REVITALIZATION OF THE FORMER DEFENSE SITE OF CHÂLONS-EN-CHAMPAGNE

Practical guide For requesting subsidies, loans and tax and social insurance exemptions under the Zone for Restructuring a former Defense area (ZRD) and the Contract for the Revitalization of former Defense Sites (CRSD).

CRSD Partners 2 Table of contents

I. Financial support measures for the creation and development of page 3 business or the diversification of existing companies Procedure to follow to request a subsidy

II. Preferential interest rate loans for SMEs page 4 Procedure to follow to request a loan

III. Tax and social insurance exemption measures for the creation of new page 5 businesses

IV. Details on tax exemption scheme page 6 Procedure to follow to file a tax ruling request

V. Details on social insurance exemption measures page 8 Procedure to follow to file a social insurance ruling request

VI. Contacts page 11

VII. Regulatory References page 12

VIII. Appendices page 13

CRSD Partners 3 I. Financial support measures for the creation and development of businesses or the diversification of existing companies.

A selection committee determines project eligibility and sets Context the amount of aid granted to the company. A budget of 3.5 million euros is available to subsidize business creation, development or existing company diversification pro- • For job creation, the maximum amount allocated is €10,000 jects and to promote the establishment of new companies in per full-time permanent employment contract signed for a the Châlons-en-Champagne greater metropolitan area. minimum of 3 years. • For job safeguarding, the maximum amount allocated is What is the content of this measure? €5,000 per full-time permanent employment contract. The measure provides: The aid must comply with the maximum rates of assistance spe- • Aid to the creation of jobs under a full-time permanent em- cified by applicable domestic and Community regulations. ployment contract (excluding transfers), to the safeguarding of jobs, in particular conditions: business takeover, invest- ments to safeguard the viability of a company, Perimeter of eligible companies • Aid to investment, This measure applies to companies established in the Châlons- • Aid to consultancy and training en-Champagne greater metropolitan area.

To request a subsidy, contact the CRSD bureau (see Contact section) or Procedure to follow to the consular chambers (Chamber of Commerce and Industry of Châlons- request a subsidy en-Champagne, Chamber of Trades of the ) to obtain the subsidy request package. The company making the request fills out the documents contained in the package. It can obtain the assistance of the CRSD bureau or consular chambers to do so and request a meeting at the CRSD office (Monday mor- ning by appointment) to meet all the concerned players at once. Once the completed subsidy request package is submitted to the CRSD bureau, the subsidy can be granted within at most two months.

CRSD Partners 4 II. Preferential interest rate loans for SMEs

Context The SOFIRED PME Defense loan is granted by BpiFrance specifically for SMEs that have been in business for more than 3 years (except for those created to carry out an acquisition or transmission operation) and that are financially sound.

What is the content of this measure? The measure consists of a loan to finance intangible expenditures, wor- king capital requirements, the acquisition and transmission of compa- nies, with the following loan conditions: • 100,000 to 1,000,000 euros ; • Reimbursable in 7 years, of which 2 years deferred ; • With no personal surety or guarantee ; • Subsidized loan.

Perimeter of eligible companies To benefit from this loan, the company must: • Be established in the Châlons-en-Champagne employment area; • Or be a company working in the defense sector.

To request a loan, contact the CRSD bureau (see Contact section) or the Procedure to follow to consular chambers (Chamber of Commerce and Industry of Châlons-en- request a subsidy Champagne, Chamber of Trades of the Marne) or bpifrance, in charge of handling the measure, to obtain the loan request package.

The company making the request fills out the documents contained in the package. It can obtain the assistance of the CRSD bureau or consular chambers to do so and as for the subsidy request it can request a mee- ting at the CRSD office (Monday morning by appointment) tomeet all the concerned players at once.

The completed loan request package must then be submitted to bpi- .

