A new edition under the sign of pedagogy and a narrow vision of eligible outsourced R&D. Reminder to the readers: the RTC guide is not a binding document. This annual
Research Tax Credit – A disappointing “counter-expertise”
When the tax administration requests a new expertise from the Ministry of Research, nothing prevents that it can be executed by the same experts, even when it is qualified as
Research Tax Credit (RTC) claimed by a certified company: towards a broad appreciation of the amounts to be deducted
The amounts received on behalf of research activities invoiced within a collaborative research program must be deduced from their RTC basis. In the case at hand, the company GENFIT, a
Finance bill for 2020 – Research Tax Credit (RTC): a proposal for decreasing operating expenses
The finance bill for 2020, presented this Friday, September 27 by the government confirms the willingness of the French state to lower the income tax and to partially finance this
Debate on the orientation of public finances: the RTC in the Economic and Finance Ministry sights
Towards a reduction in the rate applicable to general and administrative expenses? As part of the debate on the orientation of public finances in view of the 2020 Finance law
Ministry of Finance considering introduction of new R&D tax incentive
Content provided by Deloitte Germany Germany’s Ministry of Finance (MOF) is considering issuing a legislative proposal that would provide for the introduction of a new research and development (R&D) tax
R&D operations carried out by a certified subcontractor on its own account may be included in its Research Tax Credit (RTC) basis.
This decision adds to caselaw relating to the calculation of the RTC by principals and their certified subcontractors. The French State Council recently ruled that a service provider certified by
A specific decision, concerning service companies’ Research Tax Credit (RTC), with two levels subcontracting
In the case at hand, pharmaceutical companies (principals) entrusted R&D operations to Hays Pharma (HP), a service company certified by the Ministry of Research. However, the latter did not carry
Nature of the work eligible to the Research Tax Credit (RTC) for the principal: eligibility of analytical studies and tests entrusted to a subcontractor called into question even if they were necessary to achieve research work
The National Federation of Seed Multiplier Farmers (FNAMS) subcontracted analytical studies and tests and included the corresponding expenses in its RTC basis. The Court considered that the subcontracted work could
The French-style IP box: reform of the tax regime on the proceeds from the sale or licensing of patents (Art. 14 of the FLP – new Article 238 of the CGI)
The reform of the French regime, which has become inevitable, will be implemented as part of the 2019 Finance Act. It will ensure that French tax rules are in line