8 billion euros of new relief including 6

The tax burden is not the first test of installation in a country - happens in third position after market opportunities and the geographical situation-, but the tax attractiveness efforts made by the France seem to play an increasing part in the decision of firms to settle there. Their levies have indeed substantially narrowed: 16.7 of GDP, compared to 17.3 in 2000. Between 2007 and 2008, the companies received 11.8 billion euros of new relief, including 6.3 billion tax on corporations and 2.6 billion business tax. And is that a start since the reform of professional tax agreement earlier this year and the rise in charge of credit tax research will continue to significantly alleviate the tax burden in the future. The France has "made the choice to foster certain forms of activity." "Thus, several tax regimes are favourable to the groups", explained the Court of Auditors in a recent report. "We are attractive when the Government decides to put the package and do know;" "efficiency requires some form of radicalism", confirms Pierre Nanterme, Chairman of the Economic Committee of the Medef. Review of the most award-winning measures.

Research tax credit. Tripled in 2008, it should be an expense to the State of EUR 4 billion in 2010. He urged companies to settle in France: Novartis (pharmacy) chose Rueil-Malmaison to develop its third world pole of clinical research. The British Icer (semiconductor) is extended to Sofia-Antipolis to accelerate his research on fourth generation mobile. The improvement of the taxation of patents and the sustainability of the pre-payment of the CIR for SMEs will still enhance the attractiveness of the device.

Exemption from capital gains from the sale of securities. Since 2007, the France joined the majority of the countries of the OECD in relieving tax capital gains long term assignment of participation (sale in a company). Measurement is extremely expensive for the State (6.1 billion euros last year, after 12.5 billion in 2008), but it allows to attract holdings on national soil: their number rose from 1.112 2007 1.276 in 2009. "If these capital gains were taxed at the normal rate, the titles (...)". "would have been assigned in Germany or elsewhere", stated Eric Woerth recently.

Unpatriated. The modernization of the economy law encourages the installation in the France of the unpatriated, these foreign executives called job time-limited in France, by exempting them from tax. "The measure is not major, but it provides an atmosphere more favourable to foreigners," said a Government Advisor. By relaxing the rules for installation of large surfaces, the LME also promotes that foreign signs (Lidl, Metro, etc).

Business tax. New investments are more subject to business tax since the end of 2008. An argument that would have prompted some institutions to settle in France, even before that the Government Act the removal of the TP on the set of equipment in 2010 (i.e. a decrease of EUR 6.3 billion tax each year).

Pole of competitiveness. Competitiveness clusters have attracted more than 500 foreign companies: Canon, Siemens, Tata, Bombardier, etc. Funded grant, they also offer a total exemption from tax for the first three years recipients.