CIR / CII

Finance Acts 2025: major reform of the CIR, renewal of the CII lowered to 20%, JEI restricted, IP Box, CIC and CIJV unchanged

Discover the impact of LOF 2025 on all R&D and innovation tax incentives.

Engineering services vs. research subcontracting: a ruling that clarifies eligibility criteria for the CIR

Discover the key ruling on the CIR eligibility of R&D expenses incurred by an approved subcontractor providing engineering services.

Dematerialize your CIR rescript request on your professional space

Submit your rescript request for the CIR online via your professional space

Finance Act 2025: innovation and competitiveness at the heart of priorities

Discover the latest case law on personnel expenses re-invoiced by a company not eligible for the CIR.

CIR, rebilling and unauthorized companies: current case law

Discover the latest case law on personnel expenses re-invoiced by a company not eligible for the CIR.

CERFA 2069 A vintage 2025: update for CIR declarations

Discover the new CERFA 2069 A to declare your CIR 2024 and the declaration calendar.

CIR 2024: new tools at your disposal

Discover the new tools made available by the MESR for the RTC 2024

CIR and shipping: how to reconcile tonnage tax and R&D expenditure...

Find out how shipping companies can benefit from the CIR

BOFiP update: new adjustments for the CIR on hiring aid and wage portage

Find out more about the impact of this update on the declaration of hiring subsidies and the inclusion of portage salarial for the CIR.

Rejection of the PLF 2025: stages, amendments and further parliamentary discussions

Finance Bill 2025 rejected: discover key amendments and next steps.

What does the PLF 2025 have to say about the future of the CII, the JEI status and the CICo?

Find out what impact the PLF 2025 will have on the CII, the JEI and JEIC statuses and the CICo?

Guide CIR 2024: what are the major changes compared with the 2023 edition?

Discover the key changes described in the CIR 2024 guide vs. the 2023 edition, analyzed by our experts.

When should you apply for CIR approval renewal in 2024?

Discover the deadline for applying for CIR approval in 2024

New case law on CIR eligibility of sub-projects linked to the inseparability of works

Find out about new case law on the CIR eligibility of sub-projects linked to the inseparability of work.
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