FRANCE – The decree of 27th February 2015 establishes the list of equipment, materials and devices eligible for tax credit in 2015, the spending limits for each piece of equipment, as well as the technical specifications and minimum performance criteria required.

The new equipment covered by the decree comprise:
• devices providing individualized heating costs or hot water in condominiums

• charging systems for electric vehicles
For housing in the departments overseas:

• equipment connected to a cooling network, mostly fueled by RES or recovery,
• protective equipment or material for glazed or opaque walls against solar radiation
• Equipment or material used to optimize natural ventilation, including ceiling fans.

This measure is open until 31st December 2015 and is codified in Article 200 quarter of the French General Tax Code.

Posted by Christophe Savonnet, Helios Avocats, Lyon.