G/SCM/N/372/EU/Add.10  
 
24 August 2021  
(21-6385) Page: 1/41 
Committee on Subsidies and Countervailing Measures  Original: French  
 
  
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1 OF THE GATT 1994  
AND ARTICLE 25 OF THE AGREEMENT ON SUBSIDIES AND  
COUNTERVAILING MEASURES  
EUROPEAN UNION 
Addendum  
The following addendum to the notification of the European Union, dated and received on 
12 July 2021, relates to subsidy programmes of France . 
 
_______________  
 
 
  G/SCM/N/372/EU/Add.10  
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  FRANCE  
TABLE OF CONTENTS  
1   SPECIFIC SCHEMES  ................................ ................................ ................................ ..... 4 
1.1   FRAMEWORK SCHEME NO. SA.39252 FOR REGIONAL AID FOR THE PERIOD 
2014-2020 ................................ ................................ ................................ .........................  4 
2   REGIONAL SCHEMES  ................................ ................................ ................................ ... 5 
2.1   Metropol itan France  ................................ ................................ ................................ ..... 5 
2.1.1    Tax exemption and reduction for new enterprises in regional aid areas  ............................  5 
2.1.2    Tax exemption and reduction for enterprises located in rural revitalization areas 
(ZRR)  ................................ ................................ ................................ ................................  6 
2.1.3    Tax scheme to support star t-ups in "priority development areas" (ZDP)  ..........................  7 
2.1.4    Optional exemptions from the territorial economic contribution (CET) and from 
property tax on buildings in rural business revitalization areas and in town centre 
revitalization areas  ................................ ................................ ................................ ..............  8 
2.1.5    Land-Use Managemen t Premium (PAT)  ................................ ................................ ........  9 
2.2   Corsica  ................................ ................................ ................................ .....................  10 
2.2.1    Tax credit for certain investments made and exploited in Corsica  ................................ .. 10 
2.3   Overseas local communities (Overseas Departments and Regions and Overseas 
Communities (DROM -COM) and New Caledonia)  ................................ ................................ ... 11 
2.3.1    Tax aid for productive investments in French Overseas Departments and 
Territories  ................................ ................................ ................................ ........................  11 
2.3.2    Tax reduction for profits from operations in the new generation Free Zones for 
Activities (ZFANG) in overseas France  ................................ ................................ .................  14 
2.3.3   Transport support measure for the French Overseas Departments  ................................  16 
2.3.4    Call for projects - Digital territorial continuity in Ov erseas France  ................................ . 17 
2.4   Urban areas in difficulty  ................................ ................................ .............................  18 
2.4.1    Tax concessions for enterprises located in urban free zones - entrepreneurship 
territories (ZFU TE)  ................................ ................................ ................................ ...........  18 
3   RESEARCH AND DEVELOPMENT (R&D) SCHEMES  ................................ ......................  20 
3.1   Innovation aid for SMEs  ................................ ................................ .............................  20 
3.2   French tech grant  ................................ ................................ ................................ ...... 21 
3.3   i-Nov innovation competition  ................................ ................................ ......................  22 
3.4   National competition to support start -ups (I -LAB) ................................ ..........................  23 
3.5   Industrial Agreement for Training through Research (CIFRE)  ................................ ..........  24 
3.6   Tax credit for research (CIR)  ................................ ................................ .......................  25 
3.7   Enterprise Competitiveness  Fund (FCE)  ................................ ................................ ........  26 
3.8   Single Interministerial Fund (FUI)  ................................ ................................ ................  26 
3.9   Technological Research Institutes (IRT)  ................................ ................................ ........  28 
3.10   Energy Transition Institutes (ITE)  ................................ ................................ ..............  28 
3.11   Young Innovative Enterprises  ................................ ................................ ....................  29 
3.12   Competitiveness clusters - "Category B missions"  ................................ ........................  30 
3.13   Regional and local community programmes  ................................ ................................  31 G/SCM/N/372/EU/Add.10  
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  3.14   Structuring programmes for competitiveness  ................................ ..............................  31 
3.15   National Research Agency (ANR)  ................................ ................................ ...............  32 
3.16   Framework scheme No. SA.40391 for aid for research, development and 
innovation.  ................................ ................................ ................................ .......................  33 
3.17   Support for institutions engaged in research for the sustainable development of air 
transport  ................................ ................................ ................................ .........................  34 
3.18   Support for innovation and the sustainable development of air transport  ........................  35 
4   SECTORAL SCHEMES  ................................ ................................ ................................ .. 35 
4.1   AID FOR SMEs ................................ ................................ ................................ ...........  35 
4.1.1    Tax credit for innovation (CII)  ................................ ................................ ..................  35 
4.1.2    Ultra-High-Speed Broadband Plan for France/ National Digital Society Fund (FSN)  ..........  36 
4.1.3    Tonnage -based tax scheme  ................................ ................................ ......................  37 
4.1.4    Exceptional deduction scheme to su pport industrial SMEs' investments in digital 
transformation and robotization.  ................................ ................................ .........................  38 
4.1.5    Exceptional deduction scheme for investmen ts in diesel fuel storage and 
distribution facilities  ................................ ................................ ................................ ..........  39 
4.1.6    Exceptional deduction scheme for investments in off -road machinery to replace 
machinery running on off -road diesel (GNR)  ................................ ................................ .........  40 
5   EMERGENCY SCHEMES  ................................ ................................ ...............................  41 
5.1   Support for investment in strategic sectors for the resilience of the economy  ....................  41 
 
 
  G/SCM/N/372/EU/Add.10  
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  1  SPECIFIC SCHEMES  
1.1  FRAMEWORK SCHEME NO. SA.39252 FOR REGIONAL AID FOR THE PERIOD 
2014 -2020  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
In 2014, the European Commission amended the rules governing member State intervention for 
the period 2014 -2020. Under this revised framework, aid scheme No. SA.39252 provides for the 
granting of investment aid to promote the economic development of regions (areas elig ible for 
regional aid) where the standard of living is abnormally low or where there is serious 
under -employment in view of their structural, economic and social situation. The aim of the 
scheme is to close the development gap between regions in the Europe an Union (equity and 
cohesion) with a view to achieving inclusive, sustainable growth.  
3. Legal basis (reference, date)  
Scheme No. SA.39252.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Grant, loan, repayable advance.  
5. Beneficiaries of the aid  and allocation mechanism (calculation method and conditions)  
Beneficiaries (who receives the subsidy, the producer, the exporter, other)  
SMEs and large enterprises. Aid for large enterprises is restricted to initial investments in new 
economic activities.  
Eligible base: tangible and intangible assets.  
Maximum aid levels:  
30% for small enterprises;  
20% for medium -sized enterprises;  
10% for large enterprises.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Amount for 2019: EUR 97 million.  
Amount for 2020: amount not yet available.  
7. Duration of the subsidy and/or any other time limits  attached to it  
The aid scheme applies until 31 December 2021.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
Scheme designed to help close the economic development gap between regions.  G/SCM/N/372/EU/Add.10  
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  2  REGIONAL SCHEMES  
2.1  Metropolitan France  
2.1.1   Tax exemption and reduction for new enterprises in regional aid areas  
1. Period covered by the notification  
2019 and 2020.  
 
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
In order to promote the creation of new enterprises in areas with geographic al, economic or social 
disadvantages, this aid scheme provides for an exemption from taxes on profits made by new 
enterprises established in regional aid areas as determined on the basis of a map approved by the 
European Commission.  
3. Legal basis (reference,  date)  
Article 44  sexies  of the General Taxation Code (CGI), deriving from Article 14A of Law No.  88-1149 
of 23  December 1988, extended by Article 92 -I of Law No. 99 -1172 of 30  December  1999 and 
then by Article 92 of Law No. 2003 -1311 of 30 December 2003, as amended by Article  87 of 
Amending Finance Law for 2006 No. 2006 -1771 of 30 December 2006, by Article 45 of Amending 
Finance Law for 2007 No.  2007-1824 of 25 December 2007, by Article 62 of Amending Finance 
Law for 2009 No.  2009-1674 of 30 December 2009,  by Articles 108 and 129 of Finance Law 
for 2011 No.  2010-1657 of 29 December 2010, by Article 47 of Amending Finance Law for 2014 
No. 2014-1655 of 29 December 2014 and by Article 78 of Amending Finance Law No. 2015 -1786 
of 29 December  2015.  
4. Form of the su bsidy ( i.e., grant, loan, tax concession, etc.)  
Total exemption from profits tax until the end of the 23rd month following the month of set -up, 
followed by a reduction for profits earned over the three subsequent 12 -month periods (75%, then 
50%, then 25%).  
Eligibility for the exemption  is subject to compliance with Commission Regulation (EU) 
No 1407/2013 of 18 December 2013 on de minimis  aid. 
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
- Beneficiaries (who receives th e subsidy, the producer, the exporter, other)  - New 
enterprises in the legal and economic sense (excluding resumption, merging, restructuring, 
and extension of pre -existing activities), at least 50% of the share capital of which is held 
directly or indirec tly by natural persons, and which are set up in specified areas.  
- Allocation mechanism : By operation of law.  
- Conditions  - Genuinely new enterprises set up in eligible areas and the headquarters and all 
activities and operating resources of which are established in the area concerned. However, in 
the case of enterprises exercising a non -sedentary activity, conditions of est ablishment are 
considered to have been met if turnover generated outside eligible areas does not exceed 15% 
of total turnover (above this threshold, profits are taxed but on the basis of turnover 
generated outside such areas).  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Total amount for 2019: EUR 85 million.  
Estimated total amount for 2020 = EUR 89 m illion.  G/SCM/N/372/EU/Add.10  
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  7. Duration of the subsidy and/or any other time limits  attached to it  
The scheme is applicable to enterprises set up by 31 December 2022 in areas eligible for regional 
aid. 
8. Statistical data permitting an assessment of the trade effects of the subsidy  
Around 18,700 beneficiary enterprises in 2019.  
2.1.2   Tax exemption and reduction for enterprises located in rural revitalization areas  
(ZRR)  
1. Period covered by the notification   
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
In ord er to promote the creation or takeover of enterprises in areas with geographical, economic 
or social disadvantages, this scheme provides for an exemption from taxes on profits made by 
enterprises created or taken over in rural revitalization areas determin ed in accordance with the 
objective criteria used to define rurality (density, income level).  
3. Legal basis (reference, date)  
Article 44  quindecies  of the General Taxation Code (CGI) derived from Article 129 of Finance Law 
for 2011 No. 2010 -1657 of 29 Decem ber 2010, extended by Article 29 of Amending Finance Law 
for 2013 No. 2013 -1279 of 29 December 2013, by Article 47 of Amending Finance Law for 2014 
No. 2014-1655 of 29 December 2014, by Article 45 of Amending Finance Law for 2015 
No. 2015-1786 of 29 Decemb er 2015, as amended by Article 15 of Finance Law for 2016 
No. 2015-1785 of 29 December 2015, by Articles 17 and 18 of Law No. 2017 -1775 of 
28 December  2017, by Article  23 of Finance Law for 2019 No. 2017 -1837 of 30 December 2017, 
by Articles  19 and 135 of Finance Law for 2019 No. 2018 -1317 of 28 December 2018.  
