Clarifications on the fiscal treatment of research expenditure

November 23 2023

LES auteurs

Sophie Jouniaux decrypts the tax treatment of research expenses in an article entitled “Précisions sur le traitement fiscal des dépenses de recherche” (“Clarifications on the tax treatment of research expenditure”) published in Lamy – Les Nouvelles Fiscales.

Sophie analyzed a recent decision by the Conseil d’Etat, which clarified the tax treatment of research expenses, for the benefit of the research tax credit in the case of subcontracting, and for the option between immobilization or the deduction of expenses.

This groundbreaking decision could have significant impact on companies that use subcontractors for their research projects.

For more details, read the article