CRSD Partners 5 III. Tax and social insurance exemption measures for the creation of new businesses

Context: Perimeter of eligible Important: • This option is irrevocable for the term The order classifying the communities of companies of the exemption and applies for all the Châlons-en-Champagne employment The companies meeting the following cu- exemption measures of benefit to the area as a Zone for Restructuring a for- mulative conditions are eligible for these company; mer Defense area (ZRD) (category 1) was signed on May 28, 2015 by Madam Syl- exemptions: • Regulations regarding regional aid via Pinel, Minister of Housing, Territorial • Located in the perimeter of the Châ- exclude certain activities, in particu- and Rural Equality and Mr. Michel Sapin, lons-en-Champagne employment area; lar transport and its infrastructures, power generation and distribution, Minister of Finance and Public Accounts, • Creating a new business of an indus- and energy infrastructures. and published in the official bulletin on trial, commercial or artisanal nature, Communities of the Châlons-en-Champagne employ- May 30, 2015. leasing buildings for industrial or com- ment area zoned under regional aid: Bussy-Lettrée* mercial purposes with their equip- (51099), Châlons-en-Champagne* (51108), Champi- gneul-Champagne* (51117), * (51146), La ment, or carrying out non-commercial Cheppe (51147), Cheppes-la-Prairie (51148), What is the content of activities when they are carried out (51193), (51203), Donmartin-Lettrée* (51212), by companies subject to corporate Faux-Vésigneul (51244), * (51285), Jonche- this measure? ry-sur- (51307), Lenharrée* (51319), * income tax (this last condition being (51357), (51415), * (51453), Sainte- Méne- Companies that create a business in the required only for the corporate income hould (51507), Saint-Etienne-au-Temple* (51476), Saint- Gibrien* (51483), Saint-Martin-sur-le-Pré* (51504), , Châlons-en-Champagne employment area tax exemption). from May 30, 2015 to May 29, 2018 are * (51545), Soudé* (51555), * (51556), In certain conditions, the takeover of a Suippes (51159), Vassimont-et-* (51594), La eligible for the following cumulative Veuve* (51617), Vienne-le-Château (51621), Villiers-le- exemptions: company can entail eligibility for part of Château* (51634). the exemptions (see details below). * Municipalities belonging to the Châlons-en-Cham- • Full income tax exemption (corporate pagne greater metropolitan area. or otherwise); The request for a ruling (a priori analysis of eligibility, enforceable document) from • Exemption from employer social insu- the social insurance (URSSAF) or tax (DD- rance contributions (sickness-mater- FIP) administrations is encouraged. Classification of the Châlons-en-Champagne nity, disability-death, retirement) and Furthermore, the exemptions are subject municipality as a category 1 and category 2 Zone family allowance, total for compen- for Restructuring a former Defense area (ZRD) sation of less than 1.4 times the mini- to compliance with European regulations in force on aid to companies. / Rethel mum wage and tapering for compen- employment area sation equal to 1.4 to 2.4 times the When the ZRD in which the company is REIMS minimum wage); established is also located in a regional SAINTE-MÉNEHOULD • Exemption from Corporate Land development aid zone, in the six months EPERNAY Châlons-en-Champagne Contribution (CFE) and Corporate that follow its establishment or creation employment area Value Added Contribution (CVAE) and in the ZRD, the company can choose to CHÂLONS-EN-CHAMPAGNE place the exemptions under the ceiling property tax for built-up properties Epernay employment area (subject to a vote by the local admi- provided for regional development aid VITRY-LE-FRANÇOIS nistrations of the territory of establish- zones rather than the de minimis aid cei- Vitry-le-François ling. SAINT-DIZIER ment). / Saint-Dizier employment area

Troyes employment area

Classification of the Châlons-en-Champagne employment area as category 1 Zone for Restructuring a former Defense area (ZRD)