4. Form of the subsidy ( i.e., grant, loan, tax concession, etc.)  
Tax concession. Exemption from profits tax until the end of the 59th month following the month of 
set-up or takeover, followed by a reduct ion for profits earned over the subsequent 
three  12-month  periods (75%, then 50%, then 25%).  
Eligibility for tax exemption and partial tax exemption is subject to compliance with Commission 
Regulation (EU) No 1407/2013 of 18 December 2013 on de minimis  aid. 
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
- Beneficiaries (who receives the subsidy, the producer, the exporter, other)  - 
Enterprises with less than 11 employees, at least 50% of the share capital of which is directly 
or indirectly held by natural persons, and which are created or taken over in rural revitalization 
areas.  
- Allocation mechanism : By operation of law.  
- Conditions  ‒ Enterprises with fewer  than 11 employees, not engaged in excluded activities 
(e.g., banking, finance, insurance, management or property leasing), created or taken over 
(excluding restructuring and extension of pre -existing activities) in eligible areas,  and the 
headquarters and all activities and operating resources of which are established in the area 
concerned. However, in the case of enterprises exercising a non -sedentary activity, conditions 
of establishment are considered to have been met if turnove r generated outside eligible areas 
does not exceed 25% of total turnover (above this threshold, profits are taxed , but on the 
basis of turnover generated outside such areas).  G/SCM/N/372/EU/Add.10  
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  6. Subsidy per unit or, in cases where this is not possible, the total amount or the  annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Total amount for 2019: EUR 178 million.  
Estimated total amount for 2020:  EUR 178 million.  
7. Duration of the subsidy and/or any other time li mits attached to it  
The scheme applies to enterprises created or taken over by 31 December 2020  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
28,400 beneficiary enterprises in 2019.  
2.1.3   Tax scheme to support start -ups in "priori ty development areas" (ZDP)  
1. Period covered by the notification   
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
Support for start -ups in "priority development areas" (ZDP), aimed at enhancing the attractiveness 
of rural and mo untainous areas characterized by difficulties in integrating young people 
(15-24 years of age), high poverty levels and low population density.  
3. Legal basis (reference, date)  
Article 44  septdecies  of the General Taxation Code (CGI), deriving from Article 13 5 of Finance Law 
for 2019 No. 2018 -1317 of 28 December 2018, as amended by Article 223 of Finance Law for 
2021 No. 2020 -1721 of 29 December 2020.  
4. Form of the subsidy ( i.e., grant, loan, tax concession, etc.)  
Exemption from profits tax (income tax or corpor ation tax) for a period of five years. There is total 
exemption for the first two years, then a degressive exemption of 75%, 50% and 25% 
respectively for the following three years.  
In addition, from the year following their creation, such start -ups are also eligible for local tax 
exemptions, namely, from company land contribution (Articles 1463 B and 1466 B bis of the CGI), 
company value -added contribution (1 of II of Article 1586  ter of the CGI) and property tax on 
buildings (Article 1383 J of the CGI) for a period of ten years, half of which is compensated by the 
State, the other half upon a decision by the local authorities. Thus, the taxable net bases may 
qualify for a total exe mption for the first seven years, followed by a degressive reduction over the 
next three years, of 75%, 50% and 25% respectively.  
This tax scheme is expressly subject, under V of Article 44  septdecies  of the CGI, to compliance 
with Articles 13 and 14 of Co mmission Regulation (EU) No 651/2014 of 17 June 2014 when the 
establishment is located in an area eligible for regional aid, and compliance with Article  17 of this 
Regulation when it is located outside such an area.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
- Beneficiaries (who receives the subsidy, the producer, the exporter, other)  – This tax 
scheme to support start -ups in priority development areas (ZDPs) is restricted to small and 
medium -sized enterprises (SMEs)  within the meaning of Annex I of Commission Regulation 
(EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the 
internal market in application of Articles 107 and 108 of the Treaty.  G/SCM/N/372/EU/Add.10  
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  - Allocation mechanism : By operation of law . 
- Conditions  – SMEs created between 1 January 2019 and 31 December 2022, located in a 
priority development area.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possi ble, the average subsidy per unit in the 
previous year)  
Total amount for 2019: amount unavailable.  
Estimated total amount for 2020:  EUR 1 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
The scheme applies to enterprises created  by 31 December 2022.  
2.1.4   Optional exemptions from the territorial economic contribution (CET) and from 
property tax on buildings in rural business revitalization areas and in town centre 
revitalization areas  
1. Period covered by the notification   
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
Firstly, to support commercial activities located in rural business revitalization areas and, secondly, 
crafts and commercial activities located in town centre revitalization areas.  
3. Legal basis  (reference, date)  
Articles 1464 F and 1464 G of the General Taxation Code;  Articles 1382 H and 1382 I of the 
General Taxation Code.  
Articles 110 and 111 of Finance Law for 2020 No. 2019 -1479 of 28 December  2019.  
4. Form of the subsidy ( i.e., grant, loan, tax concession, etc.)  
Exemptions from the territorial economic contribution (CET) and from property tax on buildings.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
- Beneficiaries  – rural business revital ization areas : Under  II of Article 1464 G, the 
establishment must belong to an enterprise satisfying the following conditions: employ fewer than 
11 employees; have an annual turnover excluding tax of less than EUR 2 million or a balance sheet 
total of less  than EUR 2 million.  
Town centre revitalization areas : Under I of Article 1464 F, the establishment must be operated by 
an enterprise belonging to the category of micro, small and medium -sized enterprises (SMEs) 
within the meaning of Annex I of Commission Regulation (EU) No 651/2014 of 17  June 2014 
declaring certain categories of aid compatible with the internal market in application of Articles  107 
and 108 of the Treaty.  
- Allocation mechanism : Upon option by the enterprise.  
- Conditions  – The exemptions are s ubject to a decision by the municipality or public 
establishment  for inter -municipality cooperation (EPCI) with its own tax revenues.  
Eligibility for exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 
of 18 December 2013 on the  application of Articles 107 and 108 of the Treaty on the Functioning 
of the European Union to de minimis  aid. G/SCM/N/372/EU/Add.10  
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  6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possibl e, the average subsidy per unit in the 
previous year)  
Estimated total amount for 2019: unavailable.  
Estimated total amount for 2020: unavailable.  
7. Duration of the subsidy and/or any other time limits  attached to it  
Taxes established for the years 2020 to 2023. 
8. Statistical data permitting an assessment of the trade effects of the subsidy  
Unavailable . 
2.1.5   Land -Use Management Premium (PAT)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
Creation, extension or takeover of production activities in priority areas (areas eligible for regional 
aid). 
3. Legal basis (reference, date)  
Since 19 September 2014 (date of entry into force), the current scheme has been governed by a 
decree:  
• Decree No. 201 4-1056 of 16 September 2014 concerning the land -use management 
premium for industry and services;  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
- Beneficiaries : enterprises the sector of activity of which is listed in Annex 2 to 
Decree  No. 2014-1056.  
- Allocation mechanism : Decision by the Minister responsible for town and country planning.  
- Conditions  - 
Land-use management premium (PAT) for industry an d services  
The three categories of eligible project and the eligibility thresholds in terms of jobs created or 
maintained or invested amounts are summarized in the table below.  
Project type  Eligibility thresholds  
Setting up of an establishment  • 20 net jobs created and investment of EUR 3 million  
Extension, diversification or 
fundamental change of 
process  • 20 net jobs, representing at least 50% of the company's workforce, and 
investment of EUR 3 million; or  
• 40 net jobs and investment of EUR 3  million; or  
• Investment of EUR 10 million  
Acquisition of assets  • Dire employment situation  
• Sustainable and structural recovery of the company's competitiveness  
• Significant number of jobs maintained within the company  
• Takeover of 50 jobs and investment of EUR 3 million  G/SCM/N/372/EU/Add.10  
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  6. Total annual amount  
2019: EUR 10,000,000. 
2020: EUR 2,900,000. 
7. Duration of the subsidy and/or any other time limits  attached to it  
General scheme valid until 31 December 2020.  
2.2  Corsica 
2.2.1   Tax credit for certain investments made and exploited in Corsica  
1. Period covered by the notification   
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To promote investment in Corsica in order to address the difficulties arising from the island's 
insular and rural nature.  
3. Legal basis (reference, date)  
Article 244  quater  E, 199  ter D and 220 D of the General Taxation Code (CGI), deriving from 
Article  48 of Law No. 2002 -92 of 22 January 2002 on Corsica. Article 244  quater  E was last 
amended by Article  39 of Amending Finance Law for 2011 No. 2011 -71978 of 28  December  2011, 
by Article 32 of Amending Finance Law for 2012 No. 2012 -1510 of 29 December 2012, by 
Article  20 of Amending Finance Law for 2014 No. 2014 -891 of 8 August 2014, by Article 78  of 
Amending Finance Law for 2014 No. 2014 -1655 of 29 December 2014, by Article 145 of 
Law No. 2015-990 of 6  August  2015 on growth, activity and equal economic opportunities, by 
Article 78 of Amending  Finance Law for 2015 No. 2015 -1786 of 29 December 2015,  Articles 73 
and 74 of Law  No. 2016-1917 of 29  December  2016, Article 17 of Amending Finance Law for 2017 
No. 2017-1775 of 28  December  2017, and Articles 22, 37, 135 and 152 of Finance Law for 2019 
No. 2018-1317 of 28  December 2018.  
4. Form of the subsidy ( i.e., grant, loan, tax concession, etc.)  
Tax credit equivalent to 20% of pre -tax investment costs or 30% depending on the size of the 
enterprise.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
- Beneficiaries (who receives the subsidy, the producer, the exporter, other) : Small and 
medium -sized industrial, commercial, crafts, liberal -professional and agricultural enterprises 
exploiting investments in Corsica.  
The tax credit is subject to compliance with Article 14 of  Commission Regulation (EU) 
No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal 
market in application of Articles 107 and 108 of the Treaty.  
- Allocation mechanism : Upon option by the enterprise.  
- Conditions  - Investme nts eligible for tax credit are those used in Corsica, other than 
replacement investments, and at least 25% of which is financed without State aid. 
Investments made in certain sectors of activity are excluded. Eligible investments must be 
used in Corsica f or at least five years.  G/SCM/N/372/EU/Add.10  
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  For certain categories of enterprise (new enterprises, failing businesses, young innovative 
enterprises, SMEs covered by Community law, etc.), receivables (amounts due) for tax credits 
calculated in respect of investments made as of  1 January 2012 are immediately repayable.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Total amount o f tax credit for 2019 : EUR 107 million.  
