{"id":420776,"date":"2025-12-16T17:17:12","date_gmt":"2025-12-16T16:17:12","guid":{"rendered":"https:\/\/group-gac.com\/?p=420776"},"modified":"2025-12-16T21:28:52","modified_gmt":"2025-12-16T20:28:52","slug":"plf-2026-dispositifs-fiscaux-innovation-cir-jei","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/plf-2026-tax-measures-innovation-cir-jei\/","title":{"rendered":"2026 Finance Bill: what does the future hold for tax measures promoting innovation following parliamentary debates?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"420776\" class=\"elementor elementor-420776\" 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-593492d elementor-widget elementor-widget-text-editor\" data-id=\"593492d\" 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 French Finance Bill for 2026 (PLF 2026) has had a mixed parliamentary history. After rejecting the version resulting from the work of the National Assembly, the Senate adopted a text favoring the stabilization of tax arrangements for innovation, without any significant extension of existing regimes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a553a4 elementor-widget elementor-widget-heading\" data-id=\"4a553a4\" 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\">A contrasting parliamentary career between the National Assembly and the Senate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2278f29 elementor-widget elementor-widget-text-editor\" data-id=\"2278f29\" 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 French Finance Bill for 2026 (PLF 2026) has had a mixed parliamentary history. While the version that emerged from the National Assembly was ultimately rejected, the Senate opted for a more cautious approach, focusing on stabilizing existing schemes rather than extending them.<\/p><p>In the PLF 2026 as examined by the deputies, the decision was made to go back on certain measures introduced by the <a href=\"https:\/\/group-gac.com\/en\/finance-act-2025-deciphering-the-impact-on-your-tax-strategy\/\" target=\"_blank\" rel=\"noopener\">finance law for 2025 (LoF 2025)<\/a>, including the reinstatement of the young doctor scheme. This approach was not adopted by the upper house.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f088f47 elementor-widget elementor-widget-heading\" data-id=\"f088f47\" 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\">JEI and CICo: extension of the schemes without any substantive changes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab884d0 elementor-widget elementor-widget-text-editor\" data-id=\"ab884d0\" 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 senators mainly opted for the <strong>extension of several major tax incentives for innovation for three years, until December 31, 2028<\/strong>. This includes <a href=\"https:\/\/group-gac.com\/en\/cico-how-to-secure-your-declaration\/\" target=\"_blank\" rel=\"noopener\">collaborative tax credit (CICo)<\/a>.<\/p><p>The Senate also extended, for the same period, the system allowing <a href=\"https:\/\/group-gac.com\/en\/plfss-2026-future-status-jei-adoption-deputies\/\" target=\"_blank\" rel=\"noopener\">young innovative companies (JEI)<\/a> an exemption from social security contributions.<\/p><p>For the record, the <a href=\"https:\/\/group-gac.com\/en\/adoption-part-one-finance-bill-2024-creation-of-jeic-and-jeir-statutes\/\" target=\"_blank\" rel=\"noopener\">Finance Act for 2024<\/a> had abolished the tax exemption on profits enjoyed by JEI. An amendment aimed at reinstating this exemption was adopted during debates in the Senate, before being deleted by a government subamendment. As a result, <strong>the JEI regime is extended under the same conditions, without reintroducing the exemption on profits, until December 31, 2028<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f2db2e elementor-widget elementor-widget-heading\" data-id=\"1f2db2e\" 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\">Creation of a new category: young innovative impact companies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c806a3 elementor-widget elementor-widget-text-editor\" data-id=\"9c806a3\" 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>Finally, the Senate has introduced a new category of <strong>young innovative impact companies<\/strong>. In addition to the advantages already granted to \u00abclassic\u00bb start-ups, these companies, when created in priority urban policy districts, will benefit from additional advantages, in particular :<\/p><ul><li>Exemption from corporate income tax; ;<\/li><li>Local tax exemptions.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0a8bbe elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a0a8bbe\" 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=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEyNzcxNyIsInRvZ2dsZSI6ZmFsc2V9\">\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\">Don't miss out on any tax news about measures to promote innovation.