5 Questions
What is the maximum income limit for businesses to receive the ZRR exemption?
€200,000
What is the deadline for businesses to receive the ZFU-TE exemption?
December 31, 2022
What is the minimum number of employees required to be eligible for the ZRR exemption?
11
What is the minimum number of employees required to be eligible for the ZFU-TE exemption?
5
What is the minimum percentage of employees required to be residing in the zone or a QPV for the ZFU-TE exemption?
50%
Study Notes
- The Zone of Rural Revitalization (ZRR) is an area located in rural territory which lacks activity.
- In order to revitalize these rural areas, the State has set up a system of tax exemption which you can benefit from as a liberal professional.
- The conditions which you must meet to be eligible for the exemption are that you must be installed before December 31, 2022, you cannot be a substitute, your head office and all of your activities must be located in the ZRR, and you must have fewer than 11 employees.
- The exemption is automatic if you meet the conditions, and you can request confirmation from the tax department.
- After you have received the exemption, you will have to pay taxes on income exceeding the maximum limit of €200,000 over three consecutive years.
- The ZFU-TE is an urban area that seeks to attract and facilitate business creation.
- The ZFU-TE exemption is available to professionals who are installing their business before December 31, 2022, have their head office and all their activities located in the zone, and have at least 50% of their employees residing in the zone or in a QPV.
- If a business already benefits from the ZFU-TE exemption, it can continue to do so for the remaining period.
Learn about the tax exemptions available for liberal professionals in the Zone of Rural Revitalization (ZRR) and the Zone Franche Urbaine - Territoire Entrepreneur (ZFU-TE). Understand the eligibility criteria, application process, and conditions for availing these exemptions.
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