Article 44 sexdecies of the French General Tax Code
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragraph of the same II, companies that are created between 1 January 2019 and 31 December 2023, that carry out an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income…