📌 In short. The simplified joint-stock company was created by Law No. 22-09 of 5 May 2022, which added eleven articles to the commercial code — 715 bis 133 to 715 bis 143. It is not a form open to everyone: its founding article reserves it "exclusively" to companies certified as "start-ups". For those who meet that condition, it removes everything that makes the SPA heavy: no minimum capital, no minimum number of partners — one is enough, and the company is then a SPASU —, no board of directors and no 20 % of capital locked into guarantee shares, and near-total freedom in drafting the bylaws. In return, it may neither make a public offering nor list its shares, and whatever the bylaws fail to provide for, nobody will provide for in their place.
Key points
Chapter 01
A SPAS is not chosen: it opens
Every Algerian corporate form is a matter of choice. You pick the SARL because it closes the capital, the SPA because it frees it, the EURL because you are alone. The simplified joint-stock company is the only one that is not offered to choice: it is conditional.
The last paragraph of article 715 bis 133 of the commercial code, introduced by Law No. 22-09 of 5 May 2022, is one sentence long: "The simplified joint-stock company is instituted exclusively by companies that have been certified as "start-ups"." The adverb is the legislator's. There is no threshold to cross, no derogation provided for, no authorisation to request: either the certification exists, or the form is not available.
The practical consequence reverses the usual order. For a SARL, the first appointment is with the notary. For a SPAS, the first piece of work is a labelling file submitted through the national start-up portal, and it is judged on documents a notary never asks for: the innovative character of the business model, growth potential, the team's qualifications, intellectual property titles.
The drafting paradox, worth knowing before you reach the counter. The text reserves the SPAS to companies already certified. Yet the "Start-up" label is granted to a company incorporated under Algerian law: the file requires a commercial register extract, tax and statistical identification cards, the bylaws, and social security registration certificates. Read literally, the article therefore assumes a company exists and is labelled before the SPAS is instituted — which describes the spin-off of an established start-up, not the incorporation of a first company. The "Innovative projects" label, by contrast, expressly addresses founders who have not yet created a company: it is the upstream door, and the one most founders present. We found no regulatory text formally extending article 715 bis 133 to that second label; the practice of the local commercial register offices is decisive here. Have your case confirmed by the CNRC office of your wilaya, labelling decision in hand, before the bylaws are drafted.
This constraint has an underrated upside: it protects the form. The French equivalent — the SAS — became in twenty years the default form for every company, including those with no need for its flexibility, and that banalisation cost it its legibility with banks. In Algeria, a SPAS necessarily signals a labelled company. To an investor, to the Algerian Startup Fund, to a corporate buyer looking for an open-innovation partner, the legal form itself acts as a certificate.
Chapter 02
Getting the label: four doors, a single platform
The scheme rests on executive decree No. 20-254 of 15 September 2020, which created the national labelling committee and set out its missions, composition and operation. The committee is chaired by the minister in charge of start-ups and brings together representatives of eight ministries. It was amended and supplemented by executive decree No. 25-311 of 1 December 2025, published in Official Journal No. 81, which broadened its remit and created a fourth label.
| Label | Who for | Duration | Renewal |
|---|---|---|---|
| Start-up | Company incorporated under Algerian law | 4 years | Once |
| Innovative project | An individual or group of individuals, with no company yet | 2 years | Twice |
| Incubator | Public, private or PPP support structure | 5 years | Renewable |
| Scale-up | Company past the launch stage, growing fast | 4 years | Renewable |
The "Start-up" label criteria
Six cumulative conditions: the company must not have existed for more than eight years; its business model must rest on innovative products, services, business model or any other innovative concept; its annual turnover must not exceed the amount set by the national committee; its share capital must be held at least 50 % by individuals, approved investment funds or other companies holding the "Start-up" or "Incubator" label; its growth potential must be sufficiently large; and its headcount must not exceed 250 employees.
Two of these criteria deserve an adviser's attention. The first is the turnover ceiling: it is not in the decree, it is set by committee decision, and therefore revisable without any new text — it is the figure to check as at the date of your file, not to copy from a blog post. The second is the 50 % capital threshold: it is not merely verified at filing, it shapes every subsequent funding round. The 2025 extension to companies holding the "Incubator" label softens the constraint without removing it: a round in which a non-labelled corporate takes majority control pushes the company out of the label — and potentially out of the form.