Estimated amount of tax credit for 2020 : EUR 110 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
This aid scheme applies to investments made between 1 January 2002 and 31  December  2020.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
Around 5,153 beneficiary enterprises in 2019.  
2.3  Overseas local communities (Overseas Departments and Regions and Overseas 
Communities (DROM -COM) and New Caledonia ) 
2.3.1   Tax aid for productive investments in French Overseas Departments and 
Territories  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To promote economic development in French Overseas Departments and territories. 
3. Legal basis (reference, date)  
- Article  199 undecies  B of the CGI; Article 217 undecies  of the CGI; Article 217 duodecies  of the 
CGI; Article 244 quater W of the CGI.  
4. Form of the subsidy (i.e. , grant, loan, tax concession, etc.)  
Article 199  undecies  B of the CGI provides for a reduction in income tax for the benefit of 
individual investors domiciled in France or in the Overseas Departments and Regions  who make 
productive investments (operating e quipment) , as part of a company subject to income tax. In the 
event of a lease payment reduction, an entity (carrier establishment) will raise the capital invested 
by taxpayers (non -partners), with a view to acquiring property and leasing it to the operati ng 
enterprise receiving the investment, by means of a lease -purchase contract. In return for their 
contribution, investing taxpayers benefit from a tax reduction. The lease charged to the operating 
enterprise is reduced by a minimum fraction of the overall  tax advantage obtained by the partners 
of the carrier establishment. At the end of the lease period, the operating enterprise becomes the 
owner of the property.  
Article 217  undecies  of the CGI (for investments made in the Overseas Departments and Regions ) 
and Article 217  duodecies  of the CGI (for investments made in the Overseas Communities ) provide 
for a tax deduction for enterprises subject to corporation tax that make productive investments in 
the overseas local communities. The tax deduction also appli es to renovation and rehabilitation 
work on hotels, tourist residences and classed holiday villages. The scheme enables such 
enterprises to deduct from their taxable income the amount of productive investments that they 
make directly . The use of a rental s cheme is possible under the same conditions as those 
mentioned above for the scheme provided for in Article 199  undecies  B of the CGI.  G/SCM/N/372/EU/Add.10  
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  Article 244  quater  W of the CGI allows operating enterprises to benefit from a tax credit (income 
tax or corporation tax) for productive investments they make in the Overseas Departments and 
Regions . The operating enterprise may also acquire the property through a leasing c ontract, but 
the tax aid will always be paid directly to the operating enterprise.  
The new article 244  quater  Y, adopted in the finance law for 2021, allows companies subject to 
corporation tax established in France or in a DROM to benefit from a tax reduc tion for new 
productive investments they make in Saint Pierre and Miquelon, New Caledonia, French Polynesia, 
Saint Martin, Saint Barthélemy, the Wallis and Futuna Islands and the French Southern and 
Antarctic Territories. This new scheme is intended to rep lace the scheme provided for in 
Article  217 duodecies  of the CGI applicable only in the Overseas Communities and in 
New Caledonia, with the aim of compensating for the reduction in the level of tax aid available to 
operators in these territories, resulting  from the reduction in the rate of corporation tax in 
metropolitan France.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
- Beneficiaries (who receives the subsidy, the producer, the exporter, other)  
In all cases, the f inancial aid is awarded to the operating enterprise using the property that is the 
subject of the investment, that is, an enterprise engaged in agricultural, industrial, commercial or 
crafts activities falling under Article 34 of the CGI. Pursuant to this Article, the profits made by 
natural persons exercising a commercial, industrial or crafts profession are considered as industrial 
and commercial profits, for the determination of income tax.  
Enterprises that may benefit from the provisions of Article 199  undecies  B of the CGI include 
individual enterprises or partnerships (with the exception of joint ventures) of which the shares 
must be held directly by the taxpayer or through a single -person enterprise with limited liability. 
The tax reduction also appli es to productive investments made by an enterprise subject to 
corporation tax of which the shares are wholly owned by natural persons, where the investments 
are leased.  
Enterprises that may benefit from the provisions of Article 217  undecies  of the CGI include 
enterprises liable to corporation tax by operation of law or upon option, which make or create 
productive investments, or lease such investments. Where the legal person making the investment 
is the owner of the investment, but makes it available to an enterprise  (leasing arrangement) , the 
partners of the enterprise may nevertheless apply a deduction , under the conditions  cited above.  
Enterprises that may benefit from the provisions of Article 244  quater  W of the CGI include 
enterprises subject to corporation or income tax. Tax credit is also granted to enterprises that use, 
in a French Overseas Department, investments made available to them through a lease -purchase 
contract or leasing contract. Enterpris es that may benefit from the provisions of 
Article  244 quater  W of the CGI include enterprises subject to corporation or income tax.  
Enterprises that may benefit from the provisions of Article 244  quater  W of the CGI are enterprises 
subject to corporation tax that make productive investments in the overseas communities  and in 
New Caledonia.  
- Allocation mechanism  
Where the investment is carried out directly by the operating enterprise , the allocation of aid 
involves : 
- an income tax reduction for natural person s who are partners in a company subject to 
income tax  through a cash contribution from the partners (Article 199  undecies  B of the CGI) ; 
- by a deduction from the income taxable for corporation tax when they make investments in 
the Overseas Departments and R egions  (217 undecies  of the CGI) ; 
- by a reduction in corporation tax for companies subject to corporation tax established in 
France or in a n Overseas Department  or Region making an investment in the 
Overseas  Communities  or in New Caledonia as part of a leasing arrangement (244  quater  Y of 
the CGI); G/SCM/N/372/EU/Add.10  
- 13 - 
  - a tax credit only for enterprises located in the Overseas Department or Region  
(Article  244 quater  W). 
When the investment is made through  a leasing arrangement, the aid takes  the form of a lease 
payment reduction granted to the operator (199  undecies  B and 217  undecies  of the CGI) . 
As regards property leasing arrangements, the financial aid in the form of a lease payment 
reduction is calculated on the basis of a minimum fracti on of the overall tax concession obtained 
by the investors or partners of the carrier establishment leasing the property to the operating 
enterprise through a lease -purchase contract.  
In the Overseas Departments and Regions , the State encourages farmers to use the tax credit for 
productive investments . Thus, since 1 January 2015, companies operating in the Overseas 
Departments and Regions  have been excluded from the benefit of tax exemption 
(Art. 199 undecies  B, 217  undecies ) where their turnover exceeded EUR 20 million in the last 
financial year.  Concerning the tax reduction scheme provided for in Article 199  undecies  B of the 
CGI, the turnover threshold has been gradually lowered . It has thus been reduced to 
EUR 15 million and EUR 10 million for investments made as of the financial years beginning on or 
after 1 January 2019 and 1 January 2020 respectively. Enterprises with a turnover exceeding the 
above -mentioned thresholds therefore have no choice but to use the tax credit.  Enterprises in 
Oversea s Departments and Regions with a turnover below the above -mentioned thresholds can 
choose between the various tax exemption schemes and tax credit.  
Tax credits, like tax reductions and deductions from taxable income, may be subject to prior 
authorization f rom the Ministry responsible for the budget.  
Depending on the nature and/or amount of the investment made, two types of investment require 
the prior approval of the tax authorities:  
- investments in "sensitive" sectors, regardless of the amount of the invest ment project 
(Articles  199 undecies  B and 217  undecies  of the CGI), which include investments in the following: 
the transport, recreational boating, agriculture, sea fishing and aquaculture sectors, the coal and 
iron and steel industries, the shipbuilding or synthetic fibres sectors and the automotive industr y; 
and investment in relation to the restoration and rehabilitation of graded hotels, tourist 
accommodation and holiday villages;  
- investments exceeding a certain amount (EUR 250,000 or EUR 1 million, depending on the 
situation).  
- Conditions  
Aid is granted exclusively for new productive investments ( permanent or durable operating 
resources capable of functioning autonomously ) made for the benefit of an enterprise engaged in 
industrial, commercial, crafts or agricultural activities.  
Aid is not allocat ed for investments made in certain sectors of activity specified in 
Article  199 undecies  B of the CGI (trade; cafés, tobacconists and bars/public houses and catering; 
business advisory services and consultancy; education, health and social welfare; banking , finance 
and insurance; all real estate activities; car repair, rental/leasing services without operators; 
business services; leisure, sporting and cultural activities; postal services; and investments in 
installations generating electricity from solar ra diation). Commission Regulation (EU) No  651/2014 
of 17 June 2014 also provides for specific conditions for the authorization of this aid.  
In order to benefit from the aid, investments subject to prior approval for tax purposes must meet 
the following addit ional requirements : 
- offer an economic interest for the department in which it is made. Such economic interest is 
assessed in relation to the economic profitability of the planned operation and its likely impact on 
the local economy;  
- seek to create or safeg uard jobs in the department as one of its main goals ; G/SCM/N/372/EU/Add.10  
- 14 - 
  - fit in with the policy on land -use management, the environment and sustainable 
development ; 
- ensure the protection of investors and third parties . 
6. Subsidy per unit or, in cases where this is not possible , the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Article 199  undecies  B: 
Total amount for 2019: EUR 377 million.  
Estimated total amount for 2020:  EUR 474 million.  
Article 217  undecies : 
Total amount for 2019: EUR 51  million.  
Estimated total amount for 2020: unavailable.  
Article 244  quater  W: 
Total amount for 2019: EUR 152 million.  
Estimated total amount for 2020:  EUR 152 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
The schemes provided for in Articles 244  quater  W; 199  undecies  B 199  undecies  B, 217  undecies , 
217 duodecies  and 244  quater  W of the CGI are applicable until 31 December 2025.  
The new scheme provided for in Article 244  quater  Y of the CGI will be applicable from the date of 
its entry into force until 31 December 2025.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
The data below refers to the only investme nts approved  for tax purposes by  the central 
Government in 2019 and 2020 in the Overseas Departments1. The statistics presented concern the 
amount of the investments.  
 
Amount of investments approved in 2019:  
Article 199  undecies  B of the CGI : EUR 103,604,326   
Article 217  undecies  of the CGI : EUR 261,949,409  
Article 244  quater  W of the CGI : EUR 113,305,059  
Amount of investments approved in 2020:  
Article 199  undecies  B of the CGI : EUR 152,035,185  
Article 217  undecies  of the CGI : EUR 48,515,876  
Article 244  quater  W of the CGI : EUR 111,535,457  
2.3.2   Tax reduction for profits from operations in the new generation Free Zones for 
Activities (ZFANG) in overseas France  
1. Period covered by the notification  
2019 and 2020.  
