The Finance Act for 2022 introduced a new tax incentive to promote innovation: the Collaborative Research Tax credit (CICo), codified in the article 244 quarter B bis of the CGI.
With the publication of the long-awaited implementing decree, the Collaborative Research Tax Credit (CICo) becomes operational
Young Doctors: useful details on the concept of first recruitment
Under the Article 244 quarter B, II, b of the French Tax Code, staff costs relating to staff holding a doctorate, directly and exclusively assigned to research operations, shall be
Social contributions and internal monitoring: positive news on the eligibility of expenses for the RTC
The Council of State has ruled that the exceptional and temporary contribution (CET), payable by companies belonging to an institution under the AGIRC, constitutes a social contribution to be considered
Associations: what are the eligibility conditions for the RTC?
An association can only claim the benefit of the research tax credit on the double condition of being subject to corporate tax and of carrying out an activity of an
Three amendments in innovation taxation have been introduced in the PLF 2022
Update – 08.02.2022 The draft finance law for 2022 presented on 22 September 2021 in the Council of Ministers and which initially did not include any specific measures in the
Review of the administrative doctrine on the RTC and the ITC – Episode 3: Assessment of SME status in the case of group entry or exit
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this third summary article we propose to analyze the
Review of the administrative doctrine on the RTC and the ITC – Episode 1 : News on eligible staff costs
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this first summary article, to be followed by a
New RTC decree: one step forward, two steps back?
Decree n°2021-784 dated June 18th 2021 regarding the certification of research organizations and scientific or technical experts to whom companies may entrust the execution of research operations in application of
Research technician: no scientific degree required
Staff expenses relating to researchers and research technicians directly and exclusively assigned to R&D operations are eligible for R&D tax credit (French Tax Code, Art. 244 quater B, II b).
2021 Finance Law: Measures regarding the Research Tax Credit (RTC)
For the second year consecutively, the Finance Act has reduced the base of eligible expenses for the CIR. Elimination of the doubling of the base for public research as of