Tax Free Zones (TFZ)

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.

Requirements :

• 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)
• Cenon
• Floirac
• Lormont

• Author(s)
• Latest Posts

Benoît LAFOURCADE

Co-Founder, Partner & Solicitor -
International Corporate Law & Litigation
Benoît, Delcade’s co-founder, is a Paris Bar lawyer and UK Solicitor (London).

Advisor for various embassies, working closely with the firm's team, Benoît offers his services to French and foreign companies requiring cross-cutting strategic and legal support in business law.

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• Setting Up Business in France – The Action Plan For Business Growth and Transformation Bill - May 17, 2019
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• Posting of foreign employees in France : main legal requirements - October 23, 2018
• Trade secrets directive - September 30, 2018

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• Author(s)
• Latest Posts

Fabrice DELOUIS

Co-Founder & Partner - Taxation
Fabrice DELOUIS has been assisting his customers throughout their projects for the past twenty years.

He majored in tax law and obtained a DJCE (Diplôme de Juriste Conseil d’Entreprise/Business Law Consultant Degree). He also holds a Master of business and Tax Law.

• Taxation on dividends : amendment to the regime after the steria case - February 1, 2016
• Individual taxation and capital gains deriving from the transfer of securities - December 2, 2015
• Claim on french social contributions: consequences of « de ruyter » case - October 28, 2015
• Foreign companies collecting french-source dividends: you may get a tax refund! - September 24, 2015
• Holding : an attractive tax regime - July 15, 2015
• Double tax treaty (DTT) - July 7, 2015
• Impatriates Tax Regime - June 22, 2015
• Tax Free Zones (TFZ) - June 16, 2015
• Video game development tax credit - May 26, 2015
• Fiscal fraud : new online examples of tax schemes - February 19, 2015

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