{"id":325642,"date":"2025-04-10T15:11:29","date_gmt":"2025-04-10T13:11:29","guid":{"rendered":"https:\/\/group-gac.com\/?p=325642"},"modified":"2025-04-10T16:17:51","modified_gmt":"2025-04-10T14:17:51","slug":"la-doctrine-administrative-precise-la-definition-dordc-pour-le-credit-dimpot-collaboratif-cico","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/administrative-doctrine-clarifies-dordc-definition-for-cico-collaborative-dimpot-credit\/","title":{"rendered":"BOFiP clarifies the definition of ORDC for the Collaborative Tax Credit (CICo)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"325642\" class=\"elementor elementor-325642\" 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-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>Following the public consultation opened by the tax authorities on April 13, 2023, a <strong>updated comments on the Collaborative Research Tax Credit (<\/strong><a href=\"https:\/\/group-gac.com\/en\/cico-bofip-update\/\"><strong>CICo<\/strong><\/a><strong>) was published in the BOFiP database on March 26, 2025.<\/strong> (BOI-BIC-RICI-10-15-10).<\/p><p>This new version makes a few minor adjustments, in particular to the <strong>definition of Research and Knowledge Dissemination Organizations (ORDC)<\/strong> and their ability to carry out economic activities, while incorporating the latest European regulatory developments.<\/p><p>Here are the main changes:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7619c99 elementor-widget elementor-widget-heading\" data-id=\"7619c99\" 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\">1 Definition of eligible ORDCs<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dd7392 elementor-widget elementor-widget-text-editor\" data-id=\"1dd7392\" 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><strong>Before (April 13, 2023)<\/strong> ORDCs had to carry out predominantly non-economic activities to be eligible.<\/li><li><strong>Now (March 26, 2025)<\/strong> ORDCs can now carry out economic activities, provided that these are kept separate from non-economic activities (research, teaching, dissemination of knowledge).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f26a2f elementor-widget elementor-widget-heading\" data-id=\"6f26a2f\" 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\">2 ORDC's main objective<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2481ee elementor-widget elementor-widget-text-editor\" data-id=\"c2481ee\" 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><strong>Before <\/strong>No explicit details on the main objective of ORDCs.<\/li><li><strong>Now<\/strong> The ORDC's primary objective must be to carry out research activities, or to disseminate the results of these activities widely through teaching, publications or knowledge transfer. These activities are considered non-economic under European law.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34568e2 elementor-widget elementor-widget-heading\" data-id=\"34568e2\" 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\">3 Cumulative conditions for ORDCs<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d92eb86 elementor-widget elementor-widget-text-editor\" data-id=\"d92eb86\" 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 <strong>three cumulative conditions<\/strong> are now required for an ORDC to be eligible:<\/p><ul><li>R&amp;D activities.<\/li><li>Carry out these activities independently.<\/li><li>Separate accounting for financing, costs and revenues related to economic activities. The previous condition requiring ORDCs to engage \"predominantly\" in non-economic activities has been removed.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc9a4fe elementor-widget elementor-widget-heading\" data-id=\"bc9a4fe\" 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\">4. alignment with European regulations<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3b87f4 elementor-widget elementor-widget-text-editor\" data-id=\"f3b87f4\" 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 BOFiP explicitly incorporates the definition set out in European Commission communication no. 2022\/C 414\/01, specifying the criteria for state aid for R&amp;D. These adjustments strengthen compliance with European standards.<\/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<div class=\"elementor-element elementor-element-f7ac382 e-con-full e-flex e-con e-child\" data-id=\"f7ac382\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0c306b6 e-flex e-con-boxed e-con e-child\" data-id=\"0c306b6\" 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-6a82eb2 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6a82eb2\" 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\">Would you like to find out more about CICo? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d15b9 elementor-widget elementor-widget-heading\" data-id=\"a9d15b9\" 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\">Research Collaboration Tax Credit (CICo): how to secure your declaration?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90ab58a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"90ab58a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/en\/cico-how-to-secure-your-declaration\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover our special report<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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\t\t<div class=\"elementor-element elementor-element-e1ba7db elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"e1ba7db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"960\" height=\"540\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Infographies-Livres-blancs-DS-4.png\" class=\"attachment-large size-large wp-image-325691\" alt=\"Research Collaboration Tax Credit (CICo): how to secure your declaration?\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Infographies-Livres-blancs-DS-4.png 960w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Infographies-Livres-blancs-DS-4-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Infographies-Livres-blancs-DS-4-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Infographies-Livres-blancs-DS-4-18x10.png 18w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\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-d02294c elementor-widget elementor-widget-text-editor\" data-id=\"d02294c\" 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<\/em><em> :<\/em><\/p><p><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14558-PGP.html\/ACTU-2025-00008\" target=\"_blank\" rel=\"noopener\"><em>https:\/\/bofip.impots.gouv.fr\/bofip\/14558-PGP.html\/ACTU-2025-00008R\u00f4le of the MESR in the control CIR | enseignementsup-recherche.gouv.fr<\/em><\/a><\/p>\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\">Do you have any questions about CICo?<\/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\" 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