The "Innovative projects" label, upstream
It is open to any individual or group of individuals, for any project relating to innovation. The file is lighter and more qualitative: a presentation of the project and its innovative aspects, evidence of strong economic growth potential — business model, business plan —, the scientific or technical qualifications and experience of the team, intellectual property titles and awards received. It is granted for two years, renewable twice.
The procedure, and its deadlines
Everything goes through the national start-up portal. The committee answers within thirty days at most from filing. A missing document suspends that deadline: the applicant then has fifteen days to provide it, failing which the application is rejected. A refusal must be reasoned and notified electronically; it may be reviewed upon reasoned request, with a final answer within thirty days. Grant decisions are published on the portal.
Renewal is prepared from the first financial year. The 2025 decree spells out the renewal file for the "Start-up" label: key achievements and performance indicators, revenues for the last three years, growth in the number of clients or users, a record of funds raised, the number of registered patents or software, and a three-minute video presentation. None of this can be reconstructed the day before filing. These are accounting and documentary data to be kept as you go — which is precisely what properly kept books deliver from year one, and the least glamorous but most solid reason not to treat a start-up's accounting as a year-end formality.
Chapter 03
Six articles set aside: what the SPAS removes from the SPA
Article 715 bis 135 is the keystone of the regime, and it is rarely commented on. It provides that the rules governing joint-stock companies apply to the SPAS insofar as they are not incompatible with the articles specific to this form, with the exception of six exhaustively listed articles: 594 paragraph 1, 601 paragraph 1, 607, 610, 619 and 715 bis 15.
That list says everything about the legislator's intent. Each of these six articles is a well-known friction point of the SPA.
| Article set aside | What it imposes on a SPA | Effect in a SPAS |
|---|---|---|
| 594 §1 | Capital of at least DZD 1,000,000 — DZD 5,000,000 with a public offering | No minimum capital; the amount is set in the bylaws (art. 715 bis 138) |
| 601 §1 | Contributions auditor appointed by court order, at the founders' request | No court step: the regime of art. 715 bis 141 applies instead |
| 607 | Bylaws must state the valuation of contributions in kind, based on an auditor's report | Waiver possible by unanimity, subject to a threshold |
| 610 | Board of directors of at least three and at most twelve members | A president is enough (art. 715 bis 136); no collegiate body imposed |
| 619 | The board must hold at least 20 % of the capital in non-transferable shares | A director need not be a shareholder; the capital is no longer locked |
| 715 bis 15 | No conversion before two years of existence and two approved balance sheets | Conversion into a SARL or SPA is open with no waiting period |
To that list must be added one implicit but decisive exclusion: article 592, which requires at least seven shareholders in any joint-stock company, is not among the six — but it is squarely incompatible with article 715 bis 134, under which the SPAS "is instituted without any requirement as to a minimum number of partners or capital". The special text prevails: one partner is enough.
Whatever is not set aside still applies. This is the most common misreading of the SPAS: believing that freedom of drafting takes it out of joint-stock company law. It does not. Everything article 715 bis 135 has not excluded and that is not incompatible remains due — the legal reserve, the regime of agreements between the company and its officers, the duty to react when net assets fall below a quarter of the capital, the liability rules. Article 715 bis 143 confirms it plainly: the liability rules applying to the president and directors of a joint-stock company apply to the president, the CEO and the deputy CEO of a SPAS. The form is simplified; the officers' exposure is not.
Chapter 04
The bylaws make the company's law — and that is where the risk sits
Article 715 bis 134 states that "the arrangements for its organisation and operation are set out in its bylaws". A short sentence that shifts the entire legal workload: what the commercial code writes itself for a SARL or a SPA — majorities, quorums, notices, approvals — must here be written by you.
Article 715 bis 137 sets the only limit. Its first paragraph leaves it to the bylaws to determine which decisions must be taken collectively. Its second paragraph takes back with one hand what the first gave with the other: decisions on capital increases, amortisation or reductions, mergers, demergers, dissolution, conversion, the appointment of statutory auditors, the annual accounts and profit allocation must be taken collectively by the partners, in accordance with the arrangements set out in the bylaws. Freedom therefore bears on procedure, never on principle: those eight matters cannot be left to the president.
The clauses to settle, and that templates do not contain
A SARL template recycled for a SPAS produces a company silent on everything that matters. These are the decisions to take before drafting:
- The presidency: who presides, for how long, removable by whom, at what majority, with or without cause — and with what compensation if removal is discretionary.
