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LFSS 2026: R&D rate maintained for start-ups

LFSS 2026: the R&D expenditure rate required for JEI status is maintained at 20 %. What are the consequences for innovative companies?

Tax reassessment: judge rules against administration's inadequate explanations

Find out about the recent case law overturning the tax adjustment procedure without a clear statement of the administration's reasons.

Case law: judges confirm possibility of opting for IP Box tax regime a posteriori

Find out about the judge's decision offering the possibility of opting for the IP Box a posteriori

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.

Adoption of a special law to ensure budget continuity: impact on innovation taxation

Discover the impact of the adoption of the special law on the budget and taxation of innovation.

Scientific cooperation foundations now eligible to invest in start-ups

Find out how shipping companies can benefit from the CIR

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

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