The darkish facet of the analysis tax credit score | EUROtoday

It is a tax area of interest that has turn out to be a veritable gold mine, considerable, beneficiant and coveted. Since the disappearance, in 2023, of the remainders of the tax credit score for competitiveness and employment, the analysis tax credit score (CIR) is the primary tax expenditure of the State supposed for companies. Its quantity exploded after the 2008 reform below the presidency of Nicolas Sarkozy and, since then, it has continued to extend. For 2024, it peaks at 7.6 billion euros, or round 10% of company tax, the equal of the finances of the Ministry of Agriculture.

Created below François Mitterrand, in 1983, to assist the analysis and growth (R&D) efforts of firms, no matter their dimension, and to keep away from the relocation of certified jobs, the system makes it attainable, in its present model, to get well 30 % of R&D bills as much as 100 million euros, then 5% on further sums.

These circumstances have made the CIR a necessary instrument in France: it covers 20% of firms’ home R&D expenditure, estimated at 40.5 billion euros in 2023 by the Ministry of Higher Education and Research. But it has additionally turn out to be an actual enterprise, with its darkish facet, between windfall results, small preparations and confirmed fraud.

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