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
Industry decarbonization : the French State expands the scope of grants for financing investments in decarbonization of industry
As part of the recovery plan, 1.2 billion euros has been mobilized to support companies wishing to equip themselves to reduce their GHG emissions or improve their energy efficiency through
COVID-19 State Aids framework: extension in time and increased aid ceilings – a duty of care and traceability for aided companies
The experience of more than a year of public authority support to companies in the context of the COVID-19 epidemic shows that it is not easy for companies to ensure
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
The Research Tax Credit (‘RTC’) 2020 Guide has just been released … could it be that the Ministry of research have a short memory?
The Research Tax Credit 2020 Guide has just been published on the website of the French Ministry of Higher Education, Research and Innovation (MESRI). This release follows a May 2020
The “Farm to Fork” call – A strategy at the heart of the European Green Deal
The “Farm to Fork” strategy is one of the 8 areas published by the European Commission, as part of the Horizon 2020 Green Deal call. This strategy emphases on enabling
2021 Draft French Finance Bill released on 28 September 2020
Please find below the main tax measures of the 2021 Draft French Finance Bill released on 28 September 2020. French Parliamentary discussions on the Bill should begin on 12 October
EU Commission green deal: turning climate challenges into innovation opportunities
On September 18, the European Commission announced 1 billion euros distributed as part of the Green Deal calls for projects, which companies can respond to by January 26, 2021. The
The decision of the Council of State on the Research Tax Credit (RTC) of accredited companies : the deduction of the sums received cannot generate a negative RTC !
As a reminder, the amounts received by private accredited research organizations as a result of the transactions eligible for the RTC are deducted from the basis of their tax credit