Finance your R&D and innovation projects through tax schemes (CIR, CII, CICo, C3IV, JEI, etc.) and secure your declaration to turn it into a sustainable financing lever!
CIR and CII: tax credits for research and innovation
The Research Tax Credit (CIR) and Innovation Tax Credit (CII) are tax measures designed to :
- Support companies' R&D efforts (basic research, applied research, experimental development) and innovation (production of prototypes or pilot installations of new products) ;
- Improve the R&D and innovation environment for companies ;
- Support the sustainable growth of businesses
- Improve the attractiveness of the French territory.
Created in the 1980s, the CIR alone accounts for almost 7 billion euros, or 60 % of public aid for innovation. the main instrument of public support for R&D.
These tax credits (CIR and CII) represent 30% of eligible expenditure (mainly human and material resources allocated to projects, subcontracted work, patent registrations, etc.) carried out during the year. Visit CIR is uncappedHowever, the rate is lowered to 5% for expenditure in excess of 100 million euros. Visit CII, a scheme reserved exclusively for SMEs as defined by the European Union, is limited to 400,000 euros..
C3IV: the new tax incentive for green industry
C3IV for " Green industry investment tax credit " was created as part of the Finance Act 2024. It concerns companies making investments in the production of battery cells and modules, wind turbines, solar panels and heat pumpsthe production of their components and the processing of the raw materials needed to produce these components.
The C3IV rate is 20% of investments it will be capped at 150 million eurosThese metrics may vary depending on the geographical area in which investments are made and the size of the company. Visit collection of C3IV requires dedicated approval.
CICo: a new tax credit for collaborative research
Since 2022, the Research collaboration tax credit (CICo) was created to encourage companies to engage in collaborative R&D work with research and knowledge dissemination organizations (ORDC). This new tax credit differs from the CIR and the rate is 50% of eligible expenditure for SMEs and to 40% for ETI and large companies6 million in both cases.
JEI status: tax benefits reserved for SMEs less than 8 years old
The Young Innovative Company (JEI) status enables small and medium-sized businesses (SMEs) under 8 years of age to benefit from annual tax and social security exemptions. The benefits include: exemption from employer social security and family allowance contributions for staff who devote the majority of their time over the year to R&D activities; tax exemption at 100% la 1time year, 50% the second, and CET exemptions.
The income tax exemption mechanism is abolished for companies created on or after January 1, 2024.
CIR, CII, CICo, JEI: how can you take advantage of these schemes while securing your tax return?
These tax incentives for R&D and innovation are declarative and are subject to are increasingly being audited by the tax authorities. It is therefore necessary to master all the subtleties (eligibility criteria, timetable, technical and financial justification, calculation, tax changes, approval, claims...) in order to secure your declaration.
G.A.C. Group has built up a unique consultancy offering for companies - from start-ups to large groups in all sectors - aimed at structuring and securing these tax advantages in favor of innovation. From comprehensive support to customized services, our offer is tailored to your needs. Helping you finance your projects to make a greater impact on society and support your growth is a daily commitment for our experts.
Our offer to structure and secure your tax credit and support your R&D&I strategy
ORGANIZE : Launching the mission
- Co-structuring the approach and raising awareness among key contacts
- Share news about the system and provide upstream guidance on needs
EXPLORE: Identification of eligible projects
- Identify all eligible projects through an exhaustive analysis
- Mapping projects according to the Stakes/Risks ratio
VALORIZE: Determining eligible expenses
- Evaluate eligible expenses and guide investments
- Measure challenges by entity, project, department...
SECURING: Creating the supporting file
- Continuously write up files and adapt the approach according to the organization and the project.
- Initiate it during the audit to streamline exchanges
ANTICIPATE: Assistance with tax audits
- Drawing up a defense strategy in advance of an inspection
- Refine strategy in line with regulatory developments and the approach of the administration
Your benefits
A secure approach and tools to help you identify and anticipate high-potential projects and investments
A 360° table to centralize information, facilitate monitoring and aid decision-making (mission summary, scope of intervention, eligibility analysis, operational directory)
The training your teams to promote skills development on best practices for enhancing the R&D character of projects
Of scientific, technical, industry and tax expertise at your service
MyCIR & MyCII: Our offer dedicated to innovative start-ups, VSEs and SMEs
G.A.C. Group has developed a digital offer to meet the needs of innovative start-ups, VSEs and SMEs and enable them to benefit from their tax credit in a secure way for a measured budget.
MyCIR / MyCII is the extension of our long-standing expertise to a ergonomic and secure learning platform. Two free diagnostic tools are at your disposal for test the eligibility of your project and estimate the amount of your tax credit.
Our digital tools for structuring and securing your tax credit
Manage your tax credit on MyGAC
The necessary information and documents are centralized on MyGAC: our secure, collaborative platform for efficient tax credit management. All the data are stored in France to ensure seamless security of your technical and financial documents.
In addition to its "electronic document management" functionality, MyGAC includes a 360° view of the mission through a dashboard allowing :
- A complete visibility on advancement dynamics
- A access to KPIs with automated updates
- Of decision-support maps for project eligibility
Build your state of the art with ideXlab
The construction of a complete state of the art is a key element to technically justify the eligibility of your projects and consequently your CIR. A gap in your state of the art will draw the attention of the tax authorities in a negative way.
The ideXlab platform lets you search for the latest scientific and technical advances and patents from over 300,000,000 documents to develop a robust state of the art.
Structure your R&D&I projects through optimized resource management with MyInnoTime
G.A.C. Group has co-developed the solution MyInnoTime one time and leave/absence management solution adapted to CIR and CII requirements. To secure your tax credit, you need to justify the time spent by your R&D&I teams on eligible projects.
G.A.C. Group is listed among the CIR-CII consulting firms by the Médiation des entreprises
Our support
G.A.C. draws on its sector-specific experience to help you implement your projects through a comprehensive offer to innovate, perform and adopt a responsible approach. Our multi-disciplinary team of engineers and PhDs has been advising and supporting you for over 20 years in your innovation projects, from idea to market launch, including the search for financing.
Receive all our expert news by e-mail.
Subscribe to our newsletter.
