The Ministry of Higher Education and Research (MESR) is involved in the control procedure for the Research tax credit (CIR).
The tax authorities may request information to verify the reality of scientific research expenditure. It may also refer the matter to the MESR for a scientific examination of the R&D operations declared.
The French Ministry of Higher Education and Research (MESR) examines the scientific character of the projects submitted, drawing on a network of scientific experts.. These experts, located throughout the country, provide an objective analysis of projects. If necessary, the company can be asked to provide additional information or take part in a meeting with MESR R&D experts.
At the controlthe company must submit a supporting file including a scientific and technical description, as well as a table of expenses. The information must be complete, particularly with regard to personnel and subcontracting.
Every year, the MESR updates a CIR guide to help companies prepare their applications.
It should be noted that the MESR is only responsible for monitoring R&D work, while the Ministry of the Economy is responsible for the Innovation Tax Credit (CII).
We remind you that, as mentioned in our tax news from last Decemberthe French Ministry of Higher Education and Research has updated the requirements for CIR supporting files, both scientific and financial, as well as a new explanatory note accompanying the Excel summary spreadsheet.
It is therefore essential that you comply with this latest version when preparing your supporting documents for the CIR 2025.
Do you want to anticipate a possible audit and secure your CIR?
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