- Majorities and quorums, matter by matter. A single majority for all eight collective decisions is the costliest shortcut: it gives approval of the accounts the same weight as a merger.
- The fate of the shares: transfer approval, pre-emption rights, temporary lock-up, tag-along, buy-back promise if a founder leaves. The SPAS is a share-based form: absent a clause, shares circulate.
- Share classes and the rights attached to them — the statute does not prohibit them, and that is precisely what makes the form useful for a structured funding round.
- Exclusion of a partner, its grounds and its exit price.
- The fate of shares issued for contributions in skills when the person providing the work leaves. The most frequently forgotten clause, and the most explosive.
Management, and the single-shareholder case
Article 715 bis 136 transfers to the president of the SPAS — or to the officer the bylaws appoint for that purpose as CEO or deputy CEO — the powers a SPA vests in the board of directors or its chairman. A single body may therefore carry the whole management authority.
Where the company has a single member, it is called a single-shareholder simplified joint-stock company (SPASU) and, under the same article, "the presidency is assumed by the sole shareholder, who exercises the powers vested in the president and takes the decisions vested in the shareholders' meeting". The same person decides alone, in two distinct capacities. Our practitioner's recommendation is simple and applies to all our EURL files: record in writing, in a dated register, the decisions taken as sole shareholder, and keep them distinct from management acts. The statute does not expressly require it here; a tax audit, a banker and an investor will all ask for a trace.
Chapter 05
Capital, contributions in skills, and the price of a valuation avoided
Article 715 bis 138 is one line long: "The share capital of the simplified joint-stock company is set in its bylaws." No floor, no ceiling, no specific paying-up rule. A capital of DZD 100,000 is perfectly lawful.
It is not, for all that, credible. We say it in our three other guides and repeat it here: freedom of capital is not a dispensation from a financing plan. The capital of a labelled company will be read by a fund, a bank, a public buyer — and a token capital against an ambitious three-year plan does not suggest flexibility, it suggests doubt. The amount is calculated on the financing need of the first eighteen months, not on the legal minimum, precisely because there no longer is one.
Contributions in skills: the real novelty
Article 715 bis 140 allows the SPAS to issue non-transferable shares arising from contributions in skills. Such contributions — work, technical competence, know-how — do not form part of the share capital, but give rise to shares carrying rights to a share of profits, net assets and losses. Their value and the profits they generate are set in the bylaws.
This is the tool every project where human capital outweighs financial capital was asking for. It allows a developer, a researcher or a designer to be brought in without any cash outflow, and to be brought in within a form whose securities are shares. The non-transferability the statute requires is not a punishment: it prevents the person contributing work from selling their shares the day after incorporation.
Two precautions apply. First, the value of the contribution and the profits it generates appear in the bylaws: a valuation error cannot be corrected by a side letter, only by an amendment to the bylaws, decided collectively. Second, a contribution in skills is a continuing one: it assumes the work is actually provided. So provide in the bylaws for what becomes of the shares if the contributor stops contributing.
The contributions auditor, and the five-year liability
Article 715 bis 141 opens a waiver: the shareholders may decide unanimously that recourse to a contributions auditor will not be mandatory, where the total value of all contributions in kind not submitted to valuation does not exceed half the capital. In a SPASU, the contributions auditor is appointed by the sole shareholder, with the same option to waive.
What the saving costs. Article 715 bis 142 is the exact counterpart of that waiver: where no contributions auditor has been appointed, or where the value retained differs from the one proposed, the shareholders are jointly and severally liable for five years, towards third parties, for the value attributed to the contributions in kind. The waiver is not a simplification: it is a five-year personal guarantee, given by all, on a figure no independent party has checked. For a start-up whose main contribution is software, a patent or a database — that is, the most frequent case and the hardest to value — the calculation deserves to be made rather than settled by cost reflex.
Chapter 06
The statutory auditor: the question the statute did not settle
This is the point on which we read the most categorical statements, in both directions. It deserves to be framed properly, because the firm practises statutory audit and it would be easy, here, to conclude in its own favour.