<\/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<div class=\"elementor-element elementor-element-0f3b53a elementor-widget elementor-widget-heading\" data-id=\"0f3b53a\" 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\">Green industry tax credit: extension and downward adjustments<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3673747 elementor-widget elementor-widget-text-editor\" data-id=\"3673747\" 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>Tax credit for investments in green industry <a href=\"https:\/\/group-gac.com\/en\/understanding-c3iv-green-industry-investments\/\" target=\"_blank\" rel=\"noopener\">(C3IV),<\/a> created by the Finance Act for 2024, is <strong>extended for three years<\/strong>. However, the system has been substantially modified: <strong>eligible expenditure rates and ceilings have been lowered<\/strong>. For example, the rate applicable to investments made in mainland France has been reduced from 20 % to 15 %.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c73b1c8 elementor-widget elementor-widget-heading\" data-id=\"c73b1c8\" 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\">PLF 2026: what are the next steps in the budgetary procedure?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e6d5c9 elementor-widget elementor-widget-text-editor\" data-id=\"3e6d5c9\" 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 Senate's adoption of the text and the National Assembly's rejection of the PLF 2026 in public session, the budgetary procedure enters a decisive phase. The text must now undergo a final reading, after the possible meeting of a joint committee (CMP) tasked with attempting to reach a compromise between the two chambers. Should the CMP fail, the lower house will have the final say.<\/p><p>Otherwise, <strong>if no budget is definitively adopted before the end of the year, the Government may resort to tabling a special law<\/strong>. Its sole purpose would be to enable the State to ensure the continued operation of public services in the absence of a voted finance law. However, this law would in no way prejudge future budgetary content: parliamentary debates on the PLF 2026 would then resume in full in January, under a new examination procedure.<\/p><p>In any case, the final adoption of the text would remain subject, if necessary, to the control of the Constitutional Council, before an expected presidential promulgation. <strong>no later than 12\/31\/2025<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56e0b36 elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"56e0b36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tYou wish to anticipate the impact of the PLF 2026 on these devices\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tTalk to our tax experts today.\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-md\" href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" target=\"_blank\">\n\t\t\t\t\t\tRequest an Expert Appointment\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 class=\"elementor-element elementor-element-a6a5044 elementor-widget elementor-widget-text-editor\" data-id=\"a6a5044\" 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><b>Source:<\/b> <a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/17\/dossiers\/PLF_2026\" target=\"_blank\" rel=\"noopener\">PLF 2026 file on the French National Assembly website<\/a><\/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-6d74580 e-con-full e-flex e-con e-child\" data-id=\"6d74580\" 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-c4b953f e-con-full e-flex e-con e-child\" data-id=\"c4b953f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbb04a2 elementor-widget elementor-widget-heading\" data-id=\"bbb04a2\" 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\">Discover our comprehensive support for managing and securing your CIR\/CII<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9291150 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9291150\" 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\/service\/cir-cii\/\" 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 CIR Support<\/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<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7f888b e-con-full e-flex e-con e-child\" data-id=\"b7f888b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39635ee elementor-widget elementor-widget-image\" data-id=\"39635ee\" 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=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\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>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>2026 Finance Bill: Find out what's new in the parliamentary debates on the CIR, JEI, CICo, and the creation of the JEI \u00e0 impact.<\/p>","protected":false},"author":47,"featured_media":420786,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"PLF 2026 : l'avenir des dispositifs fiscaux pour l'innovation (CIR, JEI, CICo)","_seopress_titles_desc":"PLF 2026 : D\u00e9couvrez les nouveaut\u00e9s des d\u00e9bats parlementaires sur le CIR, la JEI, le CICo et la cr\u00e9ation de la JEI \u00e0 impact.","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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