Facilities operated or owned by any public or private individual or company that could cause damages or trigger disadvantages to health and public safety, agriculture, or nature and the environment are subject to specific regulations. Prior authorization or a declaration detailing the dangers or disadvantages may be required to operate these facilities. Companies that are liable to pay the general tax on polluting activities are subject to double taxation in the sense that they are liable to pay (i) a specific fee for the authorization and then (ii) an annual fee for operating the facility.

Various measures have been implemented to exempt all or part of some investments from business and real estate taxes.

In addition, VAT is levied at the reduced rate of 5.5% on works that improve the energy quality in residential premises and are completed for more than two years. The aim is to support (i) households by reducing energy bills and (ii) activities and employment in the construction sector. Work qualifying for this reduced rate must relate to certain equipment, such as insulation materials of glass walls or insulating shutters, heating control equipment, or equipment for energy production from a renewable source, except those using the radiative energy from the sun (solar panels).

The “Loi de Transition Energétique” has also set up energy transition tax credits equal to 30% of the cost of the works, up to a limit of EUR 8,000 for a single person and EUR 16,000 for a couple, and zero-interest eco-loans to finance energy refurbishment.