Group Taxation

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 adopted by Parliament

The French parliament adopted on 17 November 2020 the 2021 finance law.  This article summarizes some of the law’s key provisions applicable to companies, some of which are the same