{"id":300656,"date":"2025-01-20T17:19:20","date_gmt":"2025-01-20T16:19:20","guid":{"rendered":"https:\/\/group-gac.com\/?p=300656"},"modified":"2025-01-20T17:33:03","modified_gmt":"2025-01-20T16:33:03","slug":"loi-de-finances-2025-linnovation-et-la-competitivite-au-coeur-des-priorites","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/finance-act-2025-innovation-and-competitiveness-at-the-heart-of-priorities-2\/","title":{"rendered":"Finance Act 2025: innovation and competitiveness at the heart of priorities"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"300656\" class=\"elementor elementor-300656\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3400ad e-con-full e-flex e-con e-parent\" data-id=\"a3400ad\" 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-f2a4966 elementor-widget elementor-widget-text-editor\" data-id=\"f2a4966\" 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 January 15, 2025, the Senate began examining the second part of the Finance Bill (PLF) for 2025. This key text for the French economy is structured around <strong>concrete measures to promote<\/strong><a href=\"https:\/\/group-gac.com\/en\/innovation\/\"><strong>innovation<\/strong><\/a><strong>business competitiveness and ecological transition<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad6f8d1 elementor-widget elementor-widget-heading\" data-id=\"ad6f8d1\" 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\">Background to PLF 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa7a2b7 elementor-widget elementor-widget-text-editor\" data-id=\"fa7a2b7\" 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>Last December, parliamentary work was interrupted by the government's censure of the vote on the Social Security Financing Bill (PLFSS). Despite this setback, the PLF 2025 is moving forward with ambitious guidelines for the future.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0504037 elementor-widget elementor-widget-heading\" data-id=\"0504037\" 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\">What measures have already been adopted?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebf2999 elementor-widget elementor-widget-text-editor\" data-id=\"ebf2999\" 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>As a reminder, during the Senate's examination of the first part of the PLF 2025, provisions were adopted on December 4, 2024:<\/p><p><strong>Proposal for<\/strong><a href=\"https:\/\/group-gac.com\/en\/service\/ip-box\/\"><strong>IP Box <\/strong><\/a>:<\/p><ul><li>Maintaining a\u00a0<strong>reduced rate of 10%<\/strong> for the taxation of income from certain industrial property assets.<\/li><\/ul><p><strong>Clarifications and adjustments proposed for the <\/strong><a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\"><strong>Research tax credit<\/strong><\/a><strong> (CIR) <\/strong>:<\/p><ul><li><strong>Elimination of technology watch expenses and revision of operating expense rates<\/strong>now set at 40 % instead of 43%.<\/li><li><strong>Modification of the capping assessment method<\/strong> expenses eligible for 30% CIR to 100 million euros. The amount will be assessed at the level of the parent company (group) and no longer at the level of the reporting company alone. The same method will be applied to the 5% rate for expenditure in excess of 100 million euros.<\/li><li><strong>Patent expenses maintained<\/strong> (deletion initially planned by the Senate Finance Committee).<\/li><li><strong>Continued spending on standardization<\/strong> (deletion initially planned by the Senate Finance Committee).<\/li><\/ul><p><strong>Specific devices: JD, CII and CIC\u00a0<\/strong>:<\/p><ul><li><strong style=\"font-style: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\">Young doctor scheme maintained<\/strong><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\"> (deletion initially planned by the Senate Finance Committee).<\/span><\/li><li><strong>Three-year extension for <\/strong><a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\"><strong>Innovation Tax Credit<\/strong><\/a> (CII) (until 2027) and reduced the rate to 20%.<\/li><li><strong>Proposed 3-year extension for the Collection Tax Credit<\/strong> (CIC) to support activities in the textile sector.<\/li><\/ul><p><strong>Companies with production units outside the EU <\/strong>:<\/p><ul><li>\"Companies that do not have an institutional unit resident on the territory of a member state of the European Union\" will benefit from the <strong>CIR at a reduced rate of 20%<\/strong> (vs. 30%) for expenditure under \u20ac100m, and 2.5% above that. The Senators point out that the aim of the amendment is to reduce the CIR rate for companies that do not have a production unit in a European Union member state.