• The tax reduction for providing a fleet of bicycles is extended for three additional years, i.e. until December 31, 2027.
• Companies that carry out an artistic profession (jeweler, orfèvre, toy manufacturer, etc.) can, all conditions met, benefit from a specific tax credit. This tax advantage is renewed until December 31, 2026.
• Live performance entrepreneurs subject to corporate tax can benefit from a tax credit equal to 15% (30% for SMEs within the meaning of European law) of their creative expenses, exploitation and digitization of a live musical or variety show. Originally scheduled to cease on December 31, 2024, the finance law extends it until December 31, 2027. In addition, the gauge is increased for current music concerts ; it goes from 2,100 to 2,900 places. This measure is applicable to applications for provisional approval submitted from January 1, 2024..
• The theater tax credit should normally cease to apply to expenses incurred after December 31, 2024. It is renewed for three years (expenses incurred until December 31, 2027). In addition, the finance law for 2024 extends this tax credit to circus shows. This measure is applicable to applications for provisional approval submitted from January 1, 2024.
