1. ACRE: Aid for Business Creation or Takeover
ACRE takes the form of a social contribution exemption during the first 12 months, within a base ceiling.
ACRE (formerly ACCRE until 2019) is codified in article L5141-1 of the French Labour Code. For a founder in the general Social Security scheme (SASU, SAS, SARL president), the exemption covers sickness, maternity, basic retirement, family allowances — about 50% of URSSAF total, on the income portion below €30,852 annually (75% of 2025 PASS). Beyond, contributions are due at full rate.
For a micro-entrepreneur, ACRE takes the form of a halving of the flat contribution rate over 12 months: 6.2% instead of 12.3% (BIC vente), 10.6% instead of 21.1% (BIC services and BNC). Net impact on €30,000 annual turnover is €1,500 to €3,000 saved by activity.
Since the 1 January 2020 reform (decree 2019-1215), ACRE is no longer granted as of right to all founders. Eligibility conditions: under 26, or between 26 and 29 with compensated job seeker status, or ARE/ASS/RSA/AAH recipient, or QPV founder, or overseas founder. Application must be filed within 45 days following the activity start declaration (specific form on INPI portal or with URSSAF). Granting is notified within 30 days; absent response, it is considered implicitly acquired.
Waiting period between two ACREs
A new ACRE application is not possible before 3 full years have elapsed since the previous one. A founder who benefited from ACRE in 2023 cannot apply again before 2026 even for a totally different project. This rule applies to any form of re-creation, including after the first activity's transfer.