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News 16th of February 2021 By Febe Louage and Matthieu Van Gucht

The Main Measures of the French Finance Act and the Social Security Financing Act in Focus

The Main Measures of the French Finance Act and the Social Security Financing Act in Focus

VSE-SMEs: A new tax credit for energy renovation!

Reduced corporate income tax rate: Updated terms and conditions

  • +Turnover excluding tax must be less than €10m (thus no longer €7.63m àNew rule);
  • +The share capital must be fully paid up;
  • +At least 75% of the company must be held continuously by individuals or by one or more companies that qualify for the reduced rate.

ZRR: Extended arrangement

COVID-19: New measures for exemption from social security contributions

Capital gains on the sale of business premises: Change!

CET and CVAE: Discounts in sight...

  • +For the year 2021, the CVAE is halved by reducing the tax rate by 50% and the amount of the minimum contribution;
  • +The CET ceiling rate is reduced from 3% to 2% of added value (Article 8 of the Finance Law for 2021).
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Febe Louage
Febe Louage