CIR / CII

Administrative doctrine clarifies the definition of ORDC for the Collaborative Tax Credit (CICo)

BOFiP clarifies the definition of ORDC for the Collaborative Tax Credit (CICo)

Discover the definition of Research and Knowledge Dissemination Organizations for CICo
Finance Act 2025: deciphering the implications for your tax strategy

Finance Act 2025: deciphering the implications for your tax strategy

Discover our commented and illustrated analysis of the tax changes for 2025.

MESR clarifies its role in controlling the CIR

Find out more about the new CIR, CII, JEI and JEIC tax credit models and MESR explanatory notes
Secure your CIR with the new templates published by the MESR

Secure your CIR with the new templates published by the MESR

Find out more about the new CIR, CII, JEI and JEIC tax credit models and MESR explanatory notes
The home stretch: apply for CIR approval before March 31, 2025

The home stretch: apply for CIR approval before March 31, 2025

Apply to the Ministry of Research for CIR approval before March 31, 2025
PLF 2025: 49.3 Triggered, CIR and CII Restructured, Young Doctors Discarded

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

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

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

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

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.
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