Vincent Pradels explains the new reform of public subsidies for innovative companies 🚀
Jan 23, 2025
Vincent is a member of the Coworkea community in Issy-les-Moulineaux, and helps us sort out the various subsidies available.
Good news for innovative companies! In 2025, the Research Tax Credit (CIR) and the Innovation Tax Credit (CII) (see box) will evolve to better meet the needs of companies, particularly SMEs and startups. These reforms, supported by the government, are designed to optimize public funding, while reinforcing transparency and control of applications.
While these changes may seem complex at first glance, they represent a real strategic opportunity for companies capable of understanding and exploiting them.
What's new with this reform?
1. Revised, targeted eligibility criteria
- New rules focus on SMEs, startups and projects with high technological or strategic added value
- Disruptive innovations are particularly encouraged, with greater attention paid to projects that disrupt established markets or practices.
2. A more demanding but more transparent framework
- With the tightening of administrative controls, rigorous file management is now essential. Each project must be clearly documented and meet the precise criteria set.
3. Increased support for strategic projects
- The aim of this reform is to maximize the economic and technological impact of the projects we support. Companies that are able to align their innovations with these strategic priorities will gain a significant competitive advantage.
🔬 Research Tax Credit (CIR)
The CIR is a tax incentive designed to encourage companies to invest in Research and Development (R&D) projects. It provides a tax credit on expenses incurred for fundamental, applied or experimental development research.
- Who can benefit? All companies, whatever their size or sector, can benefit.
- What are eligible expenses? Eligible expenses include researchers' salaries, subcontracting costs (with approved service providers), research equipment, etc.
- What's in it for you? Up to 30% tax credit on R&D expenditure, with specific ceilings depending on the case.
💡 Innovation Tax Credit (CII)
The CII, which complements the CIR, is specifically designed for SMEs and aims to support innovation projects linked to the design of new products.
- Who can benefit? Reserved for SMEs as defined by the European Union (fewer than 250 employees and sales of less than €50 million).
- What is eligible? Eligible expenses relate to the design of prototypes or pilot plants for new products, i.e. with characteristics or performance that have never been seen before on the market.
- What's in it for you? Tax credit of 20% of eligible expenses, up to a maximum of €400,000 per year.
⚠️ Key differences between CIR and CII
- The CIR targets R&D activities often upstream of projects, while the CII applies to projects closer to the marketing phase.
- The same expenditure cannot be claimed for both the CIR and the CII, but the two schemes can be used jointly for different projects.
These schemes are powerful levers for financing your innovation and research projects, while reducing your costs. To take full advantage of them, it's essential to understand their criteria and prepare solid applications.
Why are the CIR and CII major levers for your growth?
As well as providing financial support, these schemes can become real catalysts for your projects:
- Cost reduction: by taking advantage of these tax credits, you can reduce a significant proportion of your R&D and innovation expenses.
- Project acceleration: savings from the CIR and CII can be reinvested in your projects, enabling you to increase your innovation capacity or explore new markets.
- Boost your competitiveness: By taking advantage of these features, you give your company the means to stand out in a competitive environment.
What you need to know to take advantage of the reform
These developments call for a precise grasp of the new rules and rigorous management of your files. Here are a few tips to maximize your chances of success:
- Anticipate government expectations: understand the evaluation criteria and prepare solid, well-documented dossiers.
- Identify your eligible projects: take stock of your current and future initiatives to determine which ones meet CIR and CII requirements.
- Rely on experts: navigating the ever-changing framework of these schemes can be complex. Surrounding yourself with specialists is essential to avoid mistakes and optimize your applications.
A reform, a potential, an opportunity to be transformed
For innovative companies, this reform is much more than a simple regulatory update. It's a unique opportunity to structure and boost your innovation projects, while benefiting from substantial financial support.
Vincent Pradels
Why don't we talk about it together? 🤝
As experts in public finance, we are here to :
- Analyze your projects and identify opportunities eligible for the CIR or CII.
- Help you prepare and manage your files.
- Helping you maximize the impact of these devices on your growth.
These reforms are a chance for your company to stand out from the crowd and accelerate its development. Don't let this opportunity pass you by: contact us today to discuss your plans and put in place a tailor-made strategy.
🚀 Good coffee, concrete solutions and top expertise: ready to get your ambitions off the ground?
Blueness, with over 10 years' experience, helps French companies find financing and build tailor-made financial strategies, even in the face of the most complex regulations. Its subsidiary Articim puts the spotlight on Made in France companies, particularly in the arts, heritage and textile sectors, by securing subsidies, tax credits and prestigious labels. With tax changes due in 2025, now is the ideal time to optimize your costs and boost your competitiveness. Blueness and Articim are here to turn your projects into successes.