Finance your R&D and innovation projects through tax incentives

Secure your declaration and turn it into a sustainable source of financing. G.A.C. Group supports you, from start-ups to large corporations, from comprehensive support to tailor-made services.

Tax measures

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.
CIR

Research tax credit

Created in 1983, the CIR alone represents over 7 billion euros (60%) of public aid for innovation ; Today, it is the main instrument of public support for R&D. The CIR represents 30% of eligible expenditure (mainly human and material resources allocated to projects, subcontracted work, etc.) incurred during the year. There is no ceiling, but the rate is lowered to 5% for expenditure in excess of 100 million euros.

30% of eligible expenditure 5% over €100m Uncapped
CII

Innovation Tax Credit

The CII, a scheme reserved exclusively for SME in the Community sense, is - since the Finance Act 2025 - lowered to 20% of innovation expenditure. These expenses are capped at €400,000. It concerns the creation of prototypes or pilot installations for new products.

20% innovation expenditure SMEs only € Capped at €400,000
C3IV

Green Industry Investment Tax Credit

C3IV was created as part of the Finance Act 2024. It applies to companies investing in the production of battery cells and modules, wind turbines, solar panels and heat pumps, the production of their components and the processing of the necessary raw materials. The rate is 20% of investments, 150 million, with variable metrics depending on geographic zone and company size. Collection of the C3IV requires dedicated authorization.

20% of investments capped at €150 million Approval required
CICo

Research Collaboration Tax Credit

Since 2022, the CICo has been 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, with a rate of 50% of eligible expenditure for SMEs and to 40% for ETI and large companies, 6 million in both cases.

50% - SME 40% - ETI & large groups 6 M€ ceiling
JEI

Young Innovative Company

The status of Young Innovative Company (JEI) enables SMEs as defined by the European Union less than 8 years old benefit from annual tax and social security exemptions. The benefits include: exemptions 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 exemptions of 100% in the first year of benefit, 50% in the second, and exemptions from the CET. The income tax exemption mechanism is abolished for companies created on or after January 1, 2024.

SMEs less than 8 years old Exemption from employer contributions IS 100% year 1 - 50% year 2 CET exemption
Secure your declaration

CIR, CII, C3IV, CICo, JEI: how to benefit from these schemes while securing your declaration?

Our daily commitment

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 your application for public funding. From comprehensive support to tailor-made services, our offer is tailored to your needs.

Helping you to finance your projects greater impact on society, Supporting your growth is a daily commitment for our experts.

These tax incentives for R&D and innovation are declaratory in nature, and are increasingly subject to inspection by the tax authorities. It is therefore essential to master all their subtleties - eligibility criteria, timetable, technical and financial justification, calculation, tax changes, approval, contentious claims - in order to secure your declaration.

Our offer

To structure and secure your tax credit and support your R&D&I strategy

Organize

Launch of the mission

Co-structuring the approach and raising awareness among key contacts

Share news about the system and provide upstream guidance on needs

To explore

Identification of eligible projects

Identify all eligible projects through an exhaustive analysis

Mapping projects according to the Stakes/Risks ratio

Valuing

Determination of eligible expenditure

Assess eligible expenditure and guide investments

Measure challenges by entity, project, department...

To secure

Constitution of the supporting file

Assess eligible expenditure and guide investments

Measure challenges by entity, project, department...

Anticipate

Tax audit assistance

Develop a defense strategy in advance of an inspection

Refine strategy in line with regulatory developments and the approach of the administration
Your benefits

What you gain with our support

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).

Training for your teams to help them develop the skills they need to highlight the R&D nature of their projects.

Scientific, technical, industry and tax expertise at your service.

Dedicated offer for VSEs and SMEs

MyCIR & MyCII: Our dedicated offer to innovative start-ups, VSEs and SMEs

Our digital tools

Helping you structure and secure your tax credit

MyCIR & MyCII

The easy-to-use, ergonomic and secure platform for taking advantage of your tax credit, safely and within budget. Two free diagnostic tools available.

MyCIR & MyCII Our offering for innovative start-ups, VSEs and SMEs

G.A.C. Group has developed a digital offering to meet the needs of innovative start-ups, VSEs and SMEs, enabling them to benefit from their tax credit in a secure way and on a limited 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.

MyGAC

All the information and documents you need are centralized on MyGAC: our secure, collaborative platform for efficient management of your tax credit. All data is stored in France, to ensure seamless security of your technical and financial documents.

In addition to its «electronic document management» functionality, MyGAC provides a 360° view of the mission through a dashboard that enables :

Full visibility of progress Access to KPIs with automated updates Mapping to help you decide on the eligibility of your projects

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.

+300,000,000 documents Patents & scientific advances State of the art

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.

R&D time management CIR & CII compliant Leave & absence management

G.A.C. Group is listed among the CIR-CII consulting firms by the Médiation des entreprises

They trust us

G.A.C. Group in figures

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.

overall satisfaction rate in 2024 for all our services
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of our customers will recommend us in 2024
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score obtained in 2024 for the proximity and availability of our teams
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score obtained in 2024 for all our services
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amgen
"We particularly appreciated G.A.C. Group's guidance and support, especially in managing our tax audit. The expertise and reliability of the consulting team really helped us to justify and secure our CIR by meeting the requirements of the tax authorities."
Senior Manager Accounting at AMGEN France
CIR support
mapei
"Professional, attentive contacts! Good knowledge of technical and tax aspects and very fluid, responsive relations".
Accounting manager
CIR support
nanolike
"The consultants we work with are very responsive, very professional and conscientious in all our dealings. Both on the technical side and on the financial side. They are experts in the field. And on a human level, they are people with whom we have established a relationship of trust. This allows us to work in a pleasant and friendly environment.
Vice-President, New Technologies
CIR support
Mediaffiliation
"The MyCIR offer met my expectations: to benefit from expertise at an attractive price. For the technical file, I was well taken by the hand and the comments are very clear. I recommend!"
Manager of MEDIAFFILIATION
CIR support through the myCIR platform
mauna logo kea
"We very much appreciate the relationship with our contact person at G.A.C. Group, for his competence and responsiveness."
Deputy Managing Director and CFO
CIR support
Genetec-logo
"For your information: 100 % a success! Thank you for your contribution to this success."
Member of the Advisory Board
CIR support
Take action

Finance your R&D and innovation projects through tax incentives

Contact our experts to structure and secure your CIR, CII, C3IV, CICo or JEI and turn it into a sustainable source of financing.

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