COMPLEMENTARITY BETWEEN APPROVED MANAGEMENT CENTER AND INCUBATION CENTERS

Incubation structures and management centers are bound by article 124 ter of the finance law for the 2021 financial year. This article grants a string of tax advantages to
innovative start-ups in the field of technology. 'information and communication on condition of joining an approved management center (AMC). However, there is a second
condition for those who want to do 5 years without paying any tax. These must also join an incubation center.
Approved management centers provide management assistance and supervise members in fulfilling their tax obligations. While incubation structures include: business
incubators, business incubators, business accelerators, business incubators.

• “Business incubator”: an incubation structure that detects, welcomes, supports and assists project leaders before the creation or in the first months of starting their businesses, by providing them with services in terms of training, services administrative, technical and logistical support and multifaceted support promoting networking, sponsorship and immersion activities.
• "Business incubator": a system for welcoming and supporting project leaders which intervenes upstream of the effective phase of business creation by allowing future business leaders to test the economic viability of their project in real size.
• “Business accelerator”: a structure for welcoming and supporting project leaders which uses a specific methodology consisting in bringing together in the same physical space, the seniors of small and medium-sized businesses with technical skills and proven capacities for entrepreneur, and project leaders to help them grow and cross the borders of competitiveness.
• "Business incubator": incubation structure which provides support and supervision to the newly created company, during its first years of life by providing services in terms of specific accommodation offer as well as equipment and pooled services at shared costs, in particular meeting rooms, cafeterias, reprography rooms, reception / secretariats, dormitories and residences, offices, shops or learning rooms.

As incubation structures, we have: SUP’PTIC BUSINESS ACADEMY, ACTIVSPACES, KMR START-UP HUB, JABASPACE, BOUKAROU, ORANGE DIGITAL CENTER,
EASYOFFICES, OCEAN INNOVATION CENTER, KAMERTECH, EUROBIOPARK, GATHE.
As a reminder, the business incubation activity is framed by the Law of April 18, 2010 and the Prime Minister's Decree of January 22, 2020 setting the terms and conditions for accomplishing the missions of incubation structures.