CRSD Partners 6 IV. Details on tax exemption scheme

Corporate income tax exemption

During the three-year period of appli- Group subsidiaries that create a business Corporate income tax cation of the measure, companies that in the area are also eligible. exemption period create a new business in the Châlons-en- A company that transfers its activities Champagne employment area are entit- to a ZRD is eligible unless it has already This total tax exemption shall be obtained led to a corporate income tax exemption. been the beneficiary of a profit exemp- for a period of 5 years, followed by a tape- tion scheme or territorial development ring exemption for 2 years, limited to the Eligibility premium in the five years that preceded application ceilings provided for by Com- the transfer. munity regulations on aid to companies Companies meeting the following cu- (“de minimis” ceiling or, optionally when A company taking over a pre-existing mulative conditions are eligible: this is possible, regional aid ceiling). business located in the ZRD or the crea- • Located in the perimeter of the Châlons- tion of activity pursuant to a transfer, a en-Champagne employment area; concentration or restructuring of pre- Procedure • Creating a new business of an indus- existing activities in the ZRD are not eli- The exemption must be indicated on the trial, commercial or artisanal nature, gible for the exemption except for the related corporate income tax return for leasing buildings for industrial or com- period remaining if the pre-existing acti- each tax period and on the income tax re- mercial use with their equipment, or vities benefitted from it. turn (for taxpayers subject to income tax) carrying out non-commercial activities A company with a non-sedentary activity in order to obtain the corporate income when they are carried out by compa- must employ at least one full-time seden- tax exemption. nies subject to corporate income tax. tary employee or equivalent in the pre- These returns must be filed within lead mises located in the ZRD or earn at least times required for each one of them. Can be considered the creation of a 25% of its revenues from customers loca- Important: Option to be indicated in the business: ted in the zone. six months from the start of business if • The creation of a new company; the company is likely to benefit from ano- • The creation of a new establishment ther exemption scheme. of an existing company (whatever its legal form) or the transfer of an esta- blishment in the employment area when the company does not already conduct the same business in this area. Regarding the 3-year scheme application period, the date of creation of the busi- ness is understood as being the start of business and thus the implementation of operating resources.

CRSD Partners 7

Exemption from Corporate Land Contribution (CFE) and Corporate Value- Added Contribution (CVAE) and property tax for built-up properties

Exemption from corporate Exemption from property tax Procedure land contribution (CFE) for built-up properties To claim a CFE and CVAE exemption, the and corporate value-added Upon a decision of the local administra- company must request it for each of the contribution (CVAE) tions, the property tax exemption applies establishments concerned: to buildings connected with an establish- • Using the provisional CFE return (form Municipalities and public institutions of ment meeting the conditions for the appli- 1447-C-SD) at the latest by December inter-community cooperation (EPCI) with cation of the CFE exemption. A property 31st of the year of creation, their own tax system can exempt compa- taxpayer owning professional premises • Or the annual CFE return (form 1447- nies from paying the CFE in exchange for benefitting from the CFE exemption also M-SD) at the latest the 2nd business day the creation and expansion of establish- benefits from the property tax exemption. after May st1 of the year following that of ments located in the perimeter of the ZRDs. the establishment expansion. In the event of a change in operator (busi- Exemption period Every year, the company must mention in ness takeover), the exemption is maintai- its CFE return all the tax items relating to ned for the period remaining and in the The exemption period for the CFE, CVAE the establishment entering into the scope same conditions if the previous operator and property tax is five years beginning of application of the exemption. benefited from it. A company transferring the year the follows the creation or the an establishment to a ZRD is eligible for second year that follows the expansion of To request the property tax exemption, the CFE exemption (except if the munici- an establishment. the taxpayer (owner, usufructuary, lessor pality of departure and the municipality of etc.) must file the request (form 6693-SD) the new establishment in the zone belong Eligibility with the property tax administration of the to the same public institution of inter- place of location of the buildings concer- community cooperation with single pro- Business creations and expansions of es- ned, before January 1st of the first year fessional tax system). On the other hand, tablishments carried out over a period of from which the taxpayer can benefit from transfers of establishments within the three years from May 30, 2016 to May 29, this exemption. perimeter of the employment area do not 2018 in the territory of the municipalities Any change over the course of a year rela- entail an exemption. and public institutions of inter-commu- ting to the operator or business conducted nity cooperation (EPCI) that have made It should be noted that if the change in must be notified to this administration exemption decisions. st operator or the transfer is not eligible pur- before January 1 of the following year. suant to the creation of a business (total Contact the CRSD bureau (see “contact” exemption), it is eligible pursuant to the section) to obtain the list of municipalities expansion possibly achieved on the occa- eligible. sion of this operation. The expansion of an establishment is cha- Taxes for Chamber of Commerce and In- racterized by the increase in the net built- dustry expenses and Chamber of Trades up property tax base. expenses are not concerned by this exemption.

