Article 44 quindecies of the French General Tax Code
I. – In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxation system for their results and that carry out an industrial, commercial or craft activity within the meaning of article 34 or professional activity within the meaning of 1 of article 92, are exempt…