AFR Zone : "Les zones d’aide à finalité régionale" which stands for Regional Aid zone. This zones are a device created by the Finance Act Amendement of 2006 and are giving access to a set of tax exemptions during the 2007-2013 period such as a tax exemption to new businesses, tax exemption, exemption for resumption of industrial business in difficulties, , tax relief in the overseas french "Departments"...A Decree defines several types of AFR Zones according to their transitional nature (2007-2008 period) or permanent nature, the size of businesses targeted and the aid rate allowed.

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