The literal reasoning runs as follows. Article 715 bis 135 makes the rules of joint-stock companies applicable to the SPAS, save for six exhaustively listed articles. Article 715 bis 4 — the one requiring the appointment of one or more statutory auditors, for three financial years, in joint-stock companies — is not among the six. Two further indications point the same way: article 715 bis 137 expressly lists the "appointment of statutory auditors" among the decisions that must be taken collectively — the statute therefore assumes there is one — and article 609, which requires the first statutory auditors to be appointed in the bylaws, is not set aside either.
The opposite reading is widespread, and it is understandable: it comes from French law, where a SAS appoints a statutory auditor only above size thresholds or in a control situation. Those thresholds do not exist in Algerian law. They were never transposed, neither by law 22-09 nor by any later regulation to our knowledge. Invoking them means applying to the SPAS a regime no Algerian text has written.
Our position, and its acknowledged uncertainty. We take the literal reading: the obligation in article 715 bis 4 stands, because it was not set aside. We are not aware of any Algerian case law on the point, and we say so rather than dress it up. What settles it, in our view, is the asymmetry in the cost of error: appointing a statutory auditor who was not required costs fees; failing to appoint one who was required undermines the resolutions approving the accounts for every year concerned, and surfaces at the worst possible moment — a due diligence, an incoming investment, an audit. One entirely practical argument may be added: a labelled start-up targeting the Algerian Startup Fund or a private round will be asked for audited accounts in any event.
In practice, this means appointing the first statutory auditor in the bylaws, for three financial years, and making that choice before the notary appointment rather than after. It is also, incidentally, the best moment to check incompatibilities: the professional chosen cannot be the one keeping the company's books, nor the one who valued its contributions.
Chapter 07
What the label brings — tax, funding, and a new market
The SPAS is a legal form; the label is a regime. The advantages below attach to the second, not the first.
Taxation
Companies holding the "Start-up" label are exempt from IRG, IBS or IFU for four years from the date the label is obtained. The 2026 Finance Act — Law No. 25-17 of 14 December 2025 — raised the extension granted on renewal of the label to two additional years instead of one: the exemption window may therefore reach six financial years. Labelled incubators benefit from the same extension, two years instead of one at each renewal.
To this are added, under provisions from the 2020 supplementary Finance Act as amended by the 2021 Finance Act, a VAT exemption and a customs duty reduced to 5 % on equipment acquired directly for the purposes of the labelled company's investment projects. Both are long-standing and often copied: have their wording in force checked in the consolidated tax code for the year of your transaction before building them into a cash-flow plan.
Funding
The label opens access to the Algerian Startup Fund (ASF), a public venture-capital company. The word matters: the ASF does not lend, it takes equity. The founder does not take on debt, they dilute — a trade-off, not a gift, and one prepared with a defensible valuation and a shareholders' agreement. A complementary scheme attached to the ASF, funded at wilaya level, targets significantly larger tickets than the original envelope; since the tiers have changed since 2021, they should be checked with the fund at the time of the application rather than taken from a second-hand source.
The commercial opening nobody comments on
The most interesting provision of the 2026 Finance Act for a labelled start-up is not an exemption: it is an obligation imposed on others. Entities incorporated under Algerian law with annual turnover of DZD 2 billion or more must now devote each year a minimum amount equal to 1 % of taxable profit to research, development or innovation activities. Those activities expressly include open innovation programmes with labelled start-ups or incubators. In other words, the label does not merely grant a tax advantage: it places the company on the shortlist of partners through which Algeria's large corporates can discharge a statutory obligation. That is a market, and it is addressable from year one.
The other side
A label is not an acquired right: it is a status to maintain. The 50 % capital threshold held by individuals, approved funds or labelled companies must be preserved; the eight-year age limit keeps running; the turnover ceiling set by the committee applies. A company that succeeds too fast falls out of the "Start-up" label — which is precisely why the "Scale-up" label was created in late 2025, granted to companies whose turnover has grown by at least 20 % over the last three years and which allocate at least 3 % of their revenues or capital to research and development.
One question the statute leaves open, and which we raise because it will arise: what becomes of a SPAS when the label expires without renewal? Article 715 bis 133 conditions the institution of the company, not its continuation, and no provision requires dissolution or forced conversion. The prudent reading is to prepare for it in the bylaws — and to remember that conversion into a SPA or a SARL is unrestricted here, since article 715 bis 135 expressly sets aside the two-year rule of article 715 bis 15.
