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Established by the Tepa law of August 21, 2007, amended by the Finance Act amendment for 2007, the laws of finance for 2008, 2009, 2010 and 2011, this device enables providers of the ISF to charge on their contribution, in the overall annual limit of € 45 000 :

This device can benefit the business manager who invests in his own company provided that the capital increase is justified by the real needs of society.

Invest in the capital of Oxygenez - you .com

Payments made between 16 June of year n and 15 June n + 1 to subscribe to the initial capital or capital of SME increases operational European open right to a reduction of the ISF due January 1, n + 1 50% of the amount paid (75% for subscriptions made prior to October 13, 2010), capped at €45,000 (€50,000 before October 13, 2010).

The titles should be kept until 31 December of the fifth year following that of the subscription.





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