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).
Research technician: no scientific degree required
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” 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
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
Subcontracted expenses eligible to the Research Tax Credit (RTC): ending of more than 5 years of tax insecurity!
In its landmark caselaw, the French Administrative Supreme Court (Conseil d’Etat) rejects the position of the tax administration and validates the eligibility of ancillary tasks necessary to achieve research works.
As part of Europe’s green recovery, the European Commission invests 1 billion euros in innovative clean technology projects Led by the European Commission since the end of 2019, the “Green
RTC on staff seconded by another company: whilst possible in theory, the practical justification is rigorous and evidence based
By a 2017 ruling, the French State Council stated that the expenses of seconded staff carrying out research operations in the company premises and with its resources could be eligible
RTC : can the French tax authorities disregard a scheme with two levels of subcontracting to challenge the RTC ? the Conseil d’Etat takes position.
The Conseil d’Etat (the French highest administrative jurisdiction), in a decision of 9 June 2020 (no. 427441), judges the case of cascading subcontracts in the frame of the French RTC.