The Research Tax Credit is an incentive scheme that allows companies to deduct from their taxes a portion of the expenses incurred in their R&D. The RTC therefore constitutes a real lever to stimulate innovation and competitiveness of French companies. Nous vous proposons de nous confier cette mission afin de la mener à bien de A jusqu’à Z et de faire le nécessaire pour sécuriser votre créance auprès des autorités compétentes. Nous confier cette mission c’est :
- Benefit from the expertise of a qualified and experienced professional.
- Make savings. Doing the RTC yourself is a time-consuming activity that requires multiple resources and skills, both scientific, fiscal and legal.
- Devote more time and energy to your business.
In the meantime, if your French knowledge allows it, find below the official texts that govern this scheme.
The french research credit tax guide
This guide mentions the articles of the General Tax Code (CGI) and those of the Tax Procedure Book (LPF) to which it refers. However, these references and quotes are used for informational purposes and within the educational goal of this guide. They do not in any way replace the texts themselves and have no legal value. This guide is not binding on the administration
244 quater B Article
Industrial, commercial and agricultural companies subject to income tax can benefit from the CIR under the conditions defined in Article 244 quater B.
Bulletins officiels des impôts
Article 244 quater B provides a tax incentive mechanism for the development of scientific and technical research efforts by companies, as illustrated in the following law text: