The French Ministry of Finance and Public Accounts has announced that the additional depreciation allowance for investments in qualifying industrial, manufacturing and scientific research equipment is extended to 31 December 2017. The allowance, introduced in 2015, is an additional 40% added to the depreciable base for assets acquired between 15 April 2015 and 31 December 2017 (previously extended from 14 April 2016 to 14 April 2017).