Skip to content

Financing solutions Public aid, factoring ...

How to act after the health crisis?

 

 

À l'issue de la réunion sur l'accompagnement des secteurs affectés par la crise sanitaire du 30 août 2021, Bruno Le Maire a annoncé les évolutions suivantes s'agissant des mesures de soutien dans les prochains mois :

  • Maintien du fonds de solidarité en septembre selon les mêmes modalités que pour le mois d'août (compensation de 20 % de la perte de chiffre d'affaires dès lors que l'entreprise justifie d'une perte d'au moins 10 % de son chiffre d'affaires). Afin d'inciter à l'activité, les entreprises devront également avoir réalisé au moins 15 % de leur CA de référence (nouveau critère). Mais arrêt de ce dispositif fin septembre.
  • À partir du mois d'octobre, le dispositif de compensation des coûts fixes prend le relai du fonds de solidarité : il sera donc élargi à toutes les entreprises des secteurs S1/S1 bis (auparavant, seules les entreprises des secteurs S1/S1 bis réalisant plus d'1 M€ de CA mensuel étaient éligibles, avec quelques secteurs seulement qui n'avaient pas le critère de minimum de CA). Le ministère prévient que le traitement des dossiers sera plus long, soit une indemnisation sous "quelques semaines" contre "quelques jours" pour le fonds de solidarité ;
  • En août, le fonds de solidarité est adapté selon le décret n°2021-840 du 29 juin 2021 ainsi que le décret n°2021-1087 du 17 août 2021 pour accompagner les entreprises pendant les étapes de réouverture. Sur le site impots.gouv.fr, le formulaire de demande d'aide au titre des pertes de chiffre d'affaires du mois d’août 2021 est ainsi accessible depuis le 15 septembre 2021. Les demandes peuvent être déposées jusqu'au 31 octobre 2021.
  • Maintien des dispositifs de soutien (fonds de solidarité, activité partielle et exonération de charges sociales) dans les départements d'Outre-mer qui sont encore soumis à des obligations de fermeture administrative ;
  • Des plans d'actions spécifiques vont être mis en place pour trois secteurs : l'évènementiel professionnel, les agences de voyages et les professionnels de la montagne ;
  • Une nouvelle clause de revoyure début novembre

To know more

National Recovery and Resilience Plan

Following on from the hearing of Bruno Le Maire and Olivier Dussopt by the finance and European affairs committees of the National Assembly and the Senate to present the National plan for recovery and resilience, you will find the two documents:

  • The PNRR national recovery and resilience plan;
  • The summary of the PNRR communicated by the Government to parliamentarians where p9 it is a question of European projects within the framework of the PNRR and where one speaks of the PIEEC (IPCEI) and in particular of cooperation in the fields of electronics and telecommunications.

SOLIDARITY FUND

The décret n°2021-1087 du 17 août 2021 adapte le décret du 30 mars 2020 relatif au fonds de solidarité pour le mois d'août 2021 :

  • Il ajoute deux nouvelles catégories d'entreprises bénéficiaires par rapport à juin et juillet: les entreprises ayant fait l'objet d'une interdiction au public d'au moins 21 jours entre le 1er et le 31 août 2021 et ayant subi une perte de chiffre d'affaires d'au moins 50 % en août ; ainsi que les entreprises ayant fait l'objet d'une interdiction au public entre le 1er et le 31 août 2021 domiciliées dans un territoire soumis au confinement pendant au moins 8 jours au mois d'août et ayant subi une perte de chiffre d'affaires d'au moins 20 % en août ;
  • Il précise que le montant de la compensation est de 20 % de la perte de chiffre d'affaires pour les secteurs S1/S1 bis et également pour les commerces de détail dans les territoire d'outre-mer touristique. Pour les entreprises domiciliées dans les territoires avec un confinement ou un couvre-feu d'au moins 21 jours, cette compensation atteint 40 % de la perte de chiffre d'affaires.

Access the decryption note of the solidarity fund

Le formulaire de demande du fonds de solidarité au titre du mois de juillet 2021 est en ligne sur le site web impots.gouv.fr depuis le 16 août 2021. Les demandes peuvent être déposées jusqu'au 30 septembre 2021.