Chapter 08
Seven watch points we meet on assignments
Going to the notary before holding the labelling decision
This is the ordering error, and it cannot be undone in time. Without certification the form is unavailable: you leave with a SARL or an EURL, then pay for a conversion. The national committee's decision takes thirty days at best; the incorporation timetable is set on it, not the reverse.
Bylaws recycled from a SARL template
In a SPAS, what the bylaws do not say, no article of the code will say in their place. A generic template produces a company with no transfer approval, no rule for removing the president, no differentiated majorities — that is, a company that becomes ungovernable at the first disagreement.
Accepting a contribution in skills without writing what follows
Article 715 bis 140 requires the value of the contribution and the profits it generates to appear in the bylaws. It says nothing about the contributor's departure: it is for the bylaws to provide whether those shares survive the work that justified them.
Treating the contributions-auditor waiver as a saving
It is lawful, by unanimity and below the half-capital threshold. It triggers joint and several liability of all shareholders for five years on the value retained (art. 715 bis 142). On a software or patent contribution, that is a personal undertaking, not a fee line avoided.
Forgetting the 50 % threshold at the funding round
At least half the capital must remain held by individuals, approved funds or labelled companies. A badly calibrated round loses the label — and with it the exemption, access to the ASF, and eligibility for open-innovation programmes.
Building the renewal file on the eve of filing
Revenues for the last three years, growth in clients or users, a record of funds raised, registered patents and software: these are produced, not improvised. Rudimentary management accounting is enough — provided it has been kept.
Believing the SPAS leads to the stock exchange
Article 715 bis 139 formally prohibits it: no public offering, no listing of its shares. An exit through the market requires prior conversion into a SPA — possible with no waiting period, since article 715 bis 15 is set aside, but prepared two financial years ahead in the accounts and the governance.
An eighth, for founders coming from abroad. The "Start-up" label assumes a company incorporated under Algerian law and capital held at least 50 % by individuals, approved funds or labelled companies. A structure routed through a non-labelled foreign parent must therefore be examined before, not after, incorporation — the trade-offs are the same as those we set out for foreign investors, with one constraint more.
The "Setting up a SPAS in Algeria" workbook
Eight sheets to fill in, not to read. They follow the real order of operations — label, then bylaws, then notary — and turn this guide's decisions into questions you answer before signing.
- The six-criteria label test, with the document proving each one
- The labelling file, its thirty- and fifteen-day deadlines, and the reverse timetable
- The target capital calculation sheet, and the 50 % threshold test
- The twelve clauses your bylaws must settle, each with its default option
- The final check before the notary, and the renewal file to keep from year one
Label, bylaws, capital: the order of operations decides everything
We assemble the labelling file, size the capital against your eighteen-month plan, and draft the schedule of bylaw clauses before the notary appointment. A badly ordered SPAS is repaired by a conversion; it is prepared in a single session.
Frequently asked questions
The last paragraph of article 715 bis 133 of the commercial code, introduced by Law No. 22-09 of 5 May 2022, reserves the simplified joint-stock company exclusively to companies certified as "start-ups". It is not a form open to free choice: certification conditions access. The "Innovative projects" label, for its part, addresses founders who have not yet created a company and is the upstream door into the scheme. We found no regulatory text formally extending article 715 bis 133 to that second label, and the practice of the local commercial register offices is decisive here: have your case confirmed, labelling decision in hand, before the bylaws are drafted.
There is none. Article 715 bis 134 provides that the SPAS is instituted "without any requirement as to a minimum number of partners or capital", and article 715 bis 138 leaves the capital to be set in the bylaws. Article 715 bis 135 expressly sets aside paragraph 1 of article 594, which imposes DZD 1,000,000 on ordinary joint-stock companies. Note, however, that the absence of a legal floor does not dispense with sizing the capital against the real financing need: a fund, a bank or a public buyer will read that figure.
Yes. Article 715 bis 133 provides that the simplified joint-stock company may be instituted by one or more individuals and/or legal entities, and that where it comprises a single person it is called a single-shareholder simplified joint-stock company (SPASU). In that case, article 715 bis 136 states that the presidency is assumed by the sole shareholder, who exercises the powers vested in the president and takes the decisions vested in the shareholders' meeting. We recommend recording those decisions in writing in a dated register: the statute does not require it here, but evidence will be asked for.
