The increase in the rate of the partial activity allowance is in particular open to sectors whose activity depends on sectors relating to tourism, hotels, catering, sport, culture, passenger transport, of events. These are the so-called “related” sectors.
The list of these sectors of activity is fixed by decree.
This list was once again modified by a decree published in Official Journal the January 28 2021.
The companies concerned must suffer a reduction in their turnover of at least 80%, the conditions of which are set by regulation.
Increase in the partial activity allowance: sworn statement
A decree of December 21, 2020 had set another condition for certain sectors of activity. Companies whose main activity is must accompany their request for compensation with a sworn statement indicating that they have a document drawn up by a chartered accountant, trusted third party, certifying that they achieve at least 50% of their turnover with certain activities.
This certificate is issued by the chartered accountant following an assurance mission of a reasonable level. The assurance mission covers, depending on the date of creation of the company:
on the turnover for the year 2019; or for…
