Formulaire

Applying for the Collection Tax Credit - Stylist or Textile Designer (Form 11392*05)

Cerfa 11392*05

Applies to stylists or designers who wish to be approved under the Collection Tax Credit as a research provider on behalf of companies in the textile, clothing and leather sector who call upon them to develop new collections

Until December 31, 2027, expenditure relating to the development of new collections exhibited by industrial companies in the textile, clothing and leather sector may be the subject of a research tax credit.

This expenditure is defined as follows:

  • Staff costs relating to stylists and technicians of the style bureaus directly and exclusively responsible for the design of new products and to engineers and production technicians responsible for the production of prototypes or unsold samples
  • Depreciation charges on fixed assets created or acquired in the new state which are directly allocated to the carrying out of the operations referred to above
  • Other administrative expenditure incurred in connection with these operations; this expenditure is fixed at a flat rate of 75% of staff expenditure
  • The cost of filing designs
  • The costs of defending designs, up to a maximum of €60,000 per year

Until December 31, 2027, expenses relating to the development of new collections entrusted by industrial companies in the textile, clothing and leather sector to authorized stylists or style offices may be the subject of a research tax credit.

For a 1st request

The file must be sent to the Ministry responsible for research between 1er January and March 31 of the year requested. In the case of an application made after 31 March, approval shall be granted from the following year.

For Renewal

Applications for renewal of a license must be submitted to the Ministry responsible for research between 15 August and 30 November of the last year granted.

Warning  

Requests by sending a USB key are processed first. Files submitted by courier are no longer accepted. Approval requests sent by e-mail are not processed.

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    Émetteur du formulaire administratif : Ministry responsible for research

    Verified 17 February 2025 - Directorate for Legal and Administrative Information (Prime Minister)