Procedure to follow To file a request for a tax ruling, simply complete the template enclosed in appen- dix 1 and file it against a receipt or send it by registered letter with acknowledge- to file a request for a ment of receipt to: ruling (see enclosure) Direction départementale des finances publiques Service de l’expertise juridique Cité administrative Tirlet – 51036 Châlons-en-Champagne Cedex The request for the tax ruling must imperatively be made by an authorized repre- sentative of the company or by a person duly mandated for this purpose. N.B. The implementation of the ruling procedure is not mandatory to be able to benefit from the exemption schemes.

CRSD Partners 8 V. Details on social insurance exemption measures

Beneficiary companies

The exemption is for companies: • Conducting an industrial, commercial or artisanal activity; • Leasing industrial or commercial premises equipped with the equipment or furniture necessary to their opera- tion, except for equipment leasing and the leasing of residential buildings; • Or conducting a non-commercial professional activity within the meaning of article 92, 1° of the General Tax Code (i.e. the liberal professions, holders of duties and functions in a non-merchant capacity etc.).

To benefit from the exemption, such a company must establish itself or create itself to conduct a new business within the perimeter of a ZRD between May 30, 2015 and May 29, 2018. It must also possess an economic situation charac- terized by the presence of operating items or stocks necessary to the performance, within the establishment, of an effective economic activity.

N.B. The exemption does not apply, unless there is an exception otherwise*, to companies created pursuant to a concen- tration, restructuring or expansion of pre-existing activities, or pursuant to the takeover of such activities. *except when these activities pre-existing in the zone result from companies having implemented a job safeguarding plan or which are involved in insolvency proceedings.

Employees concerned

Employees granting entitlement to the exemption are those whose real and regular activity is indispensable to the execution of the employment contact and which is carried out in part or in whole in a ZRD.

However, when a company transfers jobs to a ZRD, it cannot benefit from the exemption on compensation paid to employees if it has already benefitted, pursuant to one or more of the 5 years preceding the transfer, from the social insurance contribution exemption applicable in a rural revitalization zone, an urban regeneration zone or urban free zone, or from a territorial development premium.

Moreover, concerning companies established or created in an area acquired for public purposes, the exemption does not apply for jobs transferred to this area from establishments located in the rest of the territory of the municipality or in that of neighboring municipalities.

CRSD Partners 9

How is this exemption applied? Important When the ZRD in which the company is established is also located in a regional development aid zone, in the Contributions concerned six months that follow its establishment or creation in The exemption concerns all employer social insurance the ZRD, the company can choose to place the exemp- contributions (sickness-maternity, disability, death, tions under the ceiling provided for regional develop- pension) and family allowances due on compensation, ment aid zones rather than the de minimis aid ceiling. except for the industrial accident-occupational disease However, this option is irrevocable for the term of the contribution. Other employer contributions remain due exemption and then applies to all the exemption sche- (national housing aid fund, transportation aid, supple- mes from which the company benefits. mentary pension scheme, autonomy solidarity contri- bution etc.) along with all employee contributions. Exemption period The social insurance contribution exemption is appli- Amount of exemption cable for a period of 5 years from the date of establish- The gains and compensation paid during a calendar ment or creation of the company in the ZRD. It applies month to the employees concerned are exempt from at the full rate the first 3 years and is then reduced by the contributions. The employer contribution exemp- one third the 4th year and two thirds the 5th year. tion is total for any hourly wage less than 1.4 times the minimum wage. It is reduced beginning at this thres- Reduction or elimination of the hold according to a scale set by decree on September 16, 2011, disappearing for employees whose hourly exemption compensation is greater than or equal to 2.4 times the Companies subject to the annual negotiation obliga- minimum wage. tion that do not begin salary negotiations shall see their employer social insurance contribution exemp- In Practice tion reduced by 10% pursuant to the compensation paid during the year the obligation to negotiate was not The amount of exemption is obtained by multiplying met. This exemption is eliminated if the company does the gross compensation paid to the employee by the not fulfill this obligation for three consecutive years. following coefficient:

T x {(2.4 x minimum wage x 1.4 x number of hours Non-accumulation paid / gross monthly compensation) -1.4]. The benefit of the exemption cannot be accumulated, for the employment of a same employee, with that T is equal to the sum of the contribution rates due by of State employment aid or another total or partial the employer for social insurance contributions (sic- exemption from employer social insurance contribu- kness-maternity, disability-death, pension) and family tions (except the deduction of employer contributions allowances at the rate of 3.45%. on overtime applicable in companies of less than 20 The result obtained by applying this formula is roun- employees) or the application of specific contribution ded to three decimal points, to the closest thousandth. rates, bases or flat contribution rates. If it is greater than T, it is taken into consideration for a value equal to T. Formalities Note: Companies benefitting from the ZRD exemption The employer must be up to date as regards its filing or are subject to Community regulations relating to de payment obligations with respect to URSSAF (social in- minimis aid or regional aid. surance administration) to benefit from the exemption.

CRSD Partners 10

Procedure to follow to request a social insurance ruling

The companies must: • Send a registered letter with acknowledgement of receipt to the following address: URSSAF Cham- pagne-Ardenne, Services d’assistance juridique, 202 rue des capucines CS 60001 51089 Reims Cedex • Indicating the in the subject heading “request for social insurance ruling” • See social insurance ruling letter template in appendix 2

A sample letter is attached in the appendix.

Information to include in the letter: • Nature of the business of the company (commercial or not, industrial, artisanal); • Date of establishment of the company (or unit) in the ZRD or in the public land area freed by the reorganization of the military units or establishments of the Ministry of Defense; • Location of the ZRD or the public land area; • Any modification in the legal situation of the employer within the meaning of article L. 1224-1 of the Labor Code (specifying if the employee contracts were transferred); • In case of company takeover, if the takeover took place pursuant to a job safeguarding plan, • If the company is entitled to employer social insurance contribution exemptions, reduced rates, base or flat rates for social insurance contributions for its employees, • In case of the transfer of a company to a ZRD, if the company has benefitted, for one or more years preceding the year of transfer, either from the exemption applicable for hiring one to fifty employees in ZRUs (Urban regeneration zone) or ZPRs (protection zone), or from the exemption applicable in ZFU (urban free zone), or the payment of a territorial development premium; • If the employer is up to date as regards its obligations with respect to URSSAF or has signed a pro- gressive debt discharge agreement.

The company must also certify: • That the establishment is a characterized economic reality within the ZRD: tangible establishment and operating items and stocks necessary to the performance within it of effective economic activity; • That employee(s) perform a real and regular activity indispensable to the execution of the em- ployment contact in whole or in part in the ZRD: performed in whole or in part in the establish- ment or activity performed outside the establishment if it is in the ZRD; • That the annual salary negotiation obligation is met; • That the employer meets the conditions provided for by Community regulations regarding natio- nal aid for regional purposes in case of the establishment, expansion or creation in a regional development aid zone, or “de minimis” aid in case of the establishment, expansion or creation in another zone.