Consulter la note d'analyse du MEDEF

The decree n ° 2021-840 of June 29, 2021 relating to the solidarity fund (published in the official journal of June 30, 2021) adds to the decree of March 30, 2020 relating to the solidarity fund an article 3-28 explaining the device for the months of June and July 2021. It provides for a gradual extinction of the solidarity fund during the period when health measures are lifted.

The eligible companies in June and July are as follows:

  • Companies that have benefited from the solidarity fund for the month of April or May 2021 and subject a ban on uninterrupted public reception over the month (June or July 2021) and having suffered a loss of turnover of at least 20 % during the month (June or July 2021). In this case, the amount of the solidarity fund in June and July is 20 % of the reference turnover with a ceiling of € 200,000 per month;
  • Companies that have benefited from the solidarity fund for the month of April or May 2021 and having suffered a loss of turnover of at least 10 % during the month (June or July 2021) and belonging to sectors S1 / S1 bis / retail trade or ship repair in Overseas Territories. In this case, the amount of the solidarity fund is equal to 40 % of the loss of turnover in June then 30 % of the loss of turnover in July, within the limit of 20 % of the turnover benchmark with a ceiling of € 200,000 per month;
  • Companies with less than 50 employees having lost 50 % of their turnover during the month (June or July 2021) and domiciled in the territories subject to containment measures for at least 10 days during the considered monthly period. In this case, the amount of the solidarity fund in June and July is equal to the amount of the loss of turnover, up to 1,500 euros.

In addition, the decree of June 29, 2021 also makes the following changes :

  • Addition of the hairstyling and beauty care sectors of activity to the regime for businesses in mountain resorts for the months of April and May 2021;
  • Extension from June 30, 2021 to July 31, 2021 of the deadline for submitting the request for solidarity funds for the month of April 2021;
  • Addition of the title “Manufacturers of outerwear and manufacture of underwear; Manufacture of knitted articles' in Annex 2.

The application form for the solidarity fund under the June 2021 will be online in July on the DGFIP website and will be available until August 31, 2021.

Access the decryption note of the solidarity fund 

The décret n°2021-1086 du 16 août 2021 modifie le décret du 24 mars 2021 relatif au dispositif de compensation des coûts fixes :

Il prolonge l'aide coûts fixes jusqu'au mois d'août 2021 inclus (et non juin 2021 comme précédemment prévu) :

  • Il ajoute une nouvelle période éligible bimestrielle (juillet-août 2021) au sein de l'aide coûts fixes dite « originale » ;
  • Il offre la possibilité de demander l'aide dite « saisonnalité » sur une période de huit mois au lieu de six mois ;
  • Il permet de demander l'aide dite « groupe » au titre des quatre périodes éligibles (janvier-février ; mars-avril ; mai-juin et juillet-août) ou au titre d'une période de huit mois au lieu de six mois.

Il complète la liste des secteurs d'activité éligibles sans minimum de chiffre d'affaires :

  • Il ajoute le secteur « Gestion de monuments historiques » ;
  • Il précise, pour les restaurants, hôtels et hébergements touristiques en station de montagne, qu'ils doivent soit être domiciliés en station de montagne, soit avoir un siège social domicilié hors d'une station de montagne mais réaliser l'intégralité de leur chiffre d'affaires en station de montagne.

Enfin, il exclut l'aide coûts fixes du calcul de l'EBE coûts fixes. Jusqu'alors, l'aide coûts fixes était imputée comptablement en tant que subvention, ce qui diminuait d'autant l'EBE des périodes suivantes et donc le montant des aides coûts fixes à venir.

Launch of the Assist Entreprise smart service

The Île-de-France Region has mobilized since the start of this crisis to support businesses and their managers, through the exceptional measures Resilience Fund, Rebound Loan, Rent aid for the revival of trade or even exceptional PM aid. 'up Covid-19, Relance Industrie, TP'up Relance and PM'up Relance calls for projects.

In line with these initiatives, the Region and the main business protection partners are launching Company Assist .

This platform free and confidential at the service of VSE-SME managers, traders and artisans in the Ile-de-France region, enables them to orient at the first signs of difficulty towards solutions the most suitable to help them save their business.

Why Assist Entreprise: observation of a complexity for the managers distributed to the right interlocutor or device because of information partitioned by actor and skill.

After answering a few questions to qualify the needs of the company, Assist the company directs you directly to the contact person (s) to contact. Assist Entreprise thus met with managers and actors who support and advise them with a regularly updated directory of experts, presenting solutions that can be mobilized.