<\/li><\/ul><p><strong>Tax framework for the notion of public subsidies within the CIR framework<\/strong> :<\/p><ul><li>should be considered as a <a href=\"https:\/\/group-gac.com\/en\/service\/aid-and-subsidies\/\">public subsidy<\/a>This is a form of aid paid by a public or private legal entity entrusted with a public service mission.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f8269c elementor-widget elementor-widget-heading\" data-id=\"2f8269c\" 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 government gives its opinion in advance of the debates. What are the tax guidelines for 2025?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e86786 elementor-widget elementor-widget-text-editor\" data-id=\"5e86786\" 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 December 31, 2024, the government unveiled the positions it will defend in the next Finance Act for 2025. These tax measures are designed to respond to today's major economic and social challenges. In particular, two innovation tax measures are targeted:<\/p><ul><li><strong>Innovation tax credit (CII):<\/strong><ul><li style=\"list-style-type: none;\"><ul><li><strong>Scheduled renewal<\/strong> from January 1, 2025.<\/li><li><strong>Modification :<\/strong> The aid rate would be <strong>reduced from 30% to 20%<\/strong>.<\/li><\/ul><\/li><\/ul><\/li><\/ul><ul><li><strong>Collection tax credit (CIC):<\/strong><ul><li style=\"list-style-type: none;\"><ul><li><strong>Scheduled renewal <\/strong>for three years from January 1, 2025.<\/li><\/ul><\/li><\/ul><\/li><\/ul><p>There is also talk of<strong>apply the<\/strong> <strong>\"OECD Pillar 2: <\/strong>the Government intends to incorporate the OECD's guidelines for the<strong>minimum taxation of multinationals' profits. <\/strong><\/p><p>The tax measures for 2025 aim to <strong>supporting innovation<\/strong> by renewing several key schemes. However, certain modifications, such as the reduction in the CII rate, reflect the <strong>the need to reconcile support for innovation with budgetary constraints<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11cda19 e-flex e-con-boxed e-con e-child\" data-id=\"11cda19\" 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-c85d903 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c85d903\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb8c32 elementor-widget elementor-widget-text-editor\" data-id=\"8fb8c32\" 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>Sources :\u00a0<\/em><\/p><ul><li><a href=\"https:\/\/www.economie.gouv.fr\/actualites\/mesures-fiscales-quelles-positions-seront-defendues-par-le-gouvernement-en-vue-de-la-loi\">https:\/\/www.economie.gouv.fr\/actualites\/mesures-fiscales-quelles-positions-seront-defendues-par-le-gouvernement-en-vue-de-la-loi\u00a0<\/a><\/li><li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000041722246\/\">https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000041722246\/\u00a0<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4fc9057 e-flex e-con-boxed e-con e-parent\" data-id=\"4fc9057\" 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-02898b7 elementor-widget elementor-widget-heading\" data-id=\"02898b7\" 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\">Would you like to find out more about the latest developments in these tax incentives for innovation in France?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3037eb elementor-widget elementor-widget-heading\" data-id=\"e3037eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Ask our tax experts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af0f51e elementor-widget__width-inherit elementor-widget elementor-widget-shortcode\" data-id=\"af0f51e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><!-- D\u00e9but de widget en ligne Calendly -->\n<div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca?hide_event_type_details=1&hide_gdpr_banner=1\" style=\"min-width:420px;height:700px;\"><\/div>\n<script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\n<!-- Fin de widget en ligne Calendly --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8e9e8bb e-flex e-con-boxed e-con e-parent\" data-id=\"8e9e8bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-02f2702 e-con-full e-flex e-con e-child\" data-id=\"02f2702\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30620f2 elementor-cta--skin-classic elementor-animated-content 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