The government of France introduced a Bill into the National Assembly on 21 August 2013 in relation to tax incentives for entrepreneurs in crafts, trade and small businesses. Accordingly, entrepreneurs are exempt from the additional tax on real estate implemented by article 1601 of the General Tax Code. The territorial scope of the exemption is national, including the overseas departments (DOMs) – French Guiana, Guadeloupe, Martinique, Mayotte and Reunion.
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