{"id":12204,"date":"2025-06-13T00:00:00","date_gmt":"2025-06-12T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/bassin-demploi-a-redynamiser-ber-des-exonerations-fiscales-prolongees-et-limitees\/"},"modified":"2025-06-13T00:00:00","modified_gmt":"2025-06-12T22:00:00","slug":"bassin-demploi-a-redynamiser-ber-des-exonerations-fiscales-prolongees-et-limitees","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/bassin-demploi-a-redynamiser-ber-des-exonerations-fiscales-prolongees-et-limitees\/","title":{"rendered":"Bassin d\u2019emploi \u00e0 redynamiser (BER) : des exon\u00e9rations fiscales prolong\u00e9es et limit\u00e9es !"},"content":{"rendered":"<p>La loi de finances pour 2025 a prolong\u00e9, jusqu\u2019au 31 d\u00e9cembre 2027, le dispositif d\u2019exon\u00e9rations fiscales accord\u00e9es aux entreprises qui s\u2019implantent dans un bassin d\u2019emploi \u00e0 redynamiser (BER). Corr\u00e9lativement, ces avantages fiscaux sont d\u00e9sormais limit\u00e9s \u00e0 300 000 \u20ac. Explications\u2026<\/p>\n<h2>BER : prolongation et limitation des avantages fiscaux<\/h2>\n<p>Pour rappel, si vous cr\u00e9ez votre entreprise dans un bassin d\u2019emploi \u00e0 redynamiser (BER), vous pourrez b\u00e9n\u00e9ficier, toutes conditions remplies, d\u2019une exon\u00e9ration totale :<\/p>\n<ul>\n<li>d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices couvrant une p\u00e9riode de 60 mois (5 ans) ;<\/li>\n<li>de cotisation fonci\u00e8re des entreprises (CFE) pendant 5 ans ;<\/li>\n<li>de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (TFPB) pendant 5 ans.<\/li>\n<\/ul>\n<p>Initialement pr\u00e9vu jusqu\u2019au 31 d\u00e9cembre 2024, ce dispositif d\u2019exon\u00e9rations a \u00e9t\u00e9 prolong\u00e9 jusqu\u2019au 31 d\u00e9cembre 2027 par la loi de finances pour 2025.<\/p>\n<p>Il est pr\u00e9cis\u00e9 que, depuis le 1er janvier 2024, ces exon\u00e9rations sont comprises dans le champ d\u2019application des aides dites \u00ab de minimis \u00bb et sont ainsi plafonn\u00e9es \u00e0 300 000 \u20ac sur 3 exercices fiscaux.<\/p>\n<p>Cette p\u00e9riode comprend l&#8217;exercice fiscal en cours, ainsi que les 2 exercices fiscaux pr\u00e9c\u00e9dents. Le respect de ce plafond s\u2019appr\u00e9cie au moment de la date d\u2019octroi de chaque nouvelle aide de minimis. Pour chaque nouvelle aide de minimis octroy\u00e9e, il y a lieu de tenir compte du montant total des aides de minimis octroy\u00e9es au cours des 3 ann\u00e9es pr\u00e9c\u00e9dentes.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14629-PGP.html\/ACTU-2025-00051\" target=\"_blank\">Actualit\u00e9 Bofip du 8 mai 2025 : \u00ab BIC &#8211; IF &#8211; Prorogation des exon\u00e9rations fiscales applicables dans les bassins d\u2019emploi \u00e0 redynamiser et actualisation de la r\u00e9f\u00e9rence au r\u00e8glement de minimis (loi no 2025-127 du 14 f\u00e9vrier 2025 de finances pour 2025, art. 77, I-1\u00b0 et art. 99, I-1\u00b0, 6\u00b0 et 7\u00b0) \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/bassin-d-emploi-a-redynamiser-ber-des-exonerations-fiscales-prolongees-et-limitees\" target=\"_blank\">Bassin d\u2019emploi \u00e0 redynamiser (BER) : des exon\u00e9rations fiscales prolong\u00e9es et limit\u00e9es !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_berprolongation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2025 a prolong\u00e9, jusqu\u2019au 31 d\u00e9cembre 2027, le dispositif d\u2019exon\u00e9rations fiscales accord\u00e9es aux entreprises qui s\u2019implantent dans un bassin d\u2019emploi \u00e0 redynamiser (BER). Corr\u00e9lativement, ces avantages fiscaux sont d\u00e9sormais limit\u00e9s \u00e0 300 000 \u20ac. Explications\u2026<\/p>\n","protected":false},"author":0,"featured_media":12205,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bassin d\u2019emploi \u00e0 redynamiser (BER) : des exon\u00e9rations fiscales prolong\u00e9es et limit\u00e9es ! - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/bassin-demploi-a-redynamiser-ber-des-exonerations-fiscales-prolongees-et-limitees\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bassin d\u2019emploi \u00e0 redynamiser (BER) : des exon\u00e9rations fiscales prolong\u00e9es et limit\u00e9es ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2025 a prolong\u00e9, jusqu\u2019au 31 d\u00e9cembre 2027, le dispositif d\u2019exon\u00e9rations fiscales accord\u00e9es aux entreprises qui s\u2019implantent dans un bassin d\u2019emploi \u00e0 redynamiser (BER). 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