CIR: the Senate re-examines the effectiveness of the system and its quid pro quos

16 May 2025

A Senate commission of inquiry examines the Research Tax Credit (CIR)a key tax incentive for innovation.

Three priority areas of analysis

The commission, chaired by Olivier Rietmann and reported by Fabien Gay, is particularly interested in :

The real impact of the CIR on innovation, scientific employment and competitiveness ;
Use of the system by large companiesand the consistency between aid received and actual R&D investment;
Control mechanisms and counterpartiestraceability of funds and accountability mechanisms.

A recent challenge: the abolition of the "young doctor" scheme

Recent concerns include the abolition of the "young doctor" schemein 2025. This withdrawal could slow down the integration of researchers into the private sector and weaken the attractiveness of industrial research in France.

Commission objective

The commission interviews companies, experts and social partners up to July 2025, following the central objective of reconciling public aid and the general interest. The aim will be to propose a stricter framework for the CIR, guaranteeing its economic usefulness.

Source :

https://www.senat.fr/travaux-parlementaires/structures-temporaires/commissions-denquete/commission-denquete-sur-lutilisation-des-aides-publiques-aux-grandes-entreprises-et-a-leurs-sous-traitants.html