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Collaborative Tax Credit (CICo)
Tax Credit in favor of collaborative research
Companies that enter into collaboration contracts between January 1, 2022 and December 31, 2025, with the Research and Knowledge Dissemination Organizations (ORDC), approved by the approved by the Ministry of Higher Education, Research (MESR), and without any dependence on the company concerned, will be able to benefit from this tax credit (CICo).
The tax credit is at the rate of 40% of expenses invoiced to ETIs and Large Companies up to a limit of €6M of expenses per year. It is 50% for SMEs in the community sense.
The amounts invoiced and included in the CICo cannot be used in addition in the calculation basis of another tax credit such as the CIR.
To benefit from the CICo, cumulative conditions must be met by the public body and by the collaboration contract:
- it is signed before the start of the R&D work;
- expenses must be invoiced at their cost price (without margin) and be limited to 90% of the total expenses incurred for the performance of the operations provided for in the contract;
- define the common objective pursued, the distribution of R&D work between the company and the ORDC, and the terms of sharing risks and results;
- allow the ORDC to have the right to publish the results of their own research conducted within the framework of the collaboration.
The tax credit for collaborative research is attributable to corporate tax or income tax. The excess is attributable to the following 3 financial years. If your business is profitable your overall corporation tax bill will be reduced, or if you have already paid your bill for the period, you will receive a repayment
Immediate payment for SMEs in the community sense, the JEI, JEU and new companies, etc., subject to compliance with the eligibility conditions.
What CEFIR Consulting can do for you
FinancingHelp you to have a clear vision of the potential of public financing for your portfolio of projects, and support you in the deployment of your strategy for accessing national and European financing.
R&D Tax credit claim and SecurityThe prioritization, identification of eligible projects and expenses, the collection of R&D evidence and all supporting documents for expenses, by a tax specialist and scientific expert tandem, allows you to secure your Research Tax Credit.
Innovation engineeringOur experts write your R&D project proposals that meet the requirements of funding bodies at national and European level in order to obtain the aid and subsidies adapted to your projects.
Market positioning studyThe analysis of your technological positioning and the detection of development to be prioritized by defining the actions to be implemented are part of our priorities.