The implementing decree governing access to tax incentives for investments in startups and innovative SMEs, made by both individuals and companies, was published in the Official Journal.

The provision, on the one hand, enhances the tax incentives for investments in risk capital in innovative startups (a single rate of 30% is passed, eliminating those previously in force, which ranged from a minimum of 19 to 27%), from the another extends incentives to all innovative SMEs.