The Finance Bill 2025 (PLF 2025) and the Social Security Finance Bill (PLFSS 2025) have just been tabled.
At this stage, these are draft laws, which may be amended before final promulgation.
The Innovation Tax Credit (CII) and the Young Innovative Company (JEI) status are being targeted by the government's budget-cutting efforts.
Non-renewal of the ITC
This scheme, aimed at SMEs for the design of prototypes or the pilot installation of new products, which was scheduled to run until December 31, 2024, would not be renewed.
It had been extended in the PLF 2024, before being dropped from the final version of the text, adopted through the procedure provided for in Article 49.3 of the Constitution.
End of exemption from social security contributions for JEI and JEIC start-ups
This status enables newly-created companies to benefit from exemptions from social security contributions for certain employees assigned to research.
The Social Security Finance Bill for 2025 provides that young innovative companies and young growth companies will no longer be eligible for exemption from social security contributions from January 1, 2025.
The project specifies that "The provisions of this article come into force on January 1, 2025 and apply to contributions due in respect of periods of activity from the aforementioned date.
CICo compliance
The research collaboration tax credit (CICo) has been brought into line with European regulations.
This bill will be examined by parliamentarians from October 21, 2024.. We'll keep you posted on developments.
Would you like to find out more about the future of the CII and JEI status?
Discover our dedicated support for securing your tax credit (CIR, CII, CICo, C3IV) or your application for JEI status.
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