Research tax credit: personnel costs of young PhD holders counted at 230% for 24 months (partial reinstatement)

The amendment supplements Article 244 quater B(II)(b) of the General Tax Code: personnel costs for PhD holders would be counted at 230% of their amount in the research tax credit base for the twenty-four months following their first recruitment, provided the contract is permanent and the company's research headcount does not fall. The 'young PhD' scheme had been abolished by the 2025 Finance Act. Applies to expenses incurred from 1 January 2027.