{"id":236692,"date":"2024-06-14T09:54:26","date_gmt":"2024-06-14T07:54:26","guid":{"rendered":"https:\/\/group-gac.com\/?p=236692"},"modified":"2024-06-26T15:57:23","modified_gmt":"2024-06-26T13:57:23","slug":"jei-decret-jeic-entre-en-vigueur","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/jei-decree-jeic-comes-into-force\/","title":{"rendered":"Young innovative growth company: what are the eligibility criteria?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"236692\" class=\"elementor elementor-236692\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c09d6e elementor-widget elementor-widget-text-editor\" data-id=\"0c09d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Finance Act for 2024 has introduced a new category of <span style=\"text-decoration: underline;\"><a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\">Young Innovative Company (JEI)<\/a><\/span> the <strong>JEI de croissance (JEIC) for companies with between 5% and 15% of R&amp;D expenditure<\/strong>. The decree came into force on June 1, 2024.<\/p><p>As a reminder, in the past, only companies that met the classic criteria set out below and spent at least 15% on research were eligible for JEI status.\u00a0<\/p><p>Please find below the <strong>criteria to be met in order to qualify for JEI status, and the new conditions for qualifying as an JEIC<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5ce363 elementor-widget elementor-widget-heading\" data-id=\"e5ce363\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The JEI de croissance (JEIC) must meet \"classic\" criteria<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3a773b elementor-widget elementor-widget-text-editor\" data-id=\"d3a773b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Be <strong>SME<\/strong>The company must have fewer than 250 employees AND sales of less than \u20ac50 million or a balance sheet total of less than \u20ac43 million;<\/li><li>Be <strong>created less than 8 years ago<\/strong>;<\/li><li>Have a <strong>capital continuously held at 50 %<\/strong> at least \"by natural persons, companies meeting the same capital ownership requirements, venture capital companies, venture capital mutual funds, specialized professional funds, foundations or associations recognized as being in the public interest, or research and educational establishments or their subsidiaries\".<\/li><li><strong>Not be created as part of a merger, restructuring, expansion of pre-existing activities or takeover.<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6a4f51 elementor-widget elementor-widget-heading\" data-id=\"d6a4f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In addition, ILEAP must meet certain economic performance indicators<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04dfa59 elementor-widget elementor-widget-text-editor\" data-id=\"04dfa59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>On May 24, 2024, the Prime Minister published the decree specifying these indicators in the official gazette. \u00a0<\/p><p>Article 49Q of Appendix III to the General Tax Code now stipulates that a <strong>JEI that meets the following economic performance indicators will be eligible for JEI growth status<\/strong>\u00a0: \u00a0<\/p><p>A la <strong>year-end closing<\/strong>the company must have met the following cumulative conditions:<\/p><ul><li><strong>Its workforce<\/strong>calculated in accordance with\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019353569\">articles 1111-2<\/a>,\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000031565369\">L. 1111-3<\/a>and\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006901310\">L. 1251-54 of the Labour Code<\/a>will have to <strong>have increased by at least 100 % and at least ten full-time equivalent employees<\/strong>in relation to that recorded at the close of the previous year (the year preceding the penultimate year).<\/li><li>It must not <strong>no reduction in research expenditure as defined by the CIR<\/strong> in year N compared with year N-1<\/li><\/ul><p>The application of these conditions must be assessed on a <strong>12-month period<\/strong>. Companies that meet all these conditions can qualify for the Young Innovative Growth Company (JEIC) status.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bb733a elementor-widget elementor-widget-text-editor\" data-id=\"6bb733a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Source:\u00a0<\/em><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049591315\">https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049591315<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92ca759 e-flex e-con-boxed e-con e-child\" data-id=\"92ca759\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5346743 elementor-widget elementor-widget-spacer\" data-id=\"5346743\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3013c7e elementor-widget elementor-widget-heading\" data-id=\"3013c7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Do you have a question about ILEAP status?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d38c43 btn-calendly elementor-widget elementor-widget-html\" data-id=\"7d38c43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- D\u00e9but de widget de lien Calendly -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" 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Our multi-disciplinary team of engineers and PhDs has been advising and supporting you for over 20 years in your innovation projects, from idea to market launch, including the search for financing.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">\n\t\t\t\t\t\tDiscover our support\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Discover the eligibility criteria for the Young Innovative Growth Company (JEIC) status for SMEs.<\/p>","protected":false},"author":43,"featured_media":236695,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Jeune entreprise innovante de croissance","_seopress_titles_desc":"D\u00e9couvrez les crit\u00e8res d'\u00e9ligibilit\u00e9 du statut jeune entreprise innovante de croissance (JEIC) pour les 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