With this new, simple and concrete service, the Region is completing its action to support Ile-de-France businesses and remains fully mobilized by their side.

 

Access Enterprise Assist 

 

TP'up and PM'up Relance

With TP'up Relance and PM'up Relance, the Île-de-France Region simplifies and strengthens its aid for relaunching and safeguarding businesses. First list of applications on March 30.

In a context of changes accelerated by the health and economic crisis, the Region is adapting its recovery aid (TP'up, PM'up and PM'up Covid-19). Concerned owes more clarity to companies and to orient its financing towards regional strategic priorities, TP'up Relance and PM'up Relance aiming to support the strategic projects of VSEs, SMEs and ETI carrying a credible and lasting perspective of:

  • Relocation or production on the regional territory of strategic products and / or services.
  • Revival of economic activity : ambitious and credible growth strategies capable of having a knock-on effect on the economic fabric of the Ile-de-France region, whether it involves projects aimed at increasing and modernizing production capacities, internationalizing, diversifying its markets, leading digital and ecological transformations, carry out an external growth strategy or even structure to change scale.
  • Safeguarding threatened strategic companies : strategic repositioning, diversification and competitiveness projects in sectors undergoing profound change.

A budget of € 20 million is mobilized in the form of grants.

Open to all sectors, special attention is paid to projects incorporating a social responsibility (CSR) approach and playing a positive role in the ecological and low-carbon transition, as well as companies in the sectors most affected by the crisis, such as industry, tourism, events, culture, automotive and aeronautics.

The amounts of aid may be increased for particularly remarkable / priority projects (sovereignty issue, strong potential for creating or maintaining jobs, safeguarding endangered know-how):

  • TP'up Relance for less than 10 employees : the TP'up ceiling of € 55,000 can be increased to € 150,000 for projects responding to the above challenges
  • PM'up Relance for less than 5,000 employees : the PM'up ceiling of € 250,000 can be increased to € 500,000 for projects responding to the above issues

Exceptionally, for projects aiming to install new large-scale production capacities allowing the creation or preservation of a very large number of activities in the Ile-de-France region, the aid can be increased to € 800,000 published plays a decisive role for the economic balance of the project.

Applications are submitted online throughout the year. A first list of applications will take place on March 30 with a view to the allocation of aid to the projects studied in two stages, on May 20 and July 20.

Submit your request online

 

Stimulus Participatory Loans and Stimulus Bonds: new financing solutions to support investment!

Stimulus Participatory Loans and Stimulus Bonds

These devices will make it possible to invest up to 20 billion euros. They will be available to businesses from April 2021 until June 2022.

For who ?

  • SMEs with a turnover of more than 2 M € and mid-sized companies in all sectors (in principle also accessible to large companies but less adapted to their specificities).
  • Companies with development prospects to be presented in a business or investment plan.
  • Companies with a balance sheet structure possibly weakened by the crisis but viable. Fiben rating (up to 5+ inclusive) or equivalent depending on the bank's own rating or the ratings used by the funds.

How many ?

  • 12.5% of turnover for SMEs (ie € 250,000 maximum for the smallest eligible SMEs) or 8.4% for mid-sized companies.

And ceiling based on financial ratios (relating to equity and leverage).

How? 'Or' What ?

  • Participative Loans Relaunch marketed by banks:
  1. 8 years including a grace period of 4 years: i.e. 4 years with the sole payment of interest, then 4 years of amortization (interest and principal).
  2. Effective rate for the company between 4 and 5% for SMEs, 5 and 6% for mid-sized companies.
  • Relance bonds marketed by investment funds:
  1. 8 years with a repayment in fine of the capital, ie 8 years with the only payment of the interest then the repayment of the capital at the end of the 8th year.
  2. Rate to be specified in the order of 5% for SMEs and 6% for mid-sized companies.
  • For both devices:
  1. No opening of capital.
  2. State guarantee of 30% for investors.

What financial analysis?

The Banque de France rating and the financial analysis by the banks will integrate this loan positively even though it is not equity.

The prêt participatif Relance (PPR) constitue un levier au service de la relance, pour les entreprises ayant des projets de développement nécessitant de renforcer leur solvabilité. Il permet aussi de renforcer la solidité financière de l’entreprise en apportant un financement long qui s’insère dans la structure de financement entre les fonds propres et la dette, et n’est pas dilutif.

