CIR / CII

Discover the importance of accurate time tracking for the Research Tax Credit (CIR), confirmed by several rulings, and secure your CIR.

Find out what the Conseil d'Etat has to say about how young doctor status is taken into account in the CIR.

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

Find out about new measures to simplify administrative procedures for the CIR, healthcare innovation and the establishment of data centers.

The CIR 2023 Guide, drawn up by the MESR and the tax authorities, provides detailed recommendations for compiling the supporting file and details on approvals. Discover the new guidelines for optimizing your Research Tax Credit.

Discover new case law on the eligibility of in-house intellectual property expenditure for the research tax credit.

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

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

Discover the amendments adopted during the 2024 Finance Bill: new statutes for JEIC and JEIR start-ups.

The French Ministry of Research is accepting applications for the renewal of CIR approvals from August 15 to November 30, 2023. Private organizations" include companies and associations, while "Individual experts" include one-person companies. The online procedure enables you to fill in the Cerfa form and submit the required supporting documents.

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.

Find out more about the definition of a public subsidy for the CIR and its impact on the calculation of your tax credit.

Find out in this article why obtaining JEI status does not guarantee certain CIR eligibility for the work carried out.

Find out what activities related to research projects are eligible for the CIR: defining specifications, preparatory phases, etc.