Besides national and international recognition of their skills, holders of the Entreprise du Patrimoine Vivant (EPV) label benefit from a series of advantages.
Labelled companies can apply for two different tax credits: an increased crédit d’impôt apprentissage (apprenticeship tax credit)up to € 2 200 per apprentice, and a 15% crédit d’impôt création (creative tax credit) on the costs of creating new products.
Apprenticeship Tax Credit
According to the Code Général des Impôts (General Tax Code), the crédit d’impôt apprentissage (apprenticeship tax credit) is equal to the annual average number of apprentices with contracts of at least one month, multiplied by € 2 200.
1. Company X employed two apprentices in 2009:
- Apprentice A, employed from 01/01/08 to 31/01/09 (i.e. one month’s presence for 2009)
- Apprentice B, employed from 01/01/09 to 31/12/09 (i.e. 12 months’ presence for 2009)
2. The contracts of these two apprentices amounted to at least six months.
3. Annual average number of apprentices in 2009: 13 months / 12 months = 1.08
4. Amount of tax credit = 1.08 x € 2 200 = € 2 376
Company X will therefore receive apprenticeship tax credit of € 2 376.
Creative Tax Credit
The crédit d’impôt création (creative tax credit) concerns companies that incur expenses with the design of new products, and amounts to 15% of those expenses on ‘creation’, compared to 10% for other eligible companies.
Those expenses are in connection with the development of products or a product range whose appearance (in particular, their lines, contours, colours, materials, shape and texture) or functionality sets them apart from existing industrial or craft objects, or from earlier series or collections.
Find out more about tax credits:
Crédit d’impôt apprentissage (apprenticeship tax credit):
o Decree of 21 July 2006 on apprenticeship tax credit
o Tax instruction 4 A-3-06 N° 22 of 7 February 2006 on apprenticeship tax credit
o Apprenticeship tax credit application form
o Consult the special report on apprenticeship tax credit on the website of the tax authorities
ECONOMIC DEVELOPMENT SUPPORT
A collective presence at high-profile trade fairs, specific export support in partnership with Business France, individual support in association with commercial and professional bodies: a wealth of individual and group support is made available to labelled companies in their development.
Need export support? A partnership between the French Directorate-General for Competition, Industry and Services (DGE) and Business France, the French agency for international enterprise development, has been put in place with three objectives:
- to provide a premium service offering collective or individual support for both first-time and established exporters;
- to offer a programme of actions for the major sectors covered by EPV-labelled companies;
- to support them through all the stages of the export process.
What specific advantages are there for labelled companies?
- individual support to cater for their specific needs: export analysis, pre-mission preparation, support through international volunteers and Economic Missions, and access to SIDEX financial support;
- the organisation of visits by foreign opinion leaders to France, to present companies’ know-how and workshops;
- special privileges for labelled companies in the context of collective actions (trade fairs, meetings with buyers, product and know-how presentations);
- promotion of the label internationally, through advertising campaigns as part of collective actions;
- access to customer/opinion-leader files for markets and areas of development for labelled companies.
Meanwhile, a partnership between the French State, the Institut Supérieur des Métiers (ISM) and the SIAGI, a mutual guarantee company for craft and related activities, aims to improve labelled craft companies’ access to the funding needed for their development.
This means labelled companies can benefit from:
- expertise to help them with their expansion plans (relevance, timeliness, feasibility, execution, financing);
- support to gauge their financing needs and present them in a way that facilitates decision-making by bank staff (taking into account companies’ ‘immaterial’ assets, etc.);
- a guarantee proposed by the SIAGI for the credit applied for.
To that end, the SIAGI sets aside specific resources for labelled companies, including assigning a dedicated contact person at the SIAGI’s head office, running bank marketing actions, and following up on the actions carried out for those companies that request it.
Tel.: +33 (0)1 48 74 62 06
Find out more about economic development support:
o DGE / Business France partnership
o SIAGI brochure Garantie des investissements de croissance
o Partnership protocol between the State, the SIAGI and the ISM