Consisting of engineers and doctors, the R&D and Innovation advisory team of BDO France would be happy to assist your company not only to evaluate your eligibility to the R&D and Innovation tax credits but also to compile, in regards to French administrations’ requirements, your technical and financial documentation to justify and secure your demands.

 

 

If R&D and Innovation tax credit demands are performed on a declaratory basis, they can be  challenged by the tax authorities during tax audits that may occur within the three years of making their demands.

Technical and financial documentation needs to be prepared to demonstrate the eligibility of both the R&D and/or Innovation activities undertaken within company (based on economic, scientific and technical content provided) and the associated expenditures taken into account.

Additional expertise may be solicited by the tax authorities :

• agents from the Regional Delegation for Research and Technology (DRRT) or the French Ministry for Higher Education, Research (MESR), in the case of the CIR.
• agents from the Departments for Business, Competition, Consumption, Labour and Employment(DIRECCTE), in the case of the CII.

Requesting a tax ruling for prior eligibility approval is however possible to secure tax credit demands.