DECRYPTION – Several devices have been slightly reinforced in the last five-year budget.
Some progress but no major upheaval. This end of Macron’s mandate may well have been marked by the launch of France 2030, an investment program for the future to promote innovation and reindustrialization with 34 billion euros committed over several years, on the side of tax incentives, the measurements are more timid.
“In terms of taxation of innovation, fiscal creativity is not up to the ambitions of the start-up nationconsiders Gaëlle Menu-Lejeune, associate lawyer at Fidal. We do not observe any significant progress, only a few nudges during the quinquennium .” Among them are the measures taken by deputies in the 2022 finance law to try to strengthen three main tax systems in this area. And this, apart from the research tax credit (CIR), which is by far the most important, with a cost of 6.4 billion euros out of 7.4 billion devoted to tax incentives in favor of innovation. in 2019…
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