TFZ result from a policy in favor of urban development aiming at increasing company settlement in areas having priority, especially because of the unemployment rate.
All company that settle in such areas and hire local workers can benefit from tax exemptions, regardless of their legal status.
- The company’s activity must be industrial, commercial, craft or professional ;
- More than 50 employees ;
- Sales revenue < €10 million ;
- Owned at less than 25% by another company which employs more than 250 employees.
Since 1996, Gironde contains the following TFZ :
- Hauts de Garonne, Bastide, Quais Queyries, Brazza (in Bordeaux)