The French parliament is currently reviewing a bill for the “digital Republic” that is in the process of extending the temporary additional depreciation mechanism applicable to certain assets for another
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/cache/2016/11/201605Prorogation-extension-du-suramortissement-Macron-jusquau-14-avril-2017/1746458289.jpg)
Temporary additional depreciation mechanism to be extended until April 14th, 2017: opportunities for certain R&D and IT investments
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/2016/11/201604New-RD-Tax-Incentive-in-Poland.jpg)
New R&D Tax Incentive in Poland since January, 2016
Since January 1st, 2016, companies operating in Poland have been able to deduct the amount of certain R&D-related expenditures from their taxable base. More specifically, they can deduct: 130% of
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/2016/11/201604Depenses-eligibles-a-la-sous-traitance-Notion-de-travaux-confies.jpg)
Eligibility of subcontracting expenses – Focus on the notion of “entrusted” work
Expenses related to a series of contracts concluded between a company and research institutions regarding eligible clinical trials were considered ineligible for the RTC purpose. The company was not seen
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/2016/11/201604Precision-de-la-documentation-de-justification-technique.jpg)
Precision of the RTC technical documentation
During a tax audit, when a company submits to the Administration several groups of projects divided into several sub-projects, batches and research topics, the Administration is entitled to control the
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/2016/11/201604Agrement-au-CIR-et-eligibilite-des-projets.jpg)
Certification by the French Ministry of Research and projects’ eligibility
A project successfully used for a certification by the French Ministry of Research was later considered non eligible by experts from the Ministry, during an audit triggered by the company