Tax News

CICo 2026: extension until 2028 and BOFiP clarification on the collaborative research tax credit

CICo 2026: extension until 2028 and BOFiP clarification. Eligibility of contracts and securing your collaborative R&D projects.

Review of case law handed down by the administrative courts on local taxation: November and December 2025

Analysis of over 80 TA rulings (November/December 2025) on local taxation. Principles of assessment, exemptions (CGI 1382, 11°), and procedural guarantees to secure your taxes.

CIR approval: how to apply in 2026 (deadlines, CIROCO, subcontractors)

CIR 2026 approval: timetable, application via CIROCO, deadlines and points to watch to secure your R&D subcontracting expenditure.

Finance Act 2026: main local tax measures for businesses

Revision of rental values, CFE and property tax: discover the measures of the 2026 Finance Law and anticipate the tax impact for your company.

CIR: how to include depreciation on mixed-use fixed assets?

The Versailles CAA clarifies the rules for including depreciation of mixed-use equipment in the calculation of the CIR.

Finance Law 2026: innovation, investment and local taxation

TA de Paris decision: should Bpifrance grants be deducted from the CIR? What does this mean for innovative companies?

CIR and Bpifrance grants: should they be deducted from the research tax credit?

TA de Paris decision: should Bpifrance grants be deducted from the CIR? What does this mean for innovative companies?

CIR: the 2026 list of approved bodies updated by the Ministry

The list of approved CIR, CII and CICo organizations has been updated. How to secure your R&D subcontracting expenses?

Review of case law handed down by the administrative courts on local taxation: September and October 2025

Analysis of more than 80 administrative court rulings (May-June 2025) on local taxation. Assessment principles, exemptions (CGI 1382, 11°), and procedural guarantees to secure your taxes.

LFSS 2026: R&D rate maintained for start-ups

LFSS 2026: the R&D expenditure rate required for JEI status is maintained at 20 %. What are the consequences for innovative companies?
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