The statute does not say so expressly, and the question is unsettled. The literal argument points to an obligation: article 715 bis 135 makes the rules of joint-stock companies applicable to the SPAS save for six exhaustively listed articles, and article 715 bis 4, which requires the appointment of a statutory auditor for three financial years, is not among them. Article 715 bis 137 further lists the appointment of statutory auditors among the mandatory collective decisions, and article 609 — first auditors appointed in the bylaws — is not set aside either. The opposite reading transposes the French SAS thresholds, which do not exist in Algerian law. We take the literal reading, while stating that we know of no case law, because the cost of error is asymmetric: fees on one side, fragile accounts-approval resolutions on the other.
The "Start-up" label is granted to a company incorporated under Algerian law less than eight years old, with an innovative business model, whose capital is held at least 50 % by individuals, approved investment funds or other companies holding the "Start-up" or "Incubator" label, whose turnover does not exceed the ceiling set by the national committee and whose headcount does not exceed 250 employees. It lasts four years, renewable once. The "Innovative projects" label is granted to an individual or a group of individuals, for a project not yet incorporated; the file rests on the presentation of the project, its growth potential, the team's qualifications and intellectual property titles. It lasts two years, renewable twice.
Four years from the date the label is obtained, for IRG, IBS or IFU purposes. The 2026 Finance Act (Law No. 25-17 of 14 December 2025) raised the extension granted on renewal of the label to two additional years instead of one: the window may therefore reach six financial years. Labelled incubators benefit from the same extension, two years instead of one at each renewal. To this are added the VAT exemption and the 5 % customs duty on equipment acquired directly for the investment project, provisions arising from the amended 2020 supplementary Finance Act, whose wording in force should be checked in the tax code for the relevant year.
It cannot go public: article 715 bis 139 prohibits it from making a public offering or listing its shares. It may, however, convert, and with no waiting period: article 715 bis 135 expressly sets aside article 715 bis 15, which prevents an ordinary joint-stock company from changing form before two years of existence and two approved balance sheets. The normal route to the market is therefore a prior conversion into a SPA — an operation prepared two financial years ahead, in the accounts as much as in the governance.
🔎 Sources and references
- Law No. 22-09 of 5 May 2022 amending and supplementing Ordinance No. 75-59 of 26 September 1975 on the commercial code, Official Journal No. 32 of 14 May 2022 — art. 2 (article 544) and art. 3 (section 12 "Simplified joint-stock company", articles 715 bis 133 to 715 bis 143), full text read — Official Journal of the Algerian Republic · Verified on 2026-08-06
- Ordinance No. 75-59 of 26 September 1975 on the commercial code, book 5 — articles set aside by art. 715 bis 135: 594 §1 (minimum capital), 601 §1 (court-appointed contributions auditor), 607 (valuation of contributions in kind), 610 (board of directors), 619 (guarantee shares), 715 bis 15 (waiting period before conversion); articles not set aside: 592, 609, 715 bis 4 — Ministry of Trade · Verified on 2026-08-06
- Executive decree No. 20-254 of 15 September 2020 creating the national committee for the labelling of "Start-ups", "Innovative projects" and "Incubators" and setting out its missions, composition and operation — criteria, application documents, the 30-day and 15-day deadlines, label durations (secondary source: the text was not read on a consolidated version of the Official Journal) — Official Journal of the Algerian Republic No. 55 of 2020 · Verified on 2026-08-06
- Executive decree No. 25-311 of 1 December 2025 amending and supplementing executive decree No. 20-254, Official Journal No. 81 — creation of the "Scale-up" label, art. 14 bis (criteria for renewing the "Start-up" label) and 14 bis 1 (renewal file documents) — known through specialist press, to be re-read on the Official Journal — TSA / Legal Doctrine (secondary sources) · Verified on 2026-08-06
- Law No. 25-17 of 14 December 2025 enacting the Finance Act for 2026 — extension to 2 years of the IRG, IBS and IFU exemption on renewal of the "Start-up" label; 2 years instead of one for incubators; obligation on entities under Algerian law with turnover of DZD 2 billion or more to allocate 1 % of taxable profit to R&D, including through open innovation with labelled start-ups and incubators — Deloitte Société d'Avocats — 2026 Finance Act summary · Verified on 2026-08-06
- National start-up portal — filing of applications for the "Start-up", "Innovative projects" and "Incubator" labels and publication of grant decisions — Ministry of Knowledge Economy, Start-ups and Micro-enterprises · Verified on 2026-08-06