The research and development tax credit (in French CIR : Crédit Impot Recherche)) is a measure taken by the Minister of Higher Education and Research (MESR) to promote research and development (R&D) activities in companies.
The CIR is equivalent to:
> Who can benefit?
All industrial, commercial or agricultural enterprises as well as associations governed by the 1901 law (under certain restrictions).
> What are the eligible expenses?
Expenses relating to R&D projects: personnel and material means used for the project, subcontracted R&D work. The CIR also helps with the patents and their defense, the technological watch and some expenses relative to the standardization.
> How to recover your research and development tax credit?
Download the CIE Guide 2014 - MESR on the right