Accueil “CIR” Tax Scheme

RTC – A first degree case law against the eligibility of retirement benefits

Last June, the Montreuil administrative court decided not to consider retirement benefits as eligible to the research tax credit (RTC) in case of a voluntary leaving of a retiring employee. This decision mainly relies on the compensatory nature of the expenditure, but also on the way the RTC is computed: indeed, the expenses at stake are not fully related to periods during which the employee would have been dedicated to projects eligible to the RTC. No appeal to this decision has been filed.

 

  • Lucille Chabanel

    Lucille has more than 14 years’ experience in tax law. She is a member of the corporate tax department since…

  • Annabelle Caron

    With a background in political sciences and finance, Annabelle is specialised in Research Tax Credit in France and abroad, in…