CRSD Partners 11 VI. Contacts

The CRSD has a “one-stop bureau” To go further The “one-stop” bureau is the point of entry for any person In addition to the CRSD bureau, the CCI and Trade Chamber who wants information on the aid available for the esta- that can provide initial support, blishment and development of companies. It is in charge of: For any tax issue: • Analyzing and optimizing support for project promoters, The point of entry for any question regarding tax exemp- project per project tions under the ZRD scheme is the Company Tax Depart- • Supporting project promoters with the different partners ment (Service des Impôts des Entreprises (SIE)) by which of the CRSD, in particular the tax authorities and social the company is governed: insurance administrations, and consular chambers. In • SIE de Châlons-en-Champagne, 03 26 68 60 00 addition, the Chamber of Commerce and Industry of Cité Tirlet - 51036 Châlons-en-Champagne Cedex. Châlons-en-Champagne and the Chamber of Trades of the Marne are at your disposal to provide personalized • SIE d'Epernay, 03 26 58 78 18 support in implementing your projects. 21 rue du Moulin à Vent - BP 504 - 51331 Epernay Cedex • SIE de Sézanne, 03 26 80 50 33 7 rue des Récollets - BP 103 - 51122 Sézanne Cedex Jean-François Hesry • SIE de Vitry-le-François, 03 26 74 04 23  [email protected] 29 bis rue Carnot - 51037 Vitry Le François (33) (0)3 26 26 17 99 • SIE de Sainte-Ménehould, 03 26 60 83 13 3 rue Gaillot Aubert - 51800 Sainte-Ménehould • SIE de Reims (Est, Nord ou Ouest), 03 26 87 90 89 The consular chambers are also available to support to 136 rue Gambetta - 51080 Reims Cedex provide the support you need: • Chamber of Trades and Crafts of the Marne For any social insurance exemption matter: [email protected], (33) (0)3 26 40 22 03 • Chamber of Commerce and Industry of Châlons-en- • The legal department of the URSSAF of Champagne-Ar- Champagne denne is at your service. [email protected], Send a letter to the following address: (33) (0)3 26 21 11 33 URSSAF Champagne-Ardenne Services d’assistance juridique 202 rue des capucins CS 60001 51089 Reims Cedex The CRSD has a meeting place Meetings can be organized by appointment on Mondays from 9 to 11 am. Project promoters can meet all their contacts in a single location to obtain answers to their questions. Appointments should be made with the CRSD bureau or the CCI of Châlons-en-Champagne or the Cham- ber of Trades of the Marne.

CRSD Partners 12 VII. Regulatory references

• Order of 28 May 2015 on the delimitation of defense site restructuring zones, article 29 of rectifying Finance Act 2013-1279 of 29 December 2013 for 2013, decree 2009-555 of 19 May 2008 and the order of September 1, 2009 and its appendix. • Article 44 terdecies of the French general tax code concerning the corporate income tax and income tax exemption for the creation of activities in a ZRD • Article 1383 I (property tax exemption), article 1466 I quinquies B (CFE), article 1586 nonies (CVAE) of the French general tax code • Article 1647 C septies of the French general tax code on the CFE tax credit • Decree 2011-1113 of 16 December 2011 on the exemption of employer contributions applicable in defense restructuring zones, circular letter ACOSS 2010-111 of 13 December 2010, circular letter Acoss no. 2012- 0000001 of 9 January 2012. • UE regulation no. 1407/2013 of the Commission of 18 December 2013 rela- ting to the application of articles 107 and 108 of the treaty on the functio- ning of the European Union regarding to de minimis aid. • UE regulation NO. 651/2014 of the Commission of 17 June 2014 declaring certain categories of aid compatible with the internal market and in accor- dance with the guidelines of the European Commission of 23 July 2013 concerning State aid for regional development purposes for the 2014-2020 period (articles 13 and 14). • Decree no. 2015-1391 of 30 October 2015 modifying decree no. 2014-758 of 2 July 2014 regarding the regional development aid zones and zones of aid to investment for small and medium-size enterprises for the 2014-2020 period.

CRSD Partners VIII. Appendices

EXEMPTION OF PROFITS EARNED BY COMPANIES ESTABLISHED IN MILITARY RESTRUCTURING ZONES (ZRD)

Request relating to the application of the measure provided for by article 44 terdecies of the General Tax Code in application of the provisions of article L.80 B 1° of the book of tax procedures.

(1) I. IDENTIFICATION OF COMPANY

PERSONAL COMPANY: LAST NAME AND FIRST NAME: ...... TRADE NAME: ...... CORPORATION: COMPANY NAME: ...... LEGAL FORM: ...... NAME OF COMPANY HEAD: ...... SIRET NO. : DATE OF CREATION: ...... DATE OF START OF BUSINESS IN THE ZRD: ...... ADDRESS OF ESTABLISHMENT OF HEAD OFFICES: ...... TELEPHONE: ...... EMAIL: ...... ADDRESS(ES) OF ESTABLISHMENTS WITH OPERATING RESOURCES: (when there are several establishments, specify which are located in the ZRD) ...... NATURE OF TAX FOR WHICH TAX RELIEF SI REQUESTED: CORPORATE INCOME TAX:  INCOME TAX:  If you are self-employed have you opted- for release calls?: YES  NO 

COMPANY MEMBER OF A TAX GROUP (art. 223 A et seq. of GTC): YES  NO  Group parent 

If the activity is created in a municipality also located in a regional development aid zone (AFR), has the company opted for the application of article 14 of UE Regulation no. 651/2014 of the Commission, of 17 June 2014, declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty [formerly article 13 of EC regulation no. 800/2008 of the Commission of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty]? YES  NO 

(1) To be specified as necessary in paragraph IV Other necessary information.