 
1 Below a certain amount of investment (EUR 5 million until 31 January 2020, EUR 10 million from 
1 February  2020), requests for approval for tax purposes are processed locally by the DGFIP's decentralized 
administration (DDFIP and DRFIP). The DGOM does not have any data on these applications at the 
decentralized level.  G/SCM/N/372/EU/Add.10  
- 15 - 
  2. Policy objective and/or purpose of the subsidy  (or aid scheme)  
To promote economic development and employment in the French Overseas Departments . 
3. Legal basis (reference, date)  
Article 44  quaterdecies  of the CGI created by Article 4 of Law No. 2009 -594 of 27 May 2009 on 
policy on economic development in Overseas France and amended notably by Articles 124 and 125 
of Law No. 2017 -256 of 28 February 2017 on planning for real equality in Overseas France an d 
other social and economic provisions and Article 19 of Finance Law for 2019 No. 2018 -1317 of 
28 December  2018.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Tax reduction for profits from operations in Overseas France.  
5. Beneficiaries of th e aid and allocation mechanism (calculation method and conditions)  
Beneficiaries (who receives the subsidy, the producer, the exporter, other)  - SMEs subject 
to income tax or corporation tax which have operations in the free zones for activities in the 
French Overseas Departments (Guadeloupe, Guyana, Martinique, Mayotte or Reunion ). 
Allocation mechanism – Optionally, application of the deduction by mentioning it on the income 
tax returns (extra -tax deduction on one of the tables of the tax return).  
Conditio ns – The profits of enterprises from operations located in the departments of 
Guadeloupe, Martinique, Reunion, French Guiana and Mayotte are eligible for a reduction on their 
profits if they meet all of the following requirements : 
- They have fewer than 250 employees and their turnover is less than EUR 50 million , 
- The main activity of the operation falls within one of the sectors eligible for the tax 
reduction for productive investment provided for in Article 199  undecies  B of the CGI 
(certain activities which were previously eligible are now excluded, for example 
business consultancy) , 
- They are subject to a n actual tax regime or one of the flat -rate regimes defined in 
Articles 50 0, 64  bis and 102  ter of the CGI (the so -called "micro enterprise" regime 
for industrial and commercial, agricultural and non -commercial matters) . 
The scheme became permanent as of 1 January 2019 and is now open to undertakings  in difficulty 
within the meaning of Commission Regulation (EU) No 651/ 2014 of 17 June 2014 declaring certain 
categories of aid compatible with the internal market in application of Articles 107 and 108 of the 
Treaty. In addition, in order to benefit from the tax concession, the enterprise is no longer obliged 
to incur expens es on vocational training or to make a payment to the Experimental Youth 
Development Fund . 
If all the requirements are met, the enterprise may apply a 50% reduction to the amount of its 
taxable profits for each financial year, the amount of this reduction being limited to EUR 150,000 . 
However, for profits from operations located in French Guiana and Mayotte, the reduction rate is 
set at 80% and the limit of this reduction is set at EUR 300,000.  These same rates and limits are 
also applicable to profits from  operations located in Guadeloupe, Martinique and Reunion and 
which carry out their main activity in a limited number of sectors (e.g. R&D, tourism, environment, 
etc.), as well as profits from operations located in these same three departments when these 
enterprises benefit from the inward processing procedure  defined in Article 256 of Regulation (EU) 
No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the 
Union Customs Code, provided that at least one third of the operat ion's turnover, in respect of the 
financial year during which the reduction is applied, results from transactions involving goods that 
have benefited from this procedure . G/SCM/N/372/EU/Add.10  
- 16 - 
  6. Subsidy per unit or, in cases where this is not possible, the total amount or the ann ual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Total amount for 2019: EUR 66 million.  
Estimated total amount for 2020: EUR 66 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
The "new generation" ZFA scheme is applicable to financial years beginning on or after 
1 January  2019. The measure is no longer subject to a time limit.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
Around 6,200 enterprises concerned.  
2.3.3   Transport support measure for the French Overseas Departments  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
The objective of the measure is to foster regional economic development by providing support that 
seeks to offset:  
➢ the additional costs of transporting goods produced in the French Overseas Departments and 
Saint Martin within the national b oundaries, and the additional costs of transporting primary 
products from their place of production to their place of processing;  
➢ the costs of transporting hazardous waste that cannot be treated or disposed of in the 
territories where it is produced (Frenc h Overseas Departments and Saint Martin).  
This measure was extended on 1 January 2018 to include trade between the French 
outermost regions and the waste sector under the Law on Real Equality in Overseas 
France.  
The aid scheme aims to offset the incrementa l costs arising from the structural disadvantages 
related to the extremely remote location of the French Overseas Departments and French 
outermost regions. These incremental costs correspond to extra transport costs, in particular those 
generated by the la ck of suitable local waste treatment plants and the need to send waste to 
mainland Europe or another French Overseas Department or French outermost region for 
treatment.  
3. Legal basis (reference, date)  
Law No.  2009-594 of 27 May 2009 on the economic developm ent of Overseas France, and 
Article  24 in particular.  
Decree No.  2010-1687 of 29 December 2010 on freight aid for enterprises in the French Overseas 
Departments of Saint Pierre and Miquelon, Mayotte, Saint Barthélemy, Saint Martin, and the Wallis 
and Futun a Islands.  
Decree No. 2017 -1476 of 16 October 2017 on freight aid granted to enterprises in the 
communities governed by Article 73 of the Constitution, of Saint Pierre and 
Miquelon,  Saint Barthélemy, Saint Martin and the Wallis and Futuna Islands.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Direct subsidy.  G/SCM/N/372/EU/Add.10  
- 17 - 
  5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries : Enterprises in all production sectors except the following: the automotive, 
synthetic fibres, iron and steel, and coal industries and the fisheries sector, as well as the 
agricultural products listed in Annex I to the Treaty on the Functioning of the European  Union.  
Eligible expenses : 
- In geographical terms: the cost of  transport between a French Overseas Department or a 
French outermost region and the European continent and inter -island transport in the 
Guadeloupe archipelago (importation).  
- Categories of expenditure: pre -tax cost of maritime or air transport, including insurance, 
handling and pre -clearance temporary storage charges, of the following:  
o raw materials (primary or intermediate products) and equipment imported for 
introduction into an enterprise's production cycle;  
o locally produced finished products delivered to the European continent.  
Aid for waste transportation does not take into account the cost of long -term storage on 
non-approved platforms.  
- Basis of calculation: the cost of transport, irrespective of the European port or airport of 
origin or destination, is the cost of equivalent transport between the French Overseas 
Department or French outermost region concerned and continental France.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsid y (indicating, if possible, the average subsidy per unit in the 
previous year)  
2019: EUR 17.42 million  in total, including ERDF . 
2020 ( estimated  amount): EUR 5.2 million in total, EUR 1.4 million of which outside  ERDF.  
7. Duration of the subsidy and/or any other time limits  attached to it  
The scheme is in effect until 31 December 2023.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
Unavailable.  
2.3.4   Call for projects - Digital territorial continuit y in Overseas France  
1. Period covered by the notification  
2017 and 2018.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To support the purchase of capacity on extraterritorial electronic communication systems for 
internet providers in Oversea s France, in order to increase the scale of and reduce the cost of their 
international connectivity.  
3. Legal basis (reference, date)  
Aid scheme No. SA.41391. 58994  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy.  G/SCM/N/372/EU/Add.10  
- 18 - 
  5. Beneficiaries of the ai d and allocation mechanism (calculation method and conditions)  
Beneficiaries  - Electronic communications operators as defined in Article L33 of the Postal and 
Electronic Communications Code, which offer fixed or mobile Internet services to end customers in  
Guadeloupe, Martinique, Guyana, Reunion , Mayotte, Saint Martin, Saint Barthélemy and 
Saint Pierre and Miquelon.  
Conditions  - For eligible purchases, the aid provided is based on a rate fixed according to the 
year of purchase. The table below indicates the rates used for this call for projects in 2017 and 
2018, and the rates planned for the subsequent years, if the scheme is e xtended:  
Year of purchase  2017 2018 2019 2020 2021 
Aid rate  50% 40% 30% 20% 10% 
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
2019: EUR 3,898 ,259.  
2020: EUR 7,141,444 . 
7. Duration of the subsidy and/or any other time limits  attached to it  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
2.4  Urban areas in difficulty  
2.4.1   Tax concession s for enterprises located in urban free zones - entrepreneurship 
territories (ZFU TE)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To revitalize economic activity and promote social and professional integration in urban free zones 
- entrepreneurship territories (new designation of urban free zones since 30 December 2014).  
3. Legal basis (reference, date)  
- Article 44  octies  of the CGI, deriving from Articles 2, 5A and 5C of Law No.  96-987 of 
14 November  1996 on implementation of the Urban Regeneration Pact (creation of 44 
"first-generation" ZFU -TEs on 1 January 1997) and extended by Law No. 2002 -1576 of 
30 December  2002.  
Measures extended to 41 new ("second -generation") ZFU -TEs provided for  by Law No. 2003 -710 
of 1 August 2003 on town planning and urban renewal (enterprises established in ZFU -TEs on 
1 January 2004 or which set up operations in such a zone between that date and the date of 
publication of Law No. 2006 -396 of 31 March 2006 on e qual opportunities), i.e., 3 April 2006.  
Technical adjustments to the measures under Amending Finance Law for 2003 No. 2003 -1312 of 
30 December 2003.  
- Article 44  octies  A of the General Taxation Code (CGI), deriving from the aforementioned Law 
No. 2006-396 ("third -generation" ZFU -TEs) replaces the measures provided for by 
Article  44 octies , which ceased to apply to the creation of activities from the day after the date of 
publication of the Law on equal opportunities, i.e., 3 April 2006. The exemption codi fied under 
Article 44  octies  A of the CGI, as amended by Article 157 of Finance Law for 2012 No. 2011 -1977 
of 28 December 2011, by Article 42 of Ordinance No. 2013 -676 of 25 July 2013, by Article 29 of 
Amending Finance Law for 2013 No. 2013 -1279 of 29 Dece mber 2013, by Article 48 of Amending 
Finance Law for 2014 No.  2014-1655 of 29 December 2014, Article 145 of Law No.  2015-990 of 
6 August 2015 on growth, activity and equal economic opportunities, Article 17 of Amending G/SCM/N/372/EU/Add.10  
- 19 - 
  Finance Law for 2017 No.  2017-1775 of  28 December 2017, and by Articles 19 and 135 of Finance 
Law for 2019 No.  2018-1317 of 28 December 2018, is applicable to activities created between 
1 January 2006 and 31 December 2020 in all ZFU -TEs. These measures are also applicable, within 
the limits of the de minimis regulations, to activities already engaged in before 1  January 2006 in 
the new ZFU -TEs established by the Law on equal opportunities. Activities created in 
"first generation" and "second generation" ZFU -TEs between 1  January and 2 April 2006 may be 
placed under the regime provided for in Article 44 octies  of the CGI or in that provided for in 
Article  44 octies  A of the Code.  
