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Collaborative Research Tax Credit (CICo)

Verified 18 July 2022 - Legal and Administrative Information Directorate (Prime Minister)

A company having concluded a contract with a research and knowledge dissemination organisation (ORDC: titleContent) can benefit from a tax credit for collaborative research. The tax credit varies between 40% and 50% the amount of the expenditure according to the size of the company.

A company who meets all of the following conditions may qualify for the tax credit:

  • She has a contract with a ORDC: titleContent between 1to January 2022 and December 31, 2025
  • It is subject to effective taxation regime automatically or by option (real normal or simplified, BNC, BIC)
  • She has an activity industrial, commercial or agricultural

FYI  

the young innovative companies may also benefit from the tax credit.

The expenses taken into account in calculating the tax credit are:

  • Equipment costs for performing search operations (example: tools for analysis)
  • Staff costs : researchers and research technicians involved in scientific and technical research operations
  • Operating expenses for performing search operations (example: current expenses, interest on a loan)

Warning  

these expenses be invoiced by the Research and Dissemination Organisation (ORDC).

The research transactions for which the tax credit applies are:

  • Activity basic research involved in the analysis of natural and physical properties, structures and phenomena
  • Activity applied research enabling the company to see possible applications of the results of fundamental research or to find new solutions enabling it to achieve a predetermined objective
  • Experimental development operation with prototypes or pilot installations

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Company subject to business tax

The company must file the Declaration No. 2069-A-SD and balance sheet 2572 for company taxes:

Who shall I contact

FYI  

in a group of businesses, the parent business files the documents for each business girl.

Company subject to income tax

The company must file the Declaration No. 2069-A-SD with its declaration of results for company taxes:

Who shall I contact

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General case

The company has a tax credit equal to 40% amounts invoiced up to €6 million per year.

It is calculated according to expenditures duringcalendar. When the company closes its year in the year, the expenditure taken into account shall be that incurred during the year last full calendar year.

The unused tax credit represents a debt State which may be used by the company during Maximum 3 years to pay taxes.

A new company (which has just been set up) that is not subject to tax on its profits, a innovative young company or a European company may, if it so wishes, immediate of the claim.

Company of less than 250 employees

Company must have turnover less than €50 million or annual balance sheet less than €43 million.

Company must have turnover less than €50 million or annual balance sheet less than €43 million.

The company has a tax credit equal to 50% amounts invoiced up to €6 million per year.

It is calculated according to expenditures duringcalendar. When the company closes its year in the year, the expenditure taken into account shall be that incurred during the year last full calendar year.

The unused tax credit represents a debt State which may be used by the company during Maximum 3 years to pay taxes.

A new company (which has just been set up) that is not subject to tax on its profits, a innovative young company or a European company may, if it so wishes, immediate of the claim.

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