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Tax credit for patents in France

There is a specific tax credit mechanism in France known as “Credit d’impôt recherche” or tax credit for research (TCR). The mechanism provides for a tax credit equal to 30% of research and development (R&D) expenses up to 100 million euros and equal to 5% above that amount.

The system is highly valuable for industrial, commercial or agricultural companies.

French General Tax Regulations give a list of R&D expenses that

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INSCRIPTA - 18 rue Galpin Thiou, 37000 TOURS

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