4. Form of the subsidy ( i.e., grant, loan, tax concession, etc.)  
Article 44  quaterdecies  of the General Taxation Code: Article 44  octies  of the CGI: Exemption from 
profits tax for five years, then a reduction of 60%, 40% and 20% for the first, second and third 
12-month periods following the exemption period. For enterprises with less than five employees, a 
reduction of 60%, 40% and 20% for the first five, the sixth and seventh, and the eighth and ninth 
12-month periods following the exemption period.  
Exempt profits may not exceed EUR 61,000 per taxpayer, per 12 -month period.  
In the "first generation" ZFU -TEs, the exem ption is subject to compliance with Commission 
Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles 87 and 88 of 
the Treaty to de minimis aid for concessions granted up to 31 December 2013, and to compliance 
with Commission Regul ation (EU) No 1407/2013 of 18 December 2013 on the application of 
Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid for 
concessions granted as of 1 January 2014. As regards taxpayers engaging in or creating an ac tivity 
in one of the "second generation" ZFU -TEs before 1 January 2004 or the concessions granted after 
1 January 2007, eligibility for exemption is also subject to compliance with the regulations on 
de minimis  aid. 
Note: This measure provided for by Artic le 44 octies  of the CGI was terminated on 3 April 2006. It 
continues to apply for the time remaining for the enterprises that were beneficiaries on that date.  
Article 44  quaterdecies  of the General Taxation Code. Article 44  octies  A of the CGI: Exemption 
from profits tax for five years, then a reduction of 60%, 40% and 20% for the first five, the sixth 
and seventh, and the eighth and ninth 12 -month periods following the exemption period, whether 
the enterprise employs five or more employees (Note: for activ ities created as of 1 January 2015, 
the reduction period has been lowered to 36 months).  
Exempt profits may not exceed EUR 50,000 per taxpayer, per 12 -month period, increased by 
EUR 5,000 for each new employee hired as from 1  January  2015 who is domiciled in an urban 
policy priority neighbourhood or a ZFU -TE and is employed full -time for a period of at least 
six months.  
Eligibility for exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 
of 18 December  2013 on the applic ation of Articles 107 and 108 of the Treaty on the Functioning 
of the European Union to de minimis aid.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
- Beneficiaries (who receives the subsidy, the producer, the exporte r, other)  
Enterprises engaged in industrial, commercial, crafts or non -commercial activities, for new or 
existing activities established in ZFU -TEs. 
- Allocation mechanism : By operation of law.  
- Conditions  – Enterprises must carry out an actual activity in a ZFU -TE and must be physically 
established there, with operating resources for the activity engaged in. In the case of 
non-sedentary activity established in a ZFU -TE but carried out entirely or partially outside of that 
zone, the activity is a ssumed to be carried out within a ZFU -TE when at least one sedentary 
full-time employee carries out his/her work within the premises located in a ZFU -TE set aside for 
the activity, or when the enterprise realizes at least 25% of its turnover through client s located in 
the ZFU -TE. G/SCM/N/372/EU/Add.10  
- 20 - 
  As for the 41 "second -generation" ZFU -TEs, new conditions have been established by Law 
No. 2003-1312 of 30 December 2003 regarding payroll numbers, turnover or balance sheet total, 
holding of capital when the enterprise has been se t up as a company, and the enterprise's sector 
of activity. The conditions regarding payroll numbers and the holding of capital were relaxed by 
Law No. 2005 -32 of 18 January 2005 on planning for social cohesion.  
These conditions also apply to the new "thir d-generation" ZFU -TEs created by Law No.  2006-396 
of 31 March 2006.  
An additional condition has been established for enterprises with at least one employee that have 
set up activities in a ZFU -TE between 1 January 2012 and 31 December 2014: Article  44 octies A 
of the CGI provides that exemption from profits tax is subject to eligibility for the exemption from 
social charges laid down in Article 12 of Law No. 96 -987 of 14 November 1996 concerning 
implementation of the Urban Regeneration Pact.  
Note: New condi tions relating to employees, in particular a local hiring clause, are envisaged for 
activities created in ZFU -TEs as of 1 January 2015. For activities created in ZFU -TEs as of 
1 January 2016, eligibility for exemption is subject to the existence, at 1 Janu ary of the year of 
establishment, of the city contract provided for in Article 6 of Law No. 2014 -173 of 
21 February  2014 on town planning and urban cohesion.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount bu dgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
- Article 44  octies : 
Total amount for 2019: EUR 19 million.  
Estimated total amount for 2020 = EUR 15 million.  
- Article 44  octies  A: 
Total amount for 2019 = EUR 157 million.  
Estimated total amount for 2020: EUR 157 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
Article 44  octies : Five years of total exemption, followed by a degressive reduction of 60%, 40% 
and 20% over three or nine years (depending on whether the enterprise employs less or more 
than five  employees). These measures are no longer applicable to the creation of activities from 
the day after the date of publication of Law No. 2006 -396 of 31 March 2006 on equ al 
opportunities, i.e., 3 April 2006.  
Article 44  octies  A: Five years of total exemption, then a degressive reduction of 60%, 40% and 
20% over nine years (reduced to three years for activities created as of 1 January 2015).  
8. Statistical data permitting an a ssessment of the trade effects of the subsidy  
- Article 44  octies  
Around 2,000 beneficiary enterprises in 2019.  
- Article 44  octies  A 
Around 16,500 beneficiaries in 2019.  
3  RESEARCH AND DEVELOPMENT (R&D) SCHEMES  
3.1  Innovation aid for SMEs  
1. Period covered by the notification  
2019 and 2020.  G/SCM/N/372/EU/Add.10  
- 21 - 
  2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To help enterprises develop a research and development and innovation (R&D&I) project or carry 
out an R&D&I project with or without collaboration.  
3. Legal basis (refer ence, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy, repayable advance, loan.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries  - SMEs and mid -cap enterprises with a workforce of less than 2,000 persons (by 
way of derogation for mid -cap enterprises with fewer than 3,000 persons).  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budget ed for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Amounts paid:  
- 2019: EUR 84.96 million.  
- 2020: EUR 114.2 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
2,854 beneficiary enterprises in 2020.  
3.2  French tech grant  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
This measure allows for e ntrepreneurs initiating projects to cover up to 70% of their expenses. It 
also provides support for start -up projects with high growth potential based on an innovation.  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Aid granted in the form of a subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries  - Young enterprises (registered in France less than one year previously) with real 
growth potential, which meet the European definition of a small enterprise (an enterprise with 
fewer than 50 persons and a turnover or total balance sheet of less than EUR 10 million).  
Entrepreneurs who are natural persons, provided that they are supported  by an establishment 
(public or private) dedicated to fostering innovative projects or start -ups. G/SCM/N/372/EU/Add.10  
- 22 - 
  6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the averag e subsidy per unit in the 
previous year)  
Amount for 2019: EUR 16.05 million.  
Amount for 2020:  amount unavailable . 
7. Duration of the subsidy and/or any other time limits  attached to it  
8. Statistical data permitting an assessment of the trade effects of the subs idy 
Selection: 701,573 legal persons (more than 94.5%) and 33 natural persons (almost 5.5%) 
supported.  
3.3  i-Nov innovation competition  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
Support inn ovative projects led by start -ups and SMEs, to foster  the swift development of 
enterprises that are leaders in their field and have the potential to become global players.  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy and repayable advance.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries : Start-ups and SMEs with ambitious R&D&I projects .  
Conditions  - Aid may only be gr anted under a contract with an enterprise registered in the French 
commercial register, and only work carried on French territory may benefit from public support. 
The total cost of the project must be between EUR 600,000 and EUR 5 million and it must invol ve 
innovative work carried out in France . 
For the share of eligible expenditure, the maximum assistance rates are as follows:  
•  45% for small enterprises  
•  35% for medium -sized enterprises . 
 
6. Subsidy per unit or, in cases where this is not possible, the t otal amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
2020: EUR 5 million granted to SMEs and start -ups. 
Average amount per unit from 2018 to 2020: EUR 635k per project for t he areas managed by 
Bpifrance and EUR 470k per project for the areas managed by ADEME.  
Average amount per unit in 2018: EUR 605,000.  G/SCM/N/372/EU/Add.10  
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  7. Duration of the subsidy and/or any other time limits  attached to it  
Duration of projects between 12 and 36 months.  
Applica tions for the i -Nov innovation competition round 3 closed on 14 May 2019.  
Applications for the i -Nov innovation competition  round 4  closed on 8 October 2019.  
Applications for the i -Nov innovation competition round 5 closed on 12 May 2020.  
Applications for the i -Nov innovation competition round 5 bis closed  on 1 July 2020.  
Applications for the i -Nov innovation competition round 6 closed on 6 October  2020.  
The first aid instalment is paid after the operator has received the agreement signed by the 
enterprise. The aid payment takes place under the following conditions:  
• payment of an advance, upon notification, of a maximum of 70% of the amount granted 
in aid, up to a maxim um of EUR 200,000;  
• where appropriate, one or two interim payments may be made on submission  of an 
interim summary of expenditure and an interim report ; 
• the balance, of at least 20%, is paid following the submission of a final report . 
8. Statistical data permi tting an assessment of the trade effects of the subsidy  
118 projects selected in 2019.  
132 projects selected in 2020.  
3.4  National competition to support start -ups (I -LAB)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To foster projects for the creation of start -ups for innovative technology resulting from public 
research, and to support the best projects through financial aid and tailored assistance.  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries and conditions  - Developers of projects for an enterprise that has not yet been 
created or projects for an enterprise established for less than two years may apply. The projects, 
regardless of their stage of development, must provide for the creation of an enterprise on  French 
territory and involve an innovative technology.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Total amount paid for 2019: EUR 18.31 million (EUR 10.03 million from P175 + EUR  8.28 million 
from FII). 
Total amount paid for 2020: 2020: EUR 18.59 million (EUR 10.14 million from P175 + 
EUR 8.45 million from FII) . 
Maximum amount per unit: EUR 600,000.  G/SCM/N/372/EU/Add.10  
- 24 - 
  7. Duration of the subsidy and/or any other time limits  attached to it  
Eligible expenditure taken into account from the date of enterprise set -up. For enterprises already 
set up at the time of submitting the application, only expenditure incurred from 26 Februar y 2019 
for the 2019 competition and from 4 February 2020 for the 2020 competition will be taken into 
account.  
