The Zone for
Restructuring a former Defense area - (ZRD)
Tax breaks for creations in ZRD (Zone
of Restructuring of the Defense):and the
Contract for the Revitalization of former
Defense Sites (CRSD) A budget of 3.5 million
euros is available to subsidize business
creation, development or existing company
diversification projects and to promote the
establishment of new companies in the
Châlons-en-Champagne greater metropolitan
area. What is the content of this measure?
The measure provides:
• Aid to the creation of
jobs under a full-time permanent employment
contract (excluding transfers), to the
safeguarding of jobs, in particular
conditions: business takeover, investments to
safeguard the viability of a company,
• Aid to
• Aid to consultancy and training
A selection committee determines project
eligibility and sets the amount of aid granted
to the company.
• For job creation, the
maximum amount allocated is €10,000 per
full-time permanent employment contract signed
for a minimum of 3 years.
• For job safeguarding, the maximum amount allocated is
€5,000 per full-time permanent employment
contract. The aid must comply with the maximum
rates of assistance specified by applicable
domestic and Community regulations. Perimeter
of eligible companies This measure applies to
companies established in the
Châlonsen-Champagne greater metropolitan area.
find the list of zones concerned under the
website of the CGET or by following the same
protocol as that explained for the PAT in
particular. You can benefit from the
system: If you set up your sole
proprietorship or your company in a ZRD. Whatever your tax
regime. If you have an
activity located in
the ZRD. If you have a sedentary employee
located in the ZRD. If you realize at least
25% of your HVAC from customers located in
ZRD. If the conditions are met, you will
• An exemption of 100% of
the eligible profit for 5 years from the
beginning of the activity.
• An exemption
of 2/3 in the first year following the period
of total exemption.
• An exemption of 1/3
the second year following the period of total
The total amount of aid granted
may not exceed EUR 200 000 over a period of
three tax years (de minimis rule).
Attention, it is possible that if you are
eligible for the ZRD you are also eligible for
another device; if that is the case, you have
6 months after the date of your creation to
choose between these measures which are not
I advise you, if you have the
possibility, to have you assisted beforehand
by a professional, because the choice is
Beware, for example, because
this provision is not valid if your company is
eligible for the AFR because you can claim a
cumulation of applicable aids and an
appropriate exemption scale.
You do not
have any preliminary steps to make, even if I
advise you to question the tax administration
to verify with certainty that you are eligible. Without
return of their share 3 months after the
request, the request is considered validated.
Your income tax return must be accompanied by
a document provided by the tax authorities to
justify the scope of your application for
You can read more info at
You can also benefit from:
from CFE for 5 years on deliberation of local
Exoneration of Tax Foncière on
the elements built during 5 years on
deliberation of the local authorities.
Exemption from employers' social security
disability-death and old-age, family
allowances, transport payments, FNAL) for 5
years from the date of creation.
latter is total for the fraction of
remuneration not exceeding 1.4 times the SMIC,
it is decreasing from 1.4 times to 2.4 times
the SMIC, and zero above 2.4 times the SMIC.
While the exemption is 100% for the first 3
years, it is 2/3 the following year and then
reduced to 1/3.
This exemption is not
cumulative with other such aid for employment. In order to benefit from the CFE and
property tax exemption, you must apply to the
tax department for which you
for CFE exemption before 31 December of the
year of creation.
Apply to the Tax
Department by completing a special declaration
with the location of the buildings before 1
January of the first year of application.
To benefit from the exemption of employers'
social security contributions, you can apply
to the URSAFF for which you are attached.
If the decision renders you favorable, it
takes effect the year after the creation.
Each year you will be required to provide
evidence of your claim for exemption.
addition to the first conditions mentioned
You have fewer than 11 employees
whose business is in ZRD (this limit is
prohibited between 2016 and 2018)
realize a HVAC or a balance sheet total of
less than 2M €
You exercise one commercial
or artisanal activity.
You can also
benefit from a tax credit of 750 euros per
employee employed for more than 1 year for 3
This one is imputed on the CFE. If
it is greater than this, the excess is
refunded to your company.
The total amount
of aid granted may not exceed EUR 200 000 over
a period of three tax years (de minimis rule).
In order to claim and retain this tax credit
each year, you must indicate in the CFE
declaration the number of employees affected
by the scheme.
To request a subsidy, contact the CRSD
bureau (see Contact section) or the consular
chambers (Chamber of Commerce and Industry of
Châlonsen-Champagne, Chamber of Trades of the
Marne) to obtain the subsidy request package.
The company making the request fills out the
documents contained in the package. It can
obtain the assistance of the CRSD bureau or
consular chambers to do so and request a
meeting at the CRSD office (Monday morning by
appointment) to meet all the concerned players
at once. Once the completed subsidy request
package is submitted to the CRSD bureau, the
subsidy can be granted within at most two