SUPPORT MEASURES AIMED AT IMPROVING THE EQUITY AND CASH FLOW OF COMPANIES: Summary sheets of articles 31 and 33 of the finance law for 2021

In the context of the current economic crisis, the finance law for 2021 provides for two very favorable optional and temporary measures to support businesses by enabling them to strengthen their equity capital to improve their financing capacity.

The first authorizes a revaluation of assets without immediate taxation and the second provides for a spreading regime for the taxation of the capital gain on the sale of a building during a leasing transaction.

The administration should publish comments on the implementation of these devices.

 

Access the decryption note from the Tax Department

The Council of State made public, Wednesday, November 25, 2020, its decision on the multiple appeals against Decree No. 2019-797 of July 26, 2019 relating to the unemployment insurance scheme.

Please find here, a note of decryption of this decision.

The General Directorate of Enterprises (DGE) published a guide for VSEs / SMEs to help them take ownership of the measures of the recovery plan intended for them. 

SOLIDARITY FUND: Increase in the amount of aid for the month of January 2021 for businesses in the S1 bis sectors and businesses in mountain resorts

The decree n ° 2021-192 of February 22, 2021 relating to the solidarity fund (published in the official journal of February 23, 2021) proposes to make changes to the decree n ° 2020-371 of March 30, 2020 relating to the solidarity fund. It increases the amount of aid for the month of January 2021 for businesses in the S1 bis sectors and businesses in mountain resorts having suffered a loss of turnover of between 50 and 70 % in January 2021. In addition , it makes technical changes with regard to the benchmark turnover of companies created in October 2020 and banned from public reception in December 2020.

Access the decryption note of the new features brought by this decree  

APLD : neutralization of the period from November 1, 2020 to March 31, 2021 in the calculation of the use of the device.

decree of December 14, 2020 neutralized the confinement periods, which are therefore not taken into account in the total duration of recourse to the partial long-term activity (no more than 24 months, consecutive or not, over a period of 36 consecutive months) nor in the calculation of the authorized recourse ceiling for this device (no more than 40 % of the legal working time on average over the recourse period, or even 50 % in specific cases authorized by the administration).

The start of the neutralized period was set for November 1, 2020 by the decree of December 14, 2020. One decree of February 10, 2021 published in the official journal of February 14, 2021 fixed the end of March 31, 2021. 

Access the decryption note of the Social Pole

 

The fixed costs support system

The system covers, with a ceiling of € 10 million over the year 2021:

70% operating losses of companies with more than 50 employees;
90% of operating losses of companies with less than 50 employees.

Eligible businesses are businesses that are administratively closed or belonging to the tourism plan sectors (S1 and S1 bis) and which meet the following conditions:

Creation before January 1, 2019;
More than € 1 million in monthly turnover or € 12 million in annual turnover;
Loss of at least 50% in turnover and eligibility for the solidarity fund in January 2021 or February 2021.

The system will also be open to companies with a monthly turnover of less than € 1 million in the following sectors: indoor leisure; sports halls; zoos; thermal establishments; Companies in the sector and UNHCR Mountain tourism residences Located.

The calculation of this helps on the basis of operating gross losses (EBE), the revenues or costs from which the operating expenses are deducted from the business. Financial charges and depreciation are not taken into account in the aid base.

Applications for January and February 2021 can be submitted from March 31, 2021 and in May 2021 for the months of March and April 2021.

More information in the press release.

 

State guaranteed loan:

Instructions sheet

Aid put in place for businesses and entrepreneurs:

To support companies in difficulty, the Government has put in place support measures. The companies requesting the information cell of CCI France express two requests as a priority. Find out more ...

 

Following the new health measures announced on September 23, the Government is stepping up support for businesses impacted by the new restrictions on public reception linked to the state of the health situation in certain territories.
Among the intensified measures, we find in particular:

Strengthening component 1 of the solidarity fund : cover for loss of turnover up to € 10,000 per month for businesses closed administratively as well as for businesses subject to restrictions (closing at 10 p.m. for bars and lowering of the tonnage to 1,000 people for gatherings) justifying a loss of turnover greater than 80%, against monthly aid of € 1,500 previously;
- Extension of partial activity, until the closing or the time restriction is lifted;
Exemption from social contributions during the period of closure or time restriction.