The grant is paid to the enterprise in instalments:  the grant is paid to the company in instalments: 
on signing the contract, an advance payment o f up to 70% of the grant is made;  the payment of 
the following instalments (maximum two instalments) is made on presentation of proof of 
expenditure equal to twice the amount of the previous payments and, if Bpifrance Financement 
deems necessary, on presen tation of a provisional financing plan showing the financial resources 
to be used, deemed satisfactory ; the payment of a balance of at least 20% is made following proof 
of all the expenditure used to calculate the aid and submission a final programme repor t. 
8. Statistical data permitting an assessment of the trade effects of the subsidy  
75 winners in 2019 resulting in 65 enterprises set up as of 5 June 2020 . 73 winners in 2020. The 
trade effects are assessed over long timescales.  A 2019 survey of previous winners highlighted 
that the average turnover of enterprises set up in 2018 was EUR 1.3 million.  However, there are 
considerable disparities between sectors.  Enterprises  in the "digital" and "chemistry, material 
sciences and Ecotech " sectors show average amounts of EUR 1.8 million and EUR 2.2 million 
respectively, while the industry and health sectors barely exceed EUR 500,000.  As to the turnover 
generated by exports, 59% of the winners declare that they have economic activities outside 
France.  The number of exporting enterprises and the export rate increase as enterprises mature . 
Among the winners generating more than 50% of their turnover from exports, this is the case for 
less than 15% of enterprises under five years of age, while after ten years ' existence, over a third 
of winners generate more than 50% of their total turnover from exports . Similarly, the number of 
enterprises setting up branches abroad increases, from an average of 3% of enterprises under 
5 years of age to 25% of enterprises in existence for  over 10 year s. 
3.5  Industrial Agreement for Training through Research (CIFRE)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
Scheme for the financing of theses that helps enterprises to hire doctoral students 
(three -year collaboration between an enterprise, a research laboratory and a master's degree 
graduate).  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc .) 
Subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries  - Any enterprise, association or local entity established on French territory, 
regardless of size or sector.  G/SCM/N/372/EU/Add.10  
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  6. Subsidy per unit or, in cases where  this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Total amount paid for 2019: EUR 58.8 million in AE and EUR 60.9 million in CP . 
Amount intended for 2020: EUR 60 .21 million in commitment authori zation and payment 
appropriation . 
7. Duration of the subsidy and/or any other time limits  attached to it  
Payment over a three -year period of an annual flat -rate grant of EUR 14,000 to the enterprise.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
The financed  projects are part of the upstream phase of the R&D process. The y have no 
measurable impact on the trade performance of the assisted enterprises.  
However, the followin g developments  may be worth noting . 2020 saw a marked increase in the 
number of agreements  awarded to SMEs.  The percentage of CIFRE agreements allocated to these 
enterprises  thus increased from 36% to 45%, equivalent  to 150 additional CIFRE  agreements 
between 2019 and 2020 . This is a record that has not been equalled since 2012. The proportion of 
SMEs in the CIFRE scheme now exceeds that of major groups, the proportion of which has fallen 
by 5%. 78% of these SMEs employ fewer than 50 staff member s. 
While the activity sectors and distribution of research disciplines have remained stable, two areas 
have strengthened their position compared with 2019.  The number of CIFRE agreements increased 
by 19% in the field of information and communication sciences  and technologies  and by 
17% in the humanities and social sciences . In contrast, there was a decrease among 
enterprises producing goods and equipment, from 13.5% to 7.5%.  
3.6  Tax credit for research (CIR)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To support the research and development (R&D) activities of enterprises.  
3. Legal basis (reference, date)  
Article 244  quater  B of the CGI.  
4. Form of the subsidy (i.e., grant, loan, tax concession, e tc.) 
Tax credit for R&D expenditure incurred by enterprises. The rate of the tax credit is 30% for the 
portion of research expenditure of up to a ceiling of EUR 100 million, and 5% for the portion of 
research expenditure exceeding this ceiling.  
The rate of  the tax credit for research is 50% for the portion of research expenditure of up to a 
ceiling of EUR 100 million incurred in enterprises located in the French Overseas Departments. 
Entitlement to this increased rate is subject to compliance with Article 1 5 of Commission 
Regulation (EU) No 651/2014 of 17 June 2014 regarding regional operating aid.  
Specific account is taken of expenditure on subcontracting to public bodies.  G/SCM/N/372/EU/Add.10  
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  5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries and conditions : any industrial, commercial or agricultural enterprises taxed on the 
basis of their actual profit or exempted.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that s ubsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Total amount for 2019: EUR 6  400 million.  
Estimated total amount for 2020: EUR 6 600: million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
No time limit . 
8. Statistical data permitting an assessment of the trade effects of the subsidy  
Around 21,090 beneficiary enterprises in 2019.  
3.7  Enterprise Competitiveness Fund (FCE)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To promote research and development in enterprises.  
3. Legal basis (reference, date)  
Aid scheme No. N 2672007.  
4. Form of the subsidy (i.e., grant, l oan, tax concession, etc.)  
Subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating,  if possible, the average subsidy per unit in the 
previous year)  
Amount for 2019: EUR 62 million.  
Amount for 2020: EUR 70 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
8. Statistical data permitting an assessment of the trade ef fects of the subsidy  
3.8  Single Interministerial Fund (FUI)  
1. Period covered by the notification  
2019 and 2020.  G/SCM/N/372/EU/Add.10  
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  2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To support applied research projects related to the development of products, methods or services 
likely to be placed on the market in the short or medium term, within the three or five from the 
end of the R&D programme.  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, et c.) 
Subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries  - Enterprises located in France, laboratories, research facilities, training centres or 
establishments carrying out R&D work.  
Conditions  - The basis of the aid comprises internal and external expenditure directly linked to 
the industrial research and experimental development work of the project.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budget ed for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Amount of payments made in 2019: EUR 43.2 million.  
Amount of payments made in 2020: EUR 55.9 million . 
7. Duration of the subsidy and/or any other time limits  attached to it  
Average duration of agreement with Bpifrance: Six years.  6 ans.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
402 beneficiaries in 2017.  
160 beneficiaries in 2018.  
Since 2005, the calls for projects made by the Si ngle Interministerial Fund (FUI) - Regions, aimed 
at competitiveness clusters, have allowed for the provision of support to 1816 projects, for a total 
R&D expenditure of almost EUR 7.5 billion, public financing amounting to EUR 3 billion, of which 
over EUR  1.7 billion was Government funding.  
SMEs receive 50% of the subsidies provided by the FUI and coordinate over 45% of the projects 
supported.  
Since 2005, the clusters have had an increasing impact on the hiring of R&D staff: on average, 
each enterprise that is a member of the clusters gained 2.4 additional staff members in 2007 and 
5.9 in 2012, compared with the control group.  
In comparison with enterprises which have similar profiles and which are not members of the 
clusters, the enterprises in the clusters significantly increased the self -financing of their R&D 
activities, that is, in addition to the public aid (direct and indirect) received: for each publicly 
funded euro invested, these enterprises invested two additional euros i n their R&D projects, from 
their own funds.  G/SCM/N/372/EU/Add.10  
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  3.9  Technological Research Institutes  (IRT)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To improve the competitiveness and the structuring of power ful and effective ecosystems through 
the creation of eight technological research institutions which combine public and private research.  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Eight IRT beneficiaries . 
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if  possible, the average subsidy per unit in the 
previous year)  
Amounts paid in 2019: EUR 97,874,349.  
Amounts paid in 2020: EUR 105,524,199.  
7. Duration of the subsidy and/or any other time limits  attached to it  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
Number of projects approved in 2019: 45  
Number of projects approved in 2020: 44  
3.10  Energy Transition Institutes  (ITE)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To create leading technological innovation campuses in the field of new energy technologies, 
bringing together enterprises and laboratories. The Energy Transition Institutes aim to establish a 
limited number of technological innovation campuses wit h the potential to achieve global 
prominence in the energy and climate sectors. Nine Energy Transition Institutes have been 
established.  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  G/SCM/N/372/EU/Add.10  
- 29 - 
  6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average sub sidy per unit in the 
previous year)  
EUR 17.5 million committed by the awarding authorities in 2019.  
7. Duration of the subsidy and/or any other time limits  attached to it  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
3.11  Young Innovative Enterprises  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To help create innovative enterprises.  
3. Legal basis (reference, date)  
Article 44  sexies  A of the CGI.  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Tax and social benefits.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries  - Independent SMEs established for less than eight years, o f which the research 
expenditure represents at least 15% of their tax -deductible costs.  
Conditions  - Tax relief for:  
• Income tax or corporation tax:  
o total exemption for the first financial year (or the first qualifying tax period);  
o followed by a 50% reducti on on profits for the subsequent period or financial year.  
• The territorial economic contribution (company land contribution (CFE) and company 
value -added contribution (CVAE)) and property tax for seven years, with the agreement 
of the local authorities.  
Exemptions from employers' social security contributions for researchers, technicians, project 
managers, lawyers in charge of industrial protection and technology agreements related to the 
project, and staff members responsible for pre -competitive tests who are assigned to R&D or 
innovation -related work.  
At the end of each financial year, the enterprises must have incurred R&D expenditure of at least 
15% of the tax -deductible expenses for that financial year, with the exception of expenses 
incurred in connection with other Young Innovative Enterprises carrying out R&D projects.  
Eligibility for the tax aid is subject to compliance with Commission Regulation (EU) No  1407/2013 
of 18  December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning 
of the European Union to de minimis aid.  G/SCM/N/372/EU/Add.10  
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  6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Amount of tax exemptions in 2019: EUR 11  million.  
Estimated a mount of tax exemptions in 2020: EUR 1 2 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
Enterprises created before 31 December 2022.  
3.12  Competitiveness clusters - "Categ ory B missions"  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To increase the competitiveness of enterprises through innovation.  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
- Beneficiaries  - competitiveness clusters (associations).  
- Conditions  - The basis of the aid consists of personnel and administrative costs related to 
"innovation cluster" activities in accordance with the General Block Exemption Regulation 
(GBER) (development of projects, coordination of the community of members, etc.).  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Amount for 2019: EUR 8.23 million.  
Amount for 2020:  unavail able. 
7. Duration of the subsidy and/or any other time limits  attached to it  
Agreement covering a two -year period.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
- Over 10,000 member enterprises of which 87% are micro, small and m edium -sized 
enterprises.  
- 1,300 research and training bodies.  
Since 2005, the clusters have had an increasing impact on the hiring of R&D staff: on average, 
each enterprise that is a member of the clusters gained 2.4 additional staff members in 2007 and 
5.9 in 2012, compared with the control group.  
In comparison with enterprises which have similar profiles and which are not members of the 
clusters, the enterprises in the clusters significantly increased the self -financing of their R&D G/SCM/N/372/EU/Add.10  
- 31 - 
  activities, that is, in  addition to the public aid (direct and indirect) received: for each publicly 
funded euro invested, these enterprises invested two additional euros in their R&D projects, from 
their own funds.  
