Preferential amortisation for investments in new technologies for improving energy efficiency

The Law of 24 December 1996 modified and completed the law of 4 December 1967 and introduced special depreciation allowances for company investments in new technologies for improving energy efficiency, the use of renewable sources of energy and the recovery of waste energy in industrial processes. To date, few enterprises have asked to benefit from this law although this special depreciation allowance is far from being negligible.