A new edition under the sign of pedagogy and a narrow vision of eligible outsourced R&D. Reminder to the readers: the RTC guide is not a binding document. This annual
Ministry for Higher education and Research’s guide for 2019
2018 RTC Guide: towards more clarifications, in particular regarding the identification of the scope of eligible R&D activities
As a reminder, this guide, which does not have any legal or regulatory value (and is not enforceable against the administration) is intended to help companies in their Research tax
Finance bill for 2018 and innovation: what’s up ?
Among the means implemented to support both public and private investment and innovation, the finance bill for 2018 refers to the Big Investment Plan, « Grand Plan d’Investissement » (GPI), representing an
Advice on the preparation of the Research Tax Credit justification file from the R&D Tax Credit guide (2017 edition released in April)
Every year, the French Ministry of Higher Education, Research and Innovation (MESRI) publishes an R&D Tax Credit guide for educational purposes. This guide does not have any legal or regulatory
French R&D tax credit
New administrative guidelines with respect to staff and subcontracting expenses On December 7th, the French Tax Administration (FTA) released new official guidelines with respect to staff expenses (following a public
Entry into force of the national RTC commission
Since July 1st 2016, tax reassessments by the French tax authority can be subject to a referral procedure to the national RTC commission in order to ease conciliation between taxpayers
RTC: the project used by a company to support its JEI (Young Innovative Company) application is not necessarily eligible to the RTC
The company needs to be able to justify that it led R&D activities the year with respect to which it claims the RTC. In the same spirit, we commented in
Update of the administrative guidelines on staff expenses: towards a convergence between the tax administration and caselaw?
On July 6th, the Tax Administration released an updated version of the official administrative guidelines (BOFiP) concerning staff expenses eligible to the RTC. In its new guidance, the administration softens
RTC tax audit: the Administration has to give to the taxpayer the name of the expert appointed by the French Ministry of Research
During an expertise, the agents of the French Ministry of Research are to be unbiased and independent, as any administrative authority. If the company under audit thinks that an agent
Audits by the agents of the French Ministry of Research: no compulsory open and oral debate with the taxpayer
Every taxpayer is entitled to have an open and oral debate with the tax administration during a tax audit. As for the Research Tax Credit (RTC), the tax administration can