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: Measures regarding the Research Tax Credit (RTC)
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
2021 Draft French Finance Bill released on 28 September 2020
Please find below the main tax measures of the 2021 Draft French Finance Bill released on 28 September 2020. French Parliamentary discussions on the Bill should begin on 12 October
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.
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
IRC – The notion of “entrusted” work eligible to the RTC is broader than subcontracting alone.
Read more about this: Research Tax Credit (RTC) claimed by a certified company: towards a broad appreciation of the amounts to be deducted The Administrative Court of Appeal of Versailles,
Taxation of proceeds from the assignment or grant of patents: what’s in the new administrative comments ?
As a reminder, the 2019 Finance Act has deeply changed the tax regime applicable to income derived from Patents (Article 238 of the French General Tax Code). In July 2019,
The Research Tax Credit (RTC) case law deals with the eligibility of seasonal workers in agriculture
The earnings of seasonal workers who (i) work closely with researchers (ii) to provide technical support for research and experimental development work could be included in the RTC base as