1

1 (1) (1) II. TYPE AND NATURE OF ACTIVITIES PLANNED III. CONDITIONS OF CREATION

NATURE OF THE MAIN ACTIVITY: (For combined activities, the main activity should be specified.) Does the company carry out an identical activity in a ZRD? Yes  No  Commercial activity  Artisanal, Industrial  Non-commercial  Civil  Agricultural  Leasing of buildings for industrial or commercial use equipped with their equipment (buildings located in ZRD)  Will the new business in the ZRD be created pursuant to:

 The takeover of a pre-existing activity? Yes  No  Does the company carry out its main business in one of the following sectors: fishing and aquaculture,  Address of the activity taken over: …..... transformation and marking of farm products YES  NO   Has this company benefitted from the provisions of article 44 terdecies in a ZRD? Yes  No   Specify the nature of the business: ...... If so, in which years? ……………

   SECONDARY ACTIVITY, specify which:...... A geographic transfer? Yes No  Address of company before its transfer: …......    It is specified that companies conducting a non-commercial activity are eligible for tax benefits if they are incorporated Was the company located in a ZRD before its transfer? Yes No in the form of company paying corporate income tax, by right or optionally.  If so, did it benefit from the provisions of article 44 terdecies in a ZRD? Yes  No   Prior to its transfer, did the company benefit from the tax benefits related to the application of the following articles of the general tax code: 44 sexies (new companies), 44 sexies A (young innovative enterprises), 44 octies or 44 octies A (urban free zone), 44 duodecies (employment basins to re-energize) and 44 quindecies (rural revitalization zones) or did it benefit from a territorial development premium? CONDITIONS OF PERFORMANCE OF ACTIVITY Yes  No   If so, for which year(s) and for which tax measure? ……………………………… Is the activity performed in a non-sedentary manner? YES  NO 

 A concentration or the restructuring of activities? Yes  No  If so:  Address of the company(ies) concerned: ….... • does the company employ one sedentary employee, present full time or equivalent, carrying out  his/her functions only in the operating premises located in the ZRD?: Did the company(ies) concerned benefit from the provisions of article 44 terdecies in a ZRD?: YES  NO  Yes  No   If so, for which year(s)?

• does the company earn at least 25% of its revenues or sales receipts with end-customers located  Composition of share capital: ………………………………………… in the ZRD?: YES  NO 

(1) To be specified as necessary in paragraph IV Other necessary information.; Attach a copy of the up-to-date Articles of Association

3 2

2 (1) III. CONDITIONS OF CREATION

Does the company carry out an identical activity in a ZRD? Yes  No 

Will the new business in the ZRD be created pursuant to:

 The takeover of a pre-existing activity? Yes  No   Address of the activity taken over: ….....  Has this company benefitted from the provisions of article 44 terdecies in a ZRD? Yes  No   If so, in which years? ……………

 A geographic transfer? Yes  No   Address of company before its transfer: …......  Was the company located in a ZRD before its transfer? Yes  No   If so, did it benefit from the provisions of article 44 terdecies in a ZRD? Yes  No   Prior to its transfer, did the company benefit from the tax benefits related to the application of the following articles of the general tax code: 44 sexies (new companies), 44 sexies A (young innovative enterprises), 44 octies or 44 octies A (urban free zone), 44 duodecies (employment basins to re-energize) and 44 quindecies (rural revitalization zones) or did it benefit from a territorial development premium? Yes  No   If so, for which year(s) and for which tax measure? ………………………………

 A concentration or the restructuring of activities? Yes  No   Address of the company(ies) concerned: …....  Did the company(ies) concerned benefit from the provisions of article 44 terdecies in a ZRD?: Yes  No   If so, for which year(s)?  Composition of share capital: …………………………………………

