RESEARCH (CIR) AND/OR INNOVATION (CII) TAX CREDITS Research Tax Credit (CIR) Tax incentive created in 1983 to support companies’ R & D efforts.

go Are eligible, any creations, procedures, processes or equipment that include:

  • An original twist or a substantial improvement
  • technological breakdown or scientific validation

brin d' site de rencontre The CIR allows R & D funding in the form of refunds or tax reductions up to:

  • 30% of R & D expenditure up to € 100 million
  • 5% above this threshold

here Status eligibility criteria are:

  • Industrial, commercial and agricultural businesses subject to income tax (BIC cat.) or corporation tax with no limit regarding status or size Innovation Tax Credit (CII)

m iqoption co Addition of the Finance Law 2013, the CII is reserved for SMEs in the EU sense (CE n° 800/2008 of the Commission).

click here The CII provides funding up to:

  • € 80,000 maximum per calendar year Or

  • € 400,000 of eligible expenditure up to 20%

Eligible expenditure:

  • • Expenses incurred for the creation of a prototype or pilot project (whether or not for sales purposes)


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