Investment incentives
The companies that set up or expand in Bretagne, in the whole or part of the area, can benefit from regional grants regarding employment, investment and research programs.
To discover the financial subsidies suiting your projects, please contact us.
Research tax credit and tax incentive on patent revenues
Research tax credit and tax incentive on patent revenues: 2 reform axes proving France’s commitment to developing R&D in France. With this set of measures, France has become a true tax paradise of innovative companies, which should encourage businesses to further increase their R&D activities.
Patent royalties tax break
Patent royalties enjoy in France a favourable taxation system since they are now subject to a tax rate lowered from 33.33% down to only 15%! Note that this tax break is also applicable if royalties are paid to a company by foreign companies of the same group.
Research tax credit up to 50%
Thanks to recent reforms, the French research tax credit is now the best in Europe. The credit is raised to 30% of the yearly R&D expenses, up to €100 million. Beyond this limit, a rate of 5% is applied.
For companies taking advantage of the research tax credit for the first time or those who have not used it in the past 5 years, the tax credit is calculated based on 50% of the expenses for the first year and 40% for the second year.
Who can benefit from the R&D tax credit?
- All companies (industrial, commercial or agricultural) subject to corporate income tax in France.
- Fundamental research, applied research and experimental development projects.
Scope of the R&D tax credit
• Research-related personnel expenses: Wages and social charges for researchers/technicians (75% of personnel expenditures and 200% of all personnel expenditures for young doctors in the first 24 months).
• Research-related operations expenses: Up to yearly €10 million incurred within the EU for approved organizations; and 200% of up to €12 million for public laboratories or universities
• Research-related depreciation expenses: buildings, equipment, patents
• Other research-related expenses: Depositing and maintaining patents; new collection produced by industrial in the textile, clothing and leather industries; Insurance and defence of patents and for technology watch.
(source AFFI)
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