Tax News

The CIR 2023 Guide, drawn up by the MESR and the tax authorities, provides detailed recommendations for compiling the supporting file and details on approvals. Discover the new guidelines for optimizing your Research Tax Credit.

Find out about the new European regulation raising the de minimis aid ceiling to €300,000 for all companies.

Discover new case law on the eligibility of in-house intellectual property expenditure for the research tax credit.

Discover the new case law on the total deduction of a public subsidy when calculating the research tax credit.

Discover the contents of the Finance Bill 2024, which has been definitively adopted: C3IV, changes to JEI status, no changes to CIR and CII.

Find out all you need to know about the new tax incentive for green industry and decarbonization: C3IV.

Discover the amendments adopted during the 2024 Finance Bill: new statutes for JEIC and JEIR start-ups.

The "green industry" bill has been definitively adopted and provides for the creation of a new tax credit: the C3IV. To find out more

The French Ministry of Research is accepting applications for the renewal of CIR approvals from August 15 to November 30, 2023. Private organizations" include companies and associations, while "Individual experts" include one-person companies. The online procedure enables you to fill in the Cerfa form and submit the required supporting documents.

Find out more about the notion of expenses incurred and the Conseil d'Etat's recent ruling on their eligibility for the research tax credit.

Find out more about the definition of a public subsidy for the CIR and its impact on the calculation of your tax credit.

The French Green Industry Act introduces Triple E, an environmental excellence standard developed by AFNOR, scheduled for early 2024. This standard will bring together criteria based on existing standards (ISO 14001, ISO 50001, etc.) to recognize manufacturers committed to ecological practices. Companies awarded the label will benefit from dedicated funding and enhanced recognition.

Find out in this article why obtaining JEI status does not guarantee certain CIR eligibility for the work carried out.

Find out what activities related to research projects are eligible for the CIR: defining specifications, preparatory phases, etc.