To ensure the eligibility of any R&D project, a company can ask the tax authorities for their opinion. To do so, it sends its request by post to its tax authority.
To benefit from this procedure rescriptTo apply, companies need to submit a dossier.
The Ministère de l'Enseignement Supérieur et de la Recherche (MESR) (French Ministry of Higher Education and Research) has updated the templates for requesting a tax ruling on its website. These models include :
- Rescrit CIR "simple for the eligibility of an annual R&D operation.
- Rescrit CIR " roulant for the eligibility of a multi-year operation already validated by a CIR rescript.
- Rescrit JEI (Young Innovative Company).
- Rescrit JEIC (Young Growth Company).
- Rescrit CII (Innovation Tax Credit).
Two explanatory notes have also been put online: one for the CIR rescript and another for the JEI and JEIC rescripts.
Improving relations between tax authorities and taxpayers
As with CIR justification file also updated last DecemberThe 2025 rescript model is designed to be clearer and more instructive, notably with its explanatory notes. Here too, you'll need to back up your justification with :
- Critical analysis of the state of the art: the novelty of the work undertaken must be clearly highlighted.. This requires a critical analysis of the "state of the art" in the field, in order to identify the existence of the scientific or technical lock/difficulty to be overcome, i.e. the problem for which there is no solution in the state of knowledge available to the skilled person.
- Personnel expenses provide detailed information on the direct contribution to the declared operation of each R&D team member to the acquisition of new knowledge, as well as the past times on each project.
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