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Published on October 24, 2023, the Green Industry Law presented a series of measures aimed at decarbonizing the French economy. The creation of the Green industry investment tax credit (C3IV) is one of these measures, and the 2024 Finance Act has defined the scope of the scheme.
It applies to companies investing in the production of batteries, d'wind powerof solar panelsof heat pumpsand in the manufacture of their components and the recovery of the raw materials required for these components. The C3IV rate is set at 20% of investmentswith a 150 million euro ceilingHowever, these amounts may vary according to the location of the investment and the size of the company. To benefit from C3IV, you need to obtain specific approval.
In addition to this approval, the law provides for very precise eligibility criteria for this new tax scheme.
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