Reduction of STF for investment in SME

Article 16 of law TEPA of August 21st, 2007 created a reduction of STF in the event of investment in SME not - dimensioned.

The reduction is of 75% of the invested sums. It is reached a maximum with 50.000 €.

The investment on line. The reduction is granted for the direct investment in SME. The titles subscribed to the capital of SME must be then preserved until December 31st 5th year following the subscription.

The holding STF

The reduction of 75% energy up to 50.000 euros is also granted for the investment in a company respecting the criteria of SME and having for object the investment in other SME (the company is then called a holding STF, denomination of use not registered in the law). The investments in other SME carried out by the company must them also be preserved during 5 years.

The FIP STF

A weaker reduction, of 50% of the invested sums is also granted in the case of the investment in funds of investment of proximity which must respect specific criteria of investment in SME (the funds is then called a FIP STF, denomination of use not registered in the law). The reduction is in this case with more than 10.000 € instead of 50.000 € and is calculated on the amount invested in the FIP Net of the expenses of subscription and commissions within the limit of the percentage initially fixed of the credit of the funds invested in titles received n the other hand subscriptions for the capital of companies checking the conditions of the reduction in favor of the investment on line. The reduction obtained with the title of the investment in FIP STF comes to decrease the ceiling of reduction available for the investments on line or in holding STF.

Community payment of the assistances known as of " minimis "

The legislator pointed out that the device must respect the Community payment on the assistances known as " of minimis". This rule imposes, with an aim of avoiding any obstacle with competition, that the State aid granted a company cannot exceed a ceiling fixed at 200.000 euros over one slipping period of three exercises (that of the granting and the two preceding exercises). If the amount of the granted assistances exceeds this ceiling, that which is at the origin of this going beyond is famous like contravener with the ceiling for his totality, and the company should thus give up it. This ceiling is likely to be increased being a measurement of capital investment.

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