CIR 2025 Guide: Understand the new features and secure your CIR

An expert file to help you understand the changes in the CIR 2025 Guide and make your tax return more reliable.

The CIR 2025 Guide introduces major changes: new formalities, sectoral adjustments, changes to approvals and harmonization with the Ministry's templates.

To help you secure your CIR, our technical and tax experts have produced an in-depth analysis, illustrated by concrete examples from key sectors such as health, theindustry and the information technologies.

What you'll learn:

  • The major changes in the CIR 2025 Guide and their impact on your practices.
  • Revised requirements for the approvals, formalism of the technical file and R&D identification.
  • Lighting from our technical experts, illustrated with examples from your own sectors.
  • Sensitive points that may affect the securing your CIR in the event of control.

Download the special file: Guide CIR 2025

To understand what's really changing and anticipate the impact on your next tax return:

Neutral, precise, field-based decoding

With a strong presence in industry, healthcare, agrifood, digital and deeptech, G.A.C. Group helps hundreds of companies every year to declare and secure their CIR. Our experts (scientists, engineers, doctors, tax specialists) have analyzed for you :

  • The ministry's new directions,
  • Key technical examples from the guide,
  • Practical implications for your R&D and Finance teams.

FAQ - CIR 2025 Guide

Is the CIR 2025 Guide compulsory to declare the CIR?

No, but it is the reference guide used by the Ministry's experts and widely adopted by the tax authorities. Failure to follow its recommendations can increase the risks in the event of an audit.

Because the official guide describes the theory, our dossier explains what this means in concrete terms for your company, based on feedback from our teams in the field.

Yes, a specific section details the legislative changes applicable to the CIR, the CII and the JEI status.

Controls are being stepped up, and changes to the 2025 guide now serve as a reference for the Ministry's experts. Understanding these changes will help limit the risk of adjustments.

Yes, it provides managers, CFOs and R&D managers of all sizes with immediately operational recommendations.

Now that you've mastered the evolutions of the CIR 2025 Guide, find out how our teams can secure your CIR on a long-term basis.

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