june 2013
Averygenerousscheme
n Open to all companies
All companies incurring R&D expenses are eligible to receive France’s research tax credit, regardless of their size,
business sector and nationality.
n A high rate
The tax credit covers 30% of all R&D...
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june 2013
Averygenerousscheme
n Open to all companies
All companies incurring R&D expenses are eligible to receive France’s research tax credit, regardless of their size,
business sector and nationality.
n A high rate
The tax credit covers 30% of all R&D expenses up to €100 million, and 5% above this threshold.
n Larger tax credit base
Covers all R&D spending: Salaries, social security contributions, amortization and depreciation allowances,
operating costs, subcontracting, patents and monitoring.
The scope of SME spending eligible for the research tax credit has been extended as of 2013 to cover innovation
expenses arising from designing prototypes, as well as pilot plants for new products. These expenses are now
included in the research tax credit base, at a rate of 20% (up to €400,000 a year).
n Powerful incentive
France’s research tax credit is also a powerful incentive for research partnerships, as all expenditure contracted out
to public-sector bodies is double-counted, thereby e
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