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Young Innovative Enterprise (JEI)
« A specific tax status granted to a French SME created less than 8 years ago »
To benefit from the tax status of the Young Innovative Company (J.E.I.), you must :
- SME in the UE sense (CE No 800/2008),
- Less than 250 employees,
- Either turnover €50M or a balance sheet total less €43M,
- Company set-up less than 8 years prior to filing
- Minimum amount of research expenses between 5% and 15%,
- Capital is held by 50% of individuals, and the activity is truly new.
Benefits :
- Exemptions from employer contributions for staff assigned to research operations.
- The tax advantage must not exceed the limits provided for by the EU regulation concerning the “minimis”, €300,000 over three rolling years.
Alone or combined with other systems such as the CIR or the CII, it allows you to finance your innovative projects.
Warning: the eligibility conditions for the status of JEI must be met for each financial year, otherwise the benefit of the exemption for the year in question will be lost.
Note: JEIs created from 1 January 2024 can no longer benefit from an exemption from corporate tax.
Securing the qualification of Young Innovative Enterprise (J.E.I.) and Young University Enterprise (J.E.U.) : the tax rescript (art. L.80 B-4e of the LPF)
The rescript is a formal position taken by the administration
The rescript process makes it possible to validate with the tax authorities the eligibility for the status of JEI or JEU and to benefit from the exemption from employer and tax charges.
Requests for rescripts must be filed no later than six months before the deadline for filing the CIR-CII declaration.
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.