Passed in first reading by Parliament as part of the Finance Bill for 2015, this three-year extension of the tax credit is in line with the government's desire to develop quality in catering and to encourage its appreciation, Carole Delga said in a statement.

This tax credit is granted to professionals who have just obtained the title of Master Restaurateur or its renewal, i.e. who commit to the quality of their establishment (cuisine, products, services, setting, etc.).

It amounts to 50% of the expenses incurred by the restaurant owner to modernize their establishment over the first three years, up to a limit of €30,000, resulting in a tax credit of up to €15,000. The restaurant owner can reapply for the tax credit when renewing their certification, which takes place every four years.

Today, nearly 3,000 restaurateurs hold the title of Maître-restaurateur in France.

Carole Delga encourages its development, particularly through this tax credit which aims to support professionals in the investments they make to achieve and maintain a level of excellence recognized by the entire sector.

The Secretary of State also announced the modernization of the specifications for the title, refocusing it on its core objective: homemade cuisine using primarily fresh ingredients, in a high-quality setting and with excellent service. The Maître-Restaurateur title recognizes excellence in all aspects of restaurant operations. Previously reserved for the establishment's owner, the title will now also be open to their employees.

These changes will take place following the publication of a decree and an order in the first quarter of 2015.