Collaborative Research Tax Credit (CICo)

The company who fills all of the following conditions eligible for the collaborative research tax credit:

• It entered into a collaboration contract with a ORDC: titleContent between 1^er January 2022 and December 31, 2025.
• She has an activity industrial, commercial or agricultural
• It is subject to a actual taxation system automatically or on option (real normal or simplified, NBC, BIC).

• If it is tax exempt, it must fall into one of the following categories:
  
  • Young innovative company
  • Company created for the recovery of a company in difficulty
  • Company located in one of the following areas:
    
    • Regional aid area
    • Free-urban zone / entrepreneur territory
    • Employment pool to be revitalized
    • Defense Restructuring Area
    • Free zone of activity of the overseas departments
    • Rural Revitalization Area
    • Urban basin to be dynamized
    • Priority Development Area

The collaboration contract must meet all of the following conditions:

• It must have been concluded between the company and the ORDC: titleContent front collaborative research has begun.
• It must provide that research expenses are invoiced to cost of production.
• He has to fix the common objective sued and the allocation of research work between the company and the ORDC.
• He has to set the sharing arrangements the risks and outcomes between the company and the DROs. Not all scores can be attributed to the company.
• It must provide that expenditure invoiced by the RDCAs may not exceed 90% of total expenditure for the performance of the operations provided for in the contract.
• It provides that RDCAs may publish their own research done in collaboration with the company.

The expenses taken into account for the calculation of the OIC are as follows:

• Equipment Expenses for carrying out research operations (e.g. tools needed for analyzes)
• Staff costs for researchers and research technicians engaged in scientific and technical research operations
• Operating expenses for carrying out research operations (examples: current charges, payment of interest on a loan)

They must relate to research that takes place within the European Union or a Member State of the European Economic Area. That State must have concluded an administrative assistance agreement to combat fraud and tax evasion.

The scientific research operations for which the tax credit applies are:

• Activity of basic research participating in the analysis of natural and physical properties, structures and phenomena
• Activity of applied research to identify possible applications of the results of basic research. It can also lead to new solutions enabling the company to achieve a predetermined objective
• Experimental development carried out with prototypes or pilot installations. Its purpose is to gather all the information necessary to provide the technical elements of the decisions with the aim of producing new materials, devices, products...

To benefit from the collaborative research tax credit, the company must file a return. The form to be used depends on the company's tax system: it is subject to business tax (SI) or income tax (IR):