(1) To be specified as necessary in paragraph IV Other necessary information.; Attach a copy of the up-to-date Articles of Association

3

3 IV. OTHER INFORMATION YOU FEEL IS NECESSARY TO ALLOW THE ADMINISTRATION TO DETERMINE IF THE CONDITIONS REQUIRED BY THE LAW TO BENEFIT FROM THE EXEMPTION ARE INDEED MET

In...... , on...... Certified as complete, accurate and faithful Signature (and function)

This request must be sent by registered letter with acknowledgement of receipt or handed over against receipt to THE DEPARTMENTAL OR REGIONAL TAX ADMINISTRATION to which the department with which the company files its returns belongs. For companies filing in the Département of the Marne: DIRECTION DEPARTEMENTALE DES FINANCES PUBLIQUES DE LA MARNE PÔLE DE GESTION FISCALE DIVISION EXPERTISE JURIDIQUE CITE ADMINISTRATIVE TIRLET 51036 CHALONS EN CHAMPAGNE CEDEX

4

4 IV. OTHER INFORMATION YOU FEEL IS NECESSARY TO ALLOW THE ADMINISTRATION TO DETERMINE IF THE CONDITIONS REQUIRED BY THE LAW TO BENEFIT FROM THE EXEMPTION ARE INDEED MET URSSAF Champagne-Ardenne Service d’assistance juridique CS 60002 51089 REIMS CEDEX

Re: ZRD of Châlons-en-Champagne – Request for Social Security Ruling

Dear Madam,

By this letter I am requesting the examination of a request for a social insurance ruling under the Zone for the Restructuring of a Defense area (ZRD) of Châlons-en-Champagne and am communicating the following information necessary to the examination of my request by your department.

- Identity of the company and last/first name of the person legally responsible for this company [fill in] - Nature of the company’s activity: [specify if it is commercial or not, industrial, artisanal] - Date of establishment of company or unit in the ZRD or in the public land area freed by the reorganization of the military units or establishments of the Ministry of Defense - Location of the ZRD: Châlons-en-Champagne - Modification in the legal situation of the employer within the meaning of article L. 1224-1 of the Labor Code (specifying if the employee contracts were transferred): [fill in] - In case of the takeover of a company in a ZRD, - If the company benefits from employer social insurance contribution exemptions reduced rates, bases or flat rate contributions for its employees: [fill in] - In case of the transfer of a company in a ZRD, if the company benefitted, for one or more years preceding the transfer, from the exemption applicable for the hiring of one to fifty employees in the ZRUs or ZRRs, or the exemption applicable in the ZFUs, or the payment of the territorial development premium: [fill in] In...... , on...... - If the employer is up to date as regards its obligations with respect to URSSAF or has signed a progressive debt discharge agreement: [fill in]. Certified as complete, accurate and faithful Signature (and function) In addition, I communicate the following information:

- My company does indeed have characterized economic reality within the ZRD: tangible establishment and operating items and stocks necessary to the performance within it of effective economic activity: [YES or NO] - My establishment performs a real and regular activity indispensable to the execution of the employment contact of the employee(s) in whole or in part in the ZRD: performed in whole or in part in the establishment or activity performed outside the establishment if it is in the ZRD: [YES or NO] - The annual salary negotiation obligation is fulfilled: [YES or NO] - The employer meets the conditions provided by Community regulations relating to national aid to investments for regional development purposes in case of establishment, expansion or creation in a regional This request must be sent by registered letter with acknowledgement of receipt or handed over against receipt to development aid zone, or de minimis aid in case of establishment, expansion or creation in another zone: THE DEPARTMENTAL OR REGIONAL TAX ADMINISTRATION to which the department with which the [YES or NO] company files its returns belongs.

For companies filing in the Département of the Marne: In the hope that this information may be useful thanking you in advance for your consideration of my request for a social insurance ruling, I remain, DIRECTION DEPARTEMENTALE DES FINANCES PUBLIQUES DE LA MARNE PÔLE DE GESTION FISCALE DIVISION EXPERTISE JURIDIQUE Respectfully yours CITE ADMINISTRATIVE TIRLET 51036 CHALONS EN CHAMPAGNE CEDEX First - Last name, function

4