Urban Free Zones (FUZs) are neighbourhoods with more than 10,000 inhabitants, located in so-called sensitive or disadvantaged areas. They were defined on the basis of the following criteria:
— unemployment rate;
— proportion of people leaving the school system without a diploma;
— proportion of young people;
— tax potential per capita.
Companies established or to be established in these neighbourhoods benefit from a comprehensive system of exemptions from tax and social security charges for five years
Decrees of the Council of State Nos 96-1154 and 96-1155 of 26 December 1996, as amended by Decrees Nos 97-1322 and 97-1323 of 31 December 1997, establish the delimitation of 44 first Urban Franches Zones (ZFU). Decree No 2001-706 of 31 July 2001 modifies the perimeter of the Franche Urbaine de Grigny — Viry-Châtillon Zone: the Grande-borne and the village of Grigny. Decree No. 2004-219 of 12 March 2004 creates 41 new Urban Franches Zones. Decree No. 2006-1623 of 19 December 2006 creates 15 new Urban Franches Zones. Decree No 2007-894 of 15 May 2007 extends the right of way to 31 Franches Urban Zones.
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