3.13  Regional and local community programmes  
1. Period covered by the n otification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
Regional and local community programmes may be incubators, regional seeds funds or calls for 
R&D projects. Currently, 89 R&D support schemes are being piloted by the regions. Currently, 
89 R&D support schemes are being piloted by the regions.  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Average ann ual amount: EUR 100  million (for 2017 and 2018).  
7. Duration of the subsidy and/or any other time limits  attached to it  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
3.14  Structuring programmes for competitiveness  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To support structuring collaborative R&D projects aimed at creating economic and technological 
benefits in the form of new products, services and technologies, a nd indirect benefits in terms of 
the sustainable structuring of sectors.  
3. Legal basis (reference, date)  
Aid scheme No. SA.40391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy and repayable advance depending on the risks associated wi th the projects.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries  - Enterprises located in France, laboratories, research facilities and training centres; 
establishments carrying out or coordinating R&D work.  G/SCM/N/372/EU/Add.10  
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  6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for tha t subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Total amount of aid committed in 2019: EUR 140.8 million.  
Total amount of aid committed in 2020: EUR 191.1 million.  
Average amount per unit : EUR 10 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
The ninth call for projects was issued on 5 June 2020 and will end on 29 June 2021.  
One COVID -19 themed call for projects launched on 25 March 2020 and closed on 
1 December  2020. 
8. Statistical data perm itting an assessment of the trade effects of the subsidy  
12 projects selected in 2019.  
25 projects  selected i n 2020 (including seven projects for the automotive R&D support plan and 
seven projects for COVID -19 R&D).  
3.15  National Research Agency (ANR)  
1. Period co vered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
- To create new partnerships between public research and industrial research.  
- To launch projects in new fields of research and technology.  
- To foster the development of research and the transfer of technology in the regions.  
- To support training provided in enterprises.  
3. Legal basis (reference, date)  
Agreement of 7 February 2005 establishing the National Research Agency Public Interest Group 
(GIP ANR).  
Decree No. 2006 -963 of 1 August 2006 relating to the organization and operation of the National 
Research Agency (ANR).  
Decree No. 2014 -365 of 24 March 2014 amending Decree No. 2006 -963 of 1 August 2006 on the 
organization and operation of the National Research Agency (ANR).  
Decree No. 2002 -178 of 13 February 2002 relating to State subsidy rates for in vestment projects 
and the corresponding advances.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
- Subsidy (grant) appearing on the green list (Article 8.2(a)) and representing a maximum of 50% 
of the total cost of the programme for enterpri ses. In certain cases, governed by 
Decree  No. 2002-178 of 13 February 2002, direct Government  aid may amount to 100% of 
subsidizable expenditure (associations, foundations, public interest groups - GIP). 
- All enterprises and public bodies engaged in funda mental research work or pre -competition 
development activities may apply under the same conditions.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries (who receives the subsidy, the producer, the exporter, o ther)  
The ANR is not intended to provide aid to enterprises, but to support research projects through 
calls for projects. A total of 37 calls for projects were launched in 2015, compared to 34 in 2016. G/SCM/N/372/EU/Add.10  
- 33 - 
  These research projects are carried out in collaborati on with public institutions, the majority of 
which receive funding (+/ -90%).  
The distribution of grants by type of beneficiary has hardly changed since the creation of the ANR 
in 2005.  
6. Subsidy per unit or, in cases where this is not possible, the total amo unt or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Commitments made following the ANR's calls for projects:  
2019: EUR 31 million  for enterprises ; 
2020: Data not yet available.  
7. Duration of the subsidy and/or any other time limits  attached to it  
Permanent arrangement.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
The projects in question are part of the upstream phase of the R&D process. The subsidies have no 
measurable impact on the trade performance of the enterprises involved. Only scientific and 
technical content is considered in the selection and evaluation of projects. This is general, non -
specific aid within the meaning of the Agreement . The aid is notified strictly in the interests of 
transparency.  
3.16  Framework scheme No. SA.40391 for aid for research, development and 
innovation.  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme ) 
In 2014, the European Commission amended the rules governing member State intervention for 
the period 2014 -2020. Under this revised framework, aid scheme No. SA.40391, which 
incorporates under one umbrella the research, development and innovation schemes  notified for 
the period  2013-2014 (technology research institutes and institutes for energy transition, the fund 
for enterprise competitiveness, the OSEO innovation aid scheme for research, development and 
innovation, aid for innovation in the shipbuildin g industry, shared innovation platforms, young 
innovative enterprises), entered into force on 1 January 2015.  
The aim of the scheme is to finance research and development projects, upstream market 
research facilities and the dissemination of innovation in favour of SMEs or ecosystems.  
3. Legal basis (reference, date)  
Aid scheme No. SA.41391.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
- Subsidy (grant), repayable advance, loan, guarantee, exemption from social charges.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
SMEs and large enterprises. Rates of support range from 25% to 70% of the project's eligible 
amount, depending on proximity to market and enterprise size. The smaller the enterprise and the 
further the activity is away from the market, the higher the possible rate of support.  G/SCM/N/372/EU/Add.10  
- 34 - 
  6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per un it in the 
previous year)  
Commitments made for 2019: EUR 884 million.  
Total annual amount of the budget earmarked for the scheme in 2020 : EUR 850 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
1 January 2015 to 31 December 2021.  
8. Statistical data permitting an assessment of the trade effects of the subsidy  
An evaluation plan for the framework scheme No. SA.40391 for aid for research, development and 
innovation (R&D&I) was submitted to the European Commission at the e nd of October 2020.  
The evaluation, carried out in accordance with the European Commission's recommendations, 
aimed to measure the impact of the scheme both on its beneficiaries and on the economy in 
general.  
3.17  Support for institutions engaged in research fo r the sustainable development of air 
transport  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective  
The main purpose of these subsidies is to help a number of public research institutions to provide 
the public with the scientific knowledge ne eded for a better understanding of the mechanisms of 
interaction between air transport and the environment (climate, alternative fuels, icing).  
3. Legal basis  
Annual Finance Law.  
Aid scheme No. SA.47101 then No. SA.59366 from 20 October 2020.  
4. Form of the subs idy 
Non-repayable subsidy.  
5. Beneficiaries of the aid and allocation mechanism  
Research bodies (mainly ONERA)  
6. Total amount  
In 2019: EUR 5.3 million.  
In 2020: EUR 7.8 million.  
7. Duration of the subsidy  
Permanent arrangement funded on a yearly basis under the Finance Law.  
8. Statistical data  
The entities concerned are non -profit -making.  G/SCM/N/372/EU/Add.10  
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  3.18  Support for innovation and the sustainable development of air transport  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective  
The overall objective of the research is to develop knowledge which improves the technological 
base in order to enhance the environmental performance of air transport.  
The research involves improving the understanding of phenomena with a view to selective further 
investigation in areas likely to yield gains in performance and in calculation accuracy with a view to 
shorter design cycles, as well as full -size testing.  
3. Legal basis  
Annual Finance Law.  
Aid scheme No. SA.47101 then No. SA.59366 from 20 October 2020.  
4. Form of the subsidy  
Non-repayable sub sidy intended to finance part of the cost of several previously selected research 
operations.  
5. Beneficiaries of the aid and allocation mechanism  
103 single beneficiaries (small and medium -sized enterprises, mid -cap enterprises, major groups, 
laboratories, a cademics) were involved in 2019 and 2020.  
6. Total amount  
2019: EUR 114.2 million.  
2020: EUR 276.9 million.  
7. Duration of the subsidy  
Permanent arrangement funded on a yearly basis under the Finance Law.  
8. Statistical data  
The aid goes entirely to research and therefore has no bearing on product manufacture.  
4  SECTORAL SCHEMES  
4.1  AID FOR SME s 
4.1.1   Tax credit for innovation (CII)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To support the desi gn and production of a prototype or pilot installation of a new product with a 
technically superior performance, functions, ergonomics or eco -design compared with products 
marketed by competitors at the time of the start of the work.  G/SCM/N/372/EU/Add.10  
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  3. Legal basis (reference , date)  
K of II of Article 244  quater  B of the CGI.  Aid scheme No. SA.40390.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Tax credit at a rate of 20% based on the expenses required for the design and/or production of 
prototypes or pilot installations of a new product. These expenses form the basis of the tax credit 
for research (CIR). The tax base is capped at EUR 400 ,000 per year per enterprise.  
Entitlement to the tax credit for innovation is subject to compliance with Articles 2, 25 and 30 and 
Article 28(1), (a), (2) and (3) of the General Block Exemption Regulation (GBER) (research and 
development and innovation aid for SMEs).  
A higher rate is provided for operations in areas with a geographical disadvantage resulting in a 
market failure with regard to innovation.  
The rate of tax credit for innovation is : 
- 40% for expenses incurred in operations in the French Overseas Departments.  
- 35% for medium -sized companies and 40% for small companies for expenditure incurred in 
operations located on the territory of the Corsican community.  
Entitlement to this higher rate is subject to compliance with Article 15 of the GBER regarding 
regional operating aid.  
5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries  - Industrial, commercial, crafts and agricultural SMEs taxed in France.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the averag e subsidy per unit in the 
previous year)  
Total amount for 2019: EUR 195 million.  
Estimated total amount for 2020: 200 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
Article 29 of Finance Law for 2020 No. 2019 -1479 of 28 Decemb er 2019 limits  the consideration of  
expenditure on innovation to 31 December 2022 . 
8. Statistical data permitting an assessment of the trade effects of the subsidy  
See tax credit for research (CIR).  
4.1.2   Ultra -High -Speed Broadband Plan for France/ National Digital  Society Fund (FSN)  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective and/or purpose of the subsidy (or aid scheme)  
To ensure ultra -high-speed broadband coverage for the entire French territory by 2022.  
3. Legal basis (reference, date)  
Aid scheme No. SA.37183.  
4. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  G/SCM/N/372/EU/Add.10  
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  5. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annua l 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
EUR 818 million paid in 2019.  
Amount unavailable for 2020.  
7. Duration of the subsidy and/or any other time limits  attached to it  
The ultra-high-speed broadband  plan will come to an end on 31 December 2022 . 
8. Statistical data permitting an assessment of the trade effects of the subsidy  
4.1.3   Tonnage -based tax scheme  
1. Period covered by the notification   
2019 and 2020.  
2. Policy objective of the aid s cheme  
To enable enterprises operating in the maritime transport sector to meet international competition 
and maintain high safety levels with regard to ships and navigation.  
3. Legal basis  
Article 209 -0 B of the CGI deriving from Article 19 of Amending Finance Law for 2002 
No. 2002-1576 of 30 December 2002, as amended by Article 47 of Amending Finance Law for 
2005 No. 2005 -1720 of 30 December 2005, by Article 80 of Amending Finance Law for 2006 
No. 2006-1771, Article 75 of Amending Finance Law N o. 2014-1655 of 29 December 2014, and by 
Article 34 of Finance Law for 2019 No. 2018 -1317 of 28 December 2018.  
