Extension of the CICo: BOFiP clarification secures collaborative R&D strategies
The April 1, 2026 update to the Bulletin officiel des finances publiques (BOFiP) confirms the extension of the tax credit for collaborative research (CICo).
In addition to this extension, the tax authorities have provided a stabilized interpretation of the system, which is essential for companies that have launched or are structuring research projects in partnership.
CICo: scheme extended to December 31, 2028
The CICo, codified in article 244 quater B bis of the French General Tax Code, benefits industrial, commercial or agricultural companies that enter into a collaboration contract with one or more research and knowledge dissemination organizations (ORDC).
The BOFiP now specifies that the scheme applies to contracts entered into :
«from January 1, 2022 to December 31, 2028».»
BOI-BIC-RICI-§1
This development is the result of article 37 of the law no. 2026-103 of February 19, 2026 on the finances for 2026, extending the scheme for a further three years.
The BOFiP reminds us of this:
«Initially limited to December 31, 2025 [...], the scheme has been extended [...] to December 31, 2028».»
BOFiP
CICo 2026: continuity from January 1
Eligibility for contracts signed in early 2026
The BOFiP's wording, which is consistent with the French Finance Act, has one major operational consequence: in the absence of any specific provision for a deferred entry into force, the extension covers contracts concluded throughout 2026, including those signed prior to the enactment of the Act.
Contracts concluded between January 1, 2026 and February 19, 2026 should therefore be considered eligible for the CICo..
Secure R&D investment decisions
This interpretation, which is in line with tax application principles, makes it possible to’avoid any break in the system and secures investment decisions taken at the beginning of the year.
Collaborative research tax credit (CICo): a structuring lever for innovation
The extension of the CICo is part of a continuity of public support for collaborative innovation.
The benefits of CICo for your innovation strategy
- Structuring partnerships with academic and institutional players,
- Sharing R&D risks,
- Optimize the overall financing of innovative projects, in addition to the CIR and CII.
Against a backdrop of increasing efforts to secure the tax position, the CICo stands out as a high value-added tool for structuring partnership research projects..
Securing CICo: tax, legal and technical issues
Securing the CICo requires rigorous fiscal, legal and technical approach.
Against a backdrop of increasingly secure tax arrangements for innovation, and particular vigilance on the part of the authorities regarding collaborative arrangements, CICo requires rigorous analysis of projects, partners and contractual terms.
The correct qualification of collaborations, the compliance of contracts with the requirements of the scheme and the justification of associated expenditure are essential prerequisites for secure eligibility for the collaborative research tax credit.
G.A.C. Group supports companies in :
- Analyze and validate the eligibility of their collaborative R&D projects,
- Qualification of partner research organizations (ORDC),
- Review and structuring of collaboration contracts with regard to tax and regulatory criteria,
- Steering the tax strategy for innovation (CIR, CII, CICo, IP Box...)
- Ensuring the reliability of declarations and securing positions in the event of control.
FAQ - CICo 2026 : collaborative research tax credit
What is CICo?
The Collaborative Research Tax Credit (CICo) is a tax incentive scheme that allows companies to benefit from a tax advantage when they carry out R&D projects in collaboration with research organizations.
How long does CICo extend?
The scheme has been extended until December 31, 2028, in accordance with the French Finance Act for 2026.
Are contracts signed in early 2026 eligible?
Yes, contracts signed between January 1, 2026 and February 19, 2026 are considered eligible, with no break in the scheme.
Which partners are eligible for CICo?
Projects must be carried out with research and knowledge dissemination organizations (ORDC).
Keep up to date with the latest news on innovation taxation:
