail mobilier, agricoles, la construction-vente immobilière ou la gestion de patrimoine mobilier ou immobilier”

Question 4

The exemption from local taxes is capped at €300,000 over 3 rolling fiscal years

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „L'exonération d'impôts locaux est plafonnée à 300 000 € sur 3 exercices fiscaux glissants.”

Question 5

This exemption applies to real estate situated in these basins and attached, between 1 July 2007 and 31 December 2027 to an establishment that meets the conditions to benefit from the CFE exemption

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Cette exonération s'applique aux immeubles situés dans ces bassins et rattachés, entre le 1 er juillet 2007 et le 31 décembre 2027 à un établissement qui remplit les conditions pour bénéficier de l'exonération de CFE.”

Question 6

The company cannot combine the TFPB exemption in a BER with those of the regimes of Priority urban policy areas (QPV), Young innovative enterprises (JEI), Employment basins to be revitalized (BUD), Defence restructuring zones (ZRD), Rural revitalization zones (ZFRR)

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „L'entreprise ne peut pas cumuler l'exonération de TFPB dans un BER avec celle des régimes des Quartiers prioritaires de de la ville (QPV) , des Jeunes entreprises innovantes (JEI) , des Bassins d'emplois à dynamiser (BUD) , des Zones de restructuration de la défense (ZRD) , des Zones France ruralités revitalisation (ZFRR) .”