4. Form of the aid  
Under this arrangement, the tax due as a result of operations directly linked to the use of certain 
ships (whether fully or joint ly owned, or chartered on a bareboat or time basis) can be determined 
on a flat -rate basis. The flat rate is computed using a scale applied to each eligible vessel 
according to its net tonnage and increased, where appropriate, by certain amounts.  
5. Beneficia ries of the aid and allocation mechanism  
- Beneficiaries  - Enterprises subject to corporation tax, at least 75% of whose turnover is 
generated by the operation of merchant vessels (including enterprises that are members of a 
group specified in Article 223 A or Article 223 A  bis of the CGI, provided that all the enterprises in 
the group that are eligible for the tonnage -based tax choose this scheme).  
- Allocation mechanism  - Upon option by the enterprise (or the group of enterprises eligible 
for the tonnage -based tax, as part of a tax group) made for an irrevocable period of ten years 
renewable at the end of that period.  
- Conditions  - Option for the tonnage -based tax scheme is valid only if the percentage of net 
tonnage shipped by the enterprise under the flag of a member State of the European Union or the 
European Economic Area amounts to at least 25% at the date of commencement of the first period 
of implementation of the scheme and if, during the scheme's implementation period, the 
enterprise undertakes to maint ain or increase the percentage of net tonnage shipped under the 
flag of a member State of the European Union or the European Economic Area at the date of 
commencement of the first period of implementation of the scheme.  G/SCM/N/372/EU/Add.10  
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  Non-compliance with the requisite pe rcentage of no less than 25% of the net tonnage carried by 
ships sailing under the flag of an EU or EEA member State at the date of commencement of the 
first period of implementation of the tonnage -based tax scheme renders the option null and void.  
In the event of non -compliance with the undertaking to maintain or increase the percentage 
carried by EU - or EEA -flagged ships for a specific financial year, and subject to exceptions, ships 
not sailing under the flag of an EU member State whose tonnage has r educed the percentage of 
net tonnage under the flag of an EU member State are not eligible for the tonnage -based tax 
scheme for that financial year. Exclusion is not definitive: these ships may benefit from the 
scheme for subsequent financial years, if the  enterprise complies with its undertakings once again.  
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Total amount for 2019: EUR 21 million.  
Estimated total amount for 2020: unavailable.  
7. Duration of the subsidy and/or any other time limits  attached to it  
No time limit . 
4.1.4   Exceptional deduction scheme to support industrial SMEs' investments in digital 
transformation and robotization.  
1. Period covered by the notification  
2019 and 2020.  
2. Policy objective of the aid scheme  
In order to encourage small and medium -sized enterprises (SMEs) to modernize their production 
facilities, this exceptional deduction schem e allows them to deduct from their taxable income 40% 
of the cost price of their investments in industrial robotization and digitalization . 
3. Legal basis  
Article 39 decies B  of the CGI created by Article 55 of Finance Law for 2019 No. 2018 -1317 of 
28 Decembe r 2018.  
4. Form of the aid  
Article 55 of Finance Law for 2019 No. 2018 -1317 of 28 December 2018 introduced an exceptional 
deduction from taxable income, codified in Article 39  decies  B of the General Taxation Code (CGI), 
to support the investments made by sma ll and medium -sized enterprises (SMEs) in the field of 
robotics and digital transformation and assigned to an industrial activity.  
The deduction from taxable income, which applies to enterprises subject to corporation tax or 
income tax under an actual tax regime, is equal to 40% of the original value of the property  
recorded in  the fixed assets, excluding financial expenses.  
Entitlement to this increased rate is subject to compliance with Article 17 of the aforementioned 
Commission Regulation (EU) No 651/2014 of 17 June 2014.  
5. Beneficiaries of the aid and allocation mechanism  
- Beneficiaries  – This scheme is reserved for small an d medium -sized enterprises subject to 
corporation tax or income tax under an actual regime.  
- Allocation mechanism : By operation of law.  G/SCM/N/372/EU/Add.10  
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  - Conditions  – The tax deduction is spread on a straight -line basis  over the normal useful life 
use of the property . In the  event that the property is sold or used for a non -industrial activity 
before the end of this period, it is acquired by the enterprise only up to the amount already 
deducted from the income at the date of sale or change of use, which is calculated pro rata  
temporis . 
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
- Total amount for 2019: EUR 3 million.  
- Estimated total amount for 20 20: EUR 16 million.  
7. Duration of the subsidy and/or any other time limits  attached to it  
This exceptional deduction applies to property  acquired new or manufactured between 
1 January  2019 and 31 December 2020, and to new goods leased under a leasing contract or a 
rental contract with a purchase option entered into  between 1 January 2019 and 
31 December  2020. 
Property acquired  as from 1 January 2021 may also qualify for the exceptional deduction if they 
were ordered between 1 January 2019 and 31 December 2020  and an advance payment of at least 
10% of the total order amount was made, and if they have been acquired within 24 months of the 
order date.  
4.1.5   Exceptional deduction  scheme  for invest ments in diesel fuel storage and 
distribution facilities  
1. Period covered by the notification   
2020.  
2. Policy objective of the aid scheme  
Support the gradual withdrawal of the reduced rate for off -road diesel fuel (GNR).  
3. Legal basis  
Article 39 decies  G of the CGI , created by Article 60 of Finance Law for 2020 No. 2019 -1479 of 
28 December 2019.  
4. Form of the aid  
Article 60 of Finance Law for 2020 No. 2019 -1479 of 28 December 2019  introduced an exceptional 
deduction from taxable income, codified in Article 39 decies  G of the General Taxation Code (CGI), 
for investments made by small and medium -sized enterprises (SMEs) in storage facilities and in 
diesel fuel handling and distribution equipment.  
The deduction is equal to 40% of the original value of the prope rty recorded  in the fixed assets, 
excluding financial costs. The tax deduction is spread on a straight -line basis over the normal 
useful life of the property . 
5. Beneficiaries of the aid and allocation mechanism  
- Beneficiaries  – This scheme is reserved for small and medium -sized enterprises subject to 
corporation tax or income tax under an actual regime.  
- Allocation mechanism : By operation of law.  G/SCM/N/372/EU/Add.10  
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  - Conditions  – To qualify for the exceptional deduction, companies must : 
- be subject to corporation tax or income tax under an actual regime ; 
- meet the definition of a small or medium -sized enterprise, as defined in Annex I  of 
Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid 
compatible with the internal market in applica tion of Articles 107 and 108 of the Treaty.  
- be engaged in the retail of off-road diesel fuel  and not have, as of 1 January 2020, 
facilities for storing and distributing diesel fuel that is not coloured and traceable.  
Entitlement to the deduction is subject  to compliance with Article 17 of Regulation (EU) 
No 651/2014 . 
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
- Estimated total amount for 2020: unavailable.  
7. Duration of the subsidy and/or any other time limits  attached to it  
The exceptional deduction applies to property  acquired  new between 1 January 2020 and 
31 December 2022, and to new property  leased under  a leasing contract or a rental contract with 
a purchase option entered into between 1 January 2020 and 31 December 2022.  
4.1.6   Exceptional deduction scheme for investments in off -road machinery to replace 
machinery running on off -road diesel (GNR)  
1. Period covered by the notification   
2020.  
2. Policy objective of the aid scheme  
Support the gradual withdrawal of the reduced rate for off -road diesel fuel (GNR).  
3. Legal basis  
Article 39  decies  F of the General Taxation Code, created by Article 60 of Finance Law for 2020 
No. 2019-1479 of 28 December 2019.  
4. Form of the aid  
Article 39  decies  F of the General Tax ation Code (CGI) provides for two exceptional deductions to 
encourage the acquisition of  off-road machinery using alternative fuels to off -road diesel fuel 
(GNR) : 
- the deduction provided for in I of Article 39  decies  F of the CGI is applicable to building and 
public works enterprises, to enterprises producing solid mineral substances, to airpo rt operators , 
as well as to operators of ski lifts and ski areas , when purchasing certain off -road machinery ; 
- the deduction provided for in II of Article 39  decies  F of the CGI is only applicable to building 
and public works enterprises when they purchase certain off -road machinery to replace equipment  
more than five years old that the enterprises used previously for the same purpose . 
5. Beneficiaries of the aid and allocation mechanism  
- Beneficiaries  – This scheme is reserved for enterprises subject to corpora tion tax or income 
tax under an actual regime.  
- Allocation mechanism : By operation of law.  G/SCM/N/372/EU/Add.10  
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  - Conditions  – The deduction applies to off -road machinery, recorded as fixed assets, running 
on natural gas, electric power or hydrogen, as well as off -road machinery combining electric 
power and a petrol or E85 superethanol engine and those combining petrol with natura l gas 
fuel or liquefied petroleum gas whose emissions are less than or equal to a value established  
by decree, which fall into one of the following categories: equipment and tools used for 
industrial operations; handling equipment; engines installed in equ ipment . 
Eligibility for the exception deduction  is subject to compliance with Commission Regulation 
(EU) No 1407/2013 of 18 December  2013 on the application of Articles 107 and 108 of the 
Treaty on the Functioning of the European Union to de minimis  aid. 
6. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in the 
previous year)  
Estimated total amount for 2020: unavailable.  
7. Duration of  the subsidy and/or any other time limits  attached to it  
These exceptional deductions apply to property acquired new between 1 January 2020 and 
31 December 2022, and to new property leased under a leasing contract or a rental contract with 
a purchase optio n entered into between 1 January 2020 and 31 December 2022 . 
5  EMERGENCY SCHEMES  
5.1  Support for investment in strategic sectors for the resilience of the economy  
1. Policy objective and/or purpose of the subsidy (or aid scheme)  
Improve the autonomy and resilience o f French industrial sectors (creation of new production 
units, investments in existing production units, development of innovative technological 
processes) . 
2. Legal basis (reference, date)  
Aid schemes Nos . SA.39252, SA.40453, SA.40391, SA.40405 and SA.56985 , SA.57367 . 
3. Form of the subsidy (i.e., grant, loan, tax concession, etc.)  
Subsidy.  
4. Beneficiaries of the aid and allocation mechanism (calculation method and conditions)  
Beneficiaries  – All enterprises engaged in production activities in the fields of healt h, agri -food, 
electronics, and sectors supplying essential inputs to industry (chemicals, metals and raw 
materials) . 
5. Subsidy per unit or, in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if p ossible, the average subsidy per unit in the 
previous year)  
EUR 100 million (call for projects budget) . 
6. Duration of the subsidy and/or any other time limits  attached to it  
The subsidy is granted within the framework of  a call for projects that ended on 
17 November  2020. Subsidies can be granted until 31 December 2021 . 
 
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