Part Two: Taxes levied for the benefit of local authorities and various bodies

The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and veterans recognised as being in the public interest, which issue entries to the national lottery with the authorisation of the Minister for Veterans and under the control organised by the regulatory texts, provided that…

Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the extraction, handling and sale of materials extracted by them. However, mining companies that agglomerate iron ore are not exempt for this activity.

I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the same Article 44 sexdecies that they have created between 1 January 2018 and 31 December 2023, from the year following that of their creation. For seven years from the year following their creation, the exemption applies to…

I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the same Article 44 septdecies that they have created between 1 January 2019 and 31 December 2023, from the year following that of their creation. For seven years from the year following their creation, the exemption applies to half of the…

Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.

Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt from business property tax: 1° Up to 100%, live entertainment companies in the following categories: a) national theatres; b) other fixed theatres; b bis) live performance venues, where the company carries out the activity of operator of performance venues arranged for…

I. – Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business property tax for which they are liable, for the establishments they have created or taken over, from the year following that of their creation. II. – Companies may only benefit from this exemption if they have submitted…

I. – The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local authorities or public establishments for inter-communal cooperation with their own tax system within whose jurisdiction the establishments of the companies in question are located. The decision relates to the entire share due to…

I.-Communes or their public establishments for inter-communal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in Article 1639 A bis, exempt from the business property tax: 1° From the year following that of their establishment, doctors as well as medical auxiliaries mentioned in Book I and Book III of Part Four of the Public Health Code and subject to income…

I.-Subject to II of this article, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general decision taken under the conditions defined in article 1639 A bis, exempt from business property tax : 1° Agricultural cooperative companies and their unions as well as agricultural collective interest companies that employ between more than three and less than eleven employees; 2° Agricultural and wine…