JEI (Young Innovative 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?

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?

2026 Finance Bill: what does the future hold for tax measures promoting innovation following parliamentary debates?

2026 Finance Bill: Find out what's new in the parliamentary debates on the CIR, JEI, CICo, and the creation of the JEI à impact.

Cash flow: how can finance departments secure cash immediately?

Faced with budgetary uncertainty in 2026, discover the four levers that CFOs can use: public aid, tax financing (CIR/CII), local tax audits, and HR optimization to generate cash quickly.

Top DAF Lyon 2025 - Anticipating, managing and innovating: the meeting place for financial managers

Practical workshops for CFOs: extra-financial reporting, cashflow, energy transition. Come away with concrete solutions!

Young innovative growth company: what are the eligibility criteria?

Discover the eligibility criteria for the Young Innovative Growth Company (JEIC) status for SMEs.

Case law on the deduction of a public subsidy in the calculation of the CIR

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

The 2024 Finance Bill has been definitively adopted: what impact will it have on C3IV, CII and JEI status?

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

Subcontracting & CIR: are the expenses incurred eligible?

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.
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