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 government plans to create a dedicated mission to study the CIR instruction and payment chain. The objective is for 2/3 of CIR repayments to be made within less than 3 months.

CIR certification: soon to be faster?

The processing times for CIR certification application (agrément) are currently very long – 12 months on average – and it is not exceptional that the approval of a subcontractor for the 2023 CIR (filed in 2022) is granted after the deadline for filing the CIR 2023.

The government has taken up this subject and indicates that 2/3 of certification applications will be processed within less than 6 months from 2025, with the future prospect of tacit approval after 6 months.

The objective is a processing time of 6 months, for 100% of applications, before 2027.

Pending further clarification on this subject, and to obtain their CIR certification as soon as possible, it will be appropriate to follow the Ministry’s approval application model as closely as possible, and to provide the most relevant elements – under penalty of obtaining … a quick rejection!

Lucille Chabanel

Lucille has more than 14 years’ experience in tax law. She is a member of the corporate tax department since 2002 and joined the R&D group in 2004. She has […]

Béatrice Prim

Beatrice, a Director who has been attached to the research and development team since 2010, advises her clients on CIR (security, defence during tax audits) and coordinates missions on European […]