Accueil “CIR” Tax Scheme

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 its approach on certain aspects by following recent caselaw on the qualification level of researchers and research technicians by putting forward the notion of acquired experience (without being limited to employees graduated only with a research technician diploma). Interns, trainees and international volunteers’ are confirmed that they can qualified as research staff.

As for young doctors, the administration presents modalities of the regime (for example: possibility to suspend the legal regime in case of sickness, motherhood, adoption or work-related injury) and explains how to calculate the variation of the research staff.

  • Thomas Perrin

    Thomas Perrin, Partner, specializes in international tax. He has been involved in many transactions for international French and foreign groups.…

  • Lucille Chabanel

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

  • Lionel Draghi

    Lionel Draghi, Partner and Engineer, is a member of R&D department. Lionel has more than 15 years’ experience as Software…

  • Rémi Barnéoud

    Rémi has over 20 years of experience in development, project management and strategic advice in the areas of software, electronics,…

  • Pierre Hardoin

    Software and industrial engineer, working on R&D incentives such as tax credit for software or industrial R&D clients.