This tax credit, a tax advantage reserved for catering companies, whose manager or an employee holds the title of master restaurateur, is equal to 50% of the eligible expenses, taken into account within the limit of € 30,000, incurred. during the calendar year in which the title of master restorer is granted and the following 2 years.

This tax credit concerns master restaurateurs who obtained their title between November 15, 2006 and December 31, 2017.

Affected companies
Companies operating a restoration fund can benefit from the tax credit:

• subject to a real tax regime (which excludes fixed-price companies, micro-enterprises and micro-entrepreneurs);
• whatever their form (sole proprietorship, partnership or capital company, etc.);
• for any tax regime (on income or on companies);
• even if the company benefits from a temporary tax exemption, in application of regional planning measures or encouragement for creation and innovation.

Title of master restorer
For the tax credit to be granted, the title of master restaurateur must be held on December 31 of the year in which the tax credit is received by:

• either the manager of the company: operator, manager, president, general manager;
• or an employee, employ...Log in to see the rest ...

Business Tax Service

Entreprise exploitant un fonds de restauration