Flux de publication de la direction générale du Trésor - BusinessesFluxArticlesTag-BusinessesCopyright 20262026-04-16T00:00:00+02:00/favicon.pngDirection générale du Trésorhttps://localhost/sitepublic/contact@dgtresor.gouv.frfe696323-f5b7-4122-b2ae-e8b2aa69e226

The lack of a common definition of government support for businesses explains the inability to compile an exhaustive, transparent list of such measures, for which recent estimates vary significantly. This paper proposes criteria for such a definition – including the public origin of the support, classification of its recipient as a business and the existence of an economic benefit – before outlining the limitations of the criteria and the government plan for moving towards a shared definition.

2026-04-16T00:00:00+02:00<p>The concept of government support for businesses encompasses a broad range of very different situations. The lack of a comprehensive and widely accepted definition of what is meant by government support for businesses limits the ability to monitor this support and to ensure that the public debate on its scale and utility is based on objective evidence.</p> <p>Recent estimates from the Inspectorate General of Finance, the High Commission for Strategy and Planning and a Senate Select Committee put the figure for government support for businesses at anything between &euro;88bn and &euro;211bn per year, largely as a result of differences in definition.</p> <p>Government support for businesses can be defined by three cumulative criteria: it must originate from the public sphere, primarily benefit a business, and confer an economic benefit. However, each of these criteria can give rise to conceptual or methodological difficulties, leading to borderline cases.&nbsp;</p> <p>The inclusion of three categories of support is particularly contentious: compensation for public service obligations, which is intended to offset the costs incurred by entities providing a public service; reduced VAT rates, which can benefit businesses and households; and general reductions in social security contributions, which can be regarded as a special method of calculating the rate of social levies.&nbsp;</p> <p>In response to the recommendations of the Senate Select Committee, the government unveiled an action plan in late 2025 to establish a consolidated system for monitoring government support for businesses in France. This plan is based, in particular, on methodological work carried out jointly by the French Treasury (DG Tr&eacute;sor) and the Directorate General for Enterprise concerning the definition and scope of government support for businesses, to which this paper contributes. The Prime Minister has tasked the High Commissioner for Strategy and Planning with organising a public consultation on this subject. Its findings will be used to produce a budgetary document to be appended to the 2027 Budget Bill, with the aim of identifying and quantifying government support for businesses.</p> <p>&nbsp;</p> <p style="text-align: center;"><img class="marge" src="/Articles/fe696323-f5b7-4122-b2ae-e8b2aa69e226/images/44ae98ba-faca-41a6-9f81-2a1d5180cc72" alt="Visuel TE-387en" /></p>