Optional and temporary exoneration of the land tax was granted for buildings located in certain territorial areas. The areas concerned are urban free zones (ZFU), defense restructuring areas (ZRD), employment zones to be redeveloped (BER) and free activity zones (ZFA). Overseas departments are also concerned, in this case concerning a special rebate and not an exoneration. Innovative young companies (JIE) may additionally benefit from a temporary exoneration of the land tax for premises belonging thereunto.

To request exoneration, companies should make an application by a declaration which should be filed before 1 January of the first year in which they may benefit from this. Indeed, these exonerations are not automatic and require deliberation by local authorities concerned, or an absence of deliberation contrary to the exoneration.

However, the Council of State recently judged that the lack of subscription of this declaration within the aforementioned deadline does not lead to definitive relinquishment of the exoneration concerned. The company may resolve its situation within the claims period. This deadline, in terms of land tax, runs until 31 December of the year following tax imposition. To claim the exoneration, it is necessary to previously resolve the declaration.

Consult decision no. 365574 of 12 March 2014 of the Council of State.