Urban Enterprise Zones (ZFU) are residential areas with a population of over 10,000, located in areas considered sensitive or disadvantaged. These zones were identified based on several criteria, such as the unemployment rate, the percentage of people who left the education system without a diploma, the proportion of young residents, and the tax base per capita. Businesses already established or wishing to establish themselves in these zones benefit from a full tax and social security exemption for a period of five years.