The tax rebate:

The amounts invested by individuals or legal entities in startups or in regulated investment organizations dedicated to startups, are fully deductible from the tax base.

Exemption from capital gains tax:

Profits from the sale of titles relating to participations in startups are exempt from capital gains tax.

Contributions in-kind:

In the case of a contribution in-kind, the shareholders of a startup are entitled to choose the contribution auditor in order to evaluate the contribution.

Financial instruments :

Startups are allowed to carry out several issues of bonds convertible into shares, regardless of the option periods for conversion of previous bonds.

Startup Guarantee Fund:

It is a guarantee mechanism for the participations of investment funds and other regulated investment organizations in startups.

This mechanism can only be activated in case of amicable liquidation of the startup subject to the guarantee.