SUBSIDIES

NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1 OF THE GATT 1994
AND ARTICLE 25 OF THE AGREEMENT ON SUBSIDIES
AND COUNTERVAILING MEASURES

European Union

Addendum

The following addendum to the notification of the European Union, dated and received on 31 July 2025, relates to subsidy programmes of France.

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Table of contents

1   SPECIFIC SCHEMES. 3

1.1   Framework scheme No. SA. 58979 for regional aid for the period 2014-2023. 3

1.2   Framework scheme No. SA. 111668 for regional aid for the period 2024-2026. 3

2   REGIONAL SCHEMES. 4

2.1   Metropolitan France. 4

2.1.1   Tax exemption and reduction for new enterprises in regional aid areas. 4

2.1.2   Tax exemption and reduction for enterprises located in rural revitalization areas
(ZRRs and ZFRRs) 6

2.1.3   Tax scheme to support start-ups in "priority development areas" (ZDPs) 7

2.1.4   Optional exemptions from the territorial economic contribution (CET) and from property tax on buildings in rural business revitalization areas and in town centre revitalization areas. 8

2.2   Corsica - Tax credit for certain investments made and exploited in Corsica (CIIC) 9

2.3   Overseas local communities (overseas departments and regions and overseas communities (DROM-COM) and New Caledonia) 10

2.3.1   Tax aid for productive investments in French overseas departments and territories. 10

2.3.2   Tax reduction for profits from operations in the New Generation Free Zones for Activities (ZFANGs) in overseas France. 14

2.3.3   Transport support measure for the French overseas departments (freight aid) 15

2.3.4   Call for projects - Digital territorial continuity in overseas France. 17

2.4   Urban areas in difficulty. 18

2.4.1   Tax concessions for enterprises located in urban free zones - entrepreneurship territories (ZFU-TEs) 18

3   RESEARCH AND DEVELOPMENT (R&D) SCHEMES. 19

3.1   Framework scheme No. SA. 58995 for aid for research, development and innovation. 19

3.2   Framework scheme exempt from notification No. SA. 111723 for aid for research, development and innovation (R&D&I) for the period 2024-2026. 20

3.3   Framework scheme exempt from notification No. SA. 111725 regarding aid for Important Projects of Common European Interest (IPCEIs) for the period 2024-2026. 21

4   SECTORAL SCHEMES. 22

4.1   Aid for SMEs. 22

4.1.1   SME Aid scheme No. 100189 (formerly aid scheme No. SA. 59106) 22

4.1.2   Framework scheme exempt from notification No. SA.111728 regarding aid for SMEs
for the period 2024-2026. 23

4.1.3   Exempt scheme No. SA.108574 regarding aid for broadband infrastructure in continuation of the Ultra-High-Speed Broadband Plan for France. 23

4.1.4   Tonnage-based tax scheme. 24

4.1.5   Exceptional deduction scheme to support industrial SMEs' investments in digital transformation and robotization. 26

4.1.6   Exceptional deduction scheme for investments in diesel fuel storage and distribution facilities. 27

4.1.7   Exceptional deduction scheme for investments in off-road machinery to replace machinery running on off-road diesel (GNR) 28

4.1.8   Tax credit for investment in green industry. 29

4.1.9   Deduction for increase in dairy and suckler cattle stock value. 30