As a reminder, in France, expenditures related to the conception of new collections by an industrial company in the textile, clothing and leather sector qualify for a research tax credit
2017 Finance Act and 2016 Amended Finance Act: what measures in R&D?
You will find below new incentive measures adopted in the 2017 Finance Act, and the 2016 Amended Finance Act, enacted December 30th 2016. Super depreciation measures extended R&D and industrial
What cost for researchers worldwide?
France leads the way in terms of R&D staff growth – the United Kingdom is working to keep up On September 30th, 2016, the French National Agency for Research and
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
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