 

Partial Activity:

The Minister of Labor, Élisabeth Borne, announced on Wednesday September 30, echoing the requests of MEDEF and the sectors concerned, the maintenance under current conditions until the end of the year of the partial activity device derogatory for the all sectors considered to be particularly affected by the Covid-19 crisis and not just for the hotel and catering sector as announced yesterday.

Thus, the protected sectors, the most affected by the crisis, listed in the appendices of the decree of June 29, 2020 who should have had a remainder of 15% from 1 November should finally be able to benefit from a more favorable partial activity allowance rate of 70% of the gross hourly compensation (100% of the compensation paid, zero remains at charge) until December 31, 2020.

In parallel, a decree of September 29, 2020 relating to the partial activity and the specific partial activity mechanism in the event of a long-lasting reduction in activity published this Wednesday, September 30, 2020 makes several changes to the partial activity mechanisms:

1.with regard to the partial activity regime under ordinary law: the instruction period by the administration of prior requests for partial activity authorization, which had been shortened to 48 hours, is again extended to two weeks ;

2. concerning the long-term partial activity plan (APLD):

  • the text fixes a single rate of allowance paid to companies - 60 % of the gross hourly remuneration limited to 4.5 times the hourly rate of the minimum wage - for the entire duration of the scheme , and therefore eliminates the reduction in this rate initially scheduled for October 1;
  • this same decree relaxes the conditions for reimbursement in the event of non-compliance with commitments to maintain employment : the reimbursement due by the employer is not payable if the business outlook has deteriorated compared to those provided for in the collective agreement or the employer's unilateral document.

 

Note, concerning the partial activity for childcare : employees under private law parents of a child under 16 or a disabled child who are forced to keep their child because of the closure for health reasons of the section, class or establishment of reception of their child or because of the identification of their children as a contact case, without being able to telework, can since September 1 be placed in partial activity, declared by their employer and be compensated for this (details of the Ministry to consult here).

For more information you will find a note update relating to the latest news and future developments of partial activity systems.

News for the Innov'up modalities, regional aid for simplified and reinforced innovation!


The Île-de-France Region in partnership with Bpifrance reinforced and simplified regional aid for innovation, Innov'up, intended to support Île-de-France SMEs and mid-caps (including associations with economic activity) carrying an innovation project, at all stages of maturity (feasibility, development, prototype, experimentation) and what whatever the nature of the innovation (technological, process, design, social innovation, etc.).

Supporting the territory's innovation capacities is a priority in the Ile-de-France recovery plan . Also the Region and Bpifrance are committed to mobilize more than 50 M € in 2021 to support the innovation projects of nearly 500 companiesIle-de-France, or an increase of more than 50% compared to previous years.

In order to be able to provide support adapted to each project, the grant ceiling is raised from € 100,000 to € 500,000 and that of the additional recoverable advance or subsidized loan is increased by 1 to 3 million euros per project .

To simplify access to aid, a desk and a file unique are now accessible to SMEs and mid-caps in Ile-de-France. To make this possible, Ile-de-France is the first region to have interconnected its information system with that of Bpifrance.

You will find more information about Innov'up and how to apply on:

. .
www.innovup.iledefrance.fr
See the press release

For further ....

COVID-19 - The legal impact of the crisis: https://wenner.eu/fr/la-table-ronde-de-wenner-covid-19/

COVID-19 - Resumption / continuation of business activity during containment: https://wenner.eu/fr/covid-19-la-table-ronde-de-wenner-du-22-avril-2020/

COVID-19 - How do I safeguard my business? : https://wenner.eu/fr/video-covid-19-comment-sauvegarder-mon-entreprise/

COVID-19 - The responsibility of the parent company and managers for their French subsidiary (s): https://wenner.eu/fr/video-covid-19-la-responsabilite-de-la-maison-mere-et-des-dirigeants-pour-leurs-filiales-francaises/

DEVICES FOR INDUSTRIAL COMPANIES

-> Access the brochure

 

Coronavirus / COVID-19

The right to tax reduction thanks to donations

Faced with the spread of COVID-19, non-profit organizations more than ever need help and a token of solidarity. This is particularly the case for all organizations working in the fight against the virus.

This document describes the main tax measures:

  • Whose ? Beneficiary organizations
  • How? 'Or' What ? The nature of the donations 
  • What tax reduction for the company?
  • What tax reduction for individuals?

-> Answers please

 

Do not wait any longer
join us

en_USEnglish
Scroll To Top