Without structurally reforming the Research Tax Credit (CIR), the State is refocusing its tax base and revising certain calculation parameters. In March 2024, the General Inspectorate of Finance identified ways
The government plans new measures in favor of the CIR (French R&D tax credit)
As part of its simplification action plan for companies, the government has unveiled a number of measures of interest to R&D players. Acceleration of the payment of the CIR The
CIR – Details on the young PhD regime
The Council of State judges that staff already hired on a permanent contract (CDI), then holding a doctorate, benefit from the young PhD regime, during the first 24 months from
Publication of the 2023 RTC Guide and new agreement application forms: what you need to know
As every year, the Ministry responsible for Research has published its 2023 “Research Tax Credit Guide“. While this document is not legally binding in case of an audit, it is
CICo: Publication of administrative doctrine and launch of a public consultation
On Thursday, April 13, the tax administration published in the Official Bulletin of Public Finances (Bofip) the doctrine regarding the CICo scheme, which has been in effect since January 1,
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
Publication of the RTC Guide 2021
The RTC Guide 2021 (publication date 01/12/2021) has just been put online mid-December on the website of the Ministry of Higher Education, Research and Innovation (MESRI). It should be recalled that this
Major changes in the administrative doctrine on the RTC and the ITC
One new version of the administrative doctrine on the RTC and ITC was published on 13th July 2021. In addition to considering recent legislative changes (Finance Laws for 2020 and 2021 concerning
Late repayment of a RTC claim gives rise to default interest
The Council of State considers that the repayment of RTC’s claim made after the rejection (explicit or implicit) by the Administration of the claim before it, has the character of