Company Creation or Recovery Assistance (Acre)

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Aid for the creation or resumption of a company (Acre) consists of temporary exemption from social contributions at the beginning of the activity. The benefit of Acre and the formalities to be carried out differ for micro-entrepreneurs (" self-employed ").

Micro-entrepreneur

Aid for the creation or take-over of a company (Acre) is a scheme designed to encourage entrepreneurs to create or resume a company.

The beneficiary of the Acre benefits from a exemption from 50% on his social contributions until the end of 3e calendar quarter after the company's date of registration.

Please note

To benefit from the Acre as long as possible (up to 12 months), it is advisable to make your request at the beginning of the calendar quarter (January, April, July or October).

As a reminder, the amount of social contributions varies depending on the nature of the activity.

Example :

A micro-entrepreneur starts his online sales activity (e-commerce). As a trader, the amount of his social contributions corresponds to 12.30% its turnover.

He shall complete his application for Acre at the same time as his declaration of commencement of activity (registration), on June 3, 2025.

In receiving the Acre, the amount of its contributions shall be reduced to 6.20% its turnover, until march 31, 2026.

Here, the benefit of Acre expires after 10 months only. By applying in April (beginning of calendar quarter), the micro-entrepreneur would have received Acre until the same deadline (March 31, 2026) but for 12 months.

The Acre must not be confused with 2 devices:

To benefit from Acre as a micro-entrepreneur, you must be in any of the following :

Warning  

The tax relief relates to the creation and extension of establishments in Priority areas of the city (QPV) until December 31, 2024. The extension of these exemptions is not foreseen at present.

You must be in start of activity and not have benefited from the Acre during the 3 previous years (under another company creation or take-over).

Acre is not automatic pitch for micro-entrepreneurs.

Acre’s application must be submitted from the start of business.

When you complete your activity report on the company Formalities Window site, you must download and complete the Acre application form. You must then forward it to the Urssaf from theUrssaf messaging space accompanied by subsequent documents :

  • Justification for creating an activity (downloadable from the website of the formalities desk)
  • Evidence that you are eligible for Acre (see table below).
Tableau - Supporting documents to be attached to Acre's application

Criteria to benefit from the Acre exemption

Supporting documents to be provided (copy of original)

Job-seeker compensated

Notification of entitlement or last payment document

Unpaid job seeker registered in France Labor 6 months in the last 18 months

Registration history for France Travail

Beneficiary of Active Solidarity Income (RSA) or Specific Solidarity Allowance (SSA)

Proof of entitlement to or receipt of the aid mentioned

Young people aged 18 to 25

For children under 26, the proof of date of birth is sufficient

Person under 30 without compensation (insufficient length of service for entitlement) or person under 30 recognized as disabled

  • For 26 to less than 30 years old: self-certified statement of non-compensation by the unemployment insurance scheme or employment contract accompanied by any evidence of its termination
  • For a disabled person: proof of recognition of a disabled person issued by the Departmental Commission of the Rights and Autonomy of Persons with Disabilities (CDAPH).

Employee or person dismissed from a company for the purpose of safeguarding, reorganization or winding-up proceedings which takes over the company's activity

Copy of the judgment opening the winding-up proceedings or, failing that, a certificate from the liquidator, the administrator or the Judge-Commissioner.

Person who has entered into a Cape (company project support contract)

Copy of company Project Support Contract (Cape)

Person building a company within a priority city policy area (QPV)

Justification of the address of the establishment where the activity is carried out in the QPV

Child Education Shared Benefit (PrePare) Recipient

Notification of entitlement to the benefit in respect of the last payment

Warning  

The tax relief relates to the creation and extension of establishments in Priority areas of the city (QPV) until December 31, 2024. The extension of these exemptions is not foreseen at present.

FYI  

The Urssaf provides a practical sheet for complete the Acre request step by step.

To benefit from the Acre as long as possible (up to 12 months), it is advisable to make your request at the beginning of the calendar quarter (January, April, July or October).

The Ussaf shall take a decision on the application within a period of 30 days. In the absence of a response, the Acre is considered to be tuned.

Other situations

Aid for the creation or take-over of a company (Acre) is a scheme designed to encourage entrepreneurs to create or resume a company.

The beneficiary of the Acre benefits from a exemption from social contributions for 12 months. The exemption may be total or partial.

Please note

This is an exemption from contributions for sickness, maternity, basic pension, old age, invalidity, death and family allowances.

The Acre must not be confused with 2 devices:

Acre shall be open to persons who start or resume a professional activity or who undertake the exercise of another self-employed profession:

  • Or on a self-employed basis individual business : creation or resumption of a non-micro-company The activity may be industrial, commercial, craft, liberal or agricultural. In addition, collaborating spouses who have opted for the revenue-sharing basis of the Head of company, may also benefit from the Acre exemption (provided that the Acre exemption of the Head of company is in progress). Thus, the Acre exemption will automatically apply to the income share of the collaborating spouse, for the remaining period of exemption of the head of company.
  • Either as a business (SARL/EURL, SAS/SASU, SA, etc.) provided that they are effectively controlled. Effective control is allowed if you respect one of the following conditions :
    • You hold, personally or with your spouse, Civil partnership partner, cohabiting partner or ascendants and descendants, more than 50% capital, of which at least 35% in a personal capacity.
    • You run the business and hold, personally or with your spouse, Civil partnership partner, cohabiting partner or your ascendants and descendants, at least 1/3 capital, of which at least 25% on a personal basis, provided that another partner does not hold more than 50% capital.
    • Applicants who together hold more than 50% capital, provided that one or more of them are directors and that each applicant has a capital share equal to at least 1/10e on behalf of the principal partner.

This control condition shall be fulfilled for at least 2 years from the creation/takeover of the company. Otherwise, the Urssaf may withdraw the benefit of the Acre and demand the refund of the contributions from which the contractor has been exempted.

Warning  

To qualify for the Acre, you must not have received the device during the 3 previous years (under a previous activity).

During the exemption period, you will acquire quarters for retirement with the plan of his new activity, according to his income. For the supplementary retirement of self-employed persons, the entitlements are validated on the basis of the contributions paid (no exemption).

The amount of the exemption depends on annual income of the beneficiary (the income taken into account when reporting real income):

  • Exemption is total if the working income is less than 75% the annual Social Security ceiling (PASS), i.e. less than €35,325
  • The exemption becomes degressive if the professional income is between 75% and 100% the annual ceiling for social security, i.e. between €35,325 and €47,100
  • Exemption is not not applicable when the occupational income reaches or exceeds the annual Social Security ceiling, or €47,100

Please note

During this exemption period, the Head of company acquires quarters for retirement with the plan of his new activity, according to his income. For the supplementary retirement of self-employed persons, the entitlements are validated on the basis of the contributions paid (no exemption).

You have no no formalities to be carried out to benefit from Acre.

Acre is obtained automatically upon the creation or takeover of a company, provided that it has not benefited from Acre during the 3 previous years (under a previous activity).

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