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Regulatory changeEndedCorporate taxNational

Research tax credit: outsourcing capped at €2m and opened to spending located in the European Economic Area

Article 45 of the 2004 Amending Finance Act amends Article 244 quater B of the General Tax Code. Eligible research spending must relate to operations located in the EU or in an EEA State with a tax assistance agreement with France, not only in France. Work entrusted to approved private research bodies may go to bodies established in those States. Outsourced research spending is retained within an overall limit of €2m per year. These rules apply to spending from 1 January 2005.

Measure originators

InitiatorGVT
Jean-François Copé
Gouvernement
InitiatorGVT
Hervé Gaymard
Gouvernement
🇪🇺

European origin

EU
Directive/Regulation
Amount
€2,000,000
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2005

Measure impact

Companies may include in their research tax credit work entrusted to approved laboratories in other European countries, within €2m per year for all outsourced research.

Official references

Law number: Loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004, art. 45
Official Journal: JORF n° 304 du 31 décembre 2004 (NOR ECOX0400254L)
View on Légifrance

Sources

Loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004Official
31 December 2004
Loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004, article 45Official
31 December 2004
Sénat, rapport n° 114 (2004-2005) de M. Philippe Marini sur le PLFR pour 2004, tome II (article 35 bis)Parliamentary
15 December 2004

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
1 January 2005

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Application au crédit d'impôt calculé au titre des dépenses exposées à compter du 1er janvier 2005 (II de l'article 45).
Source
Completed
30 December 2004

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004, publiée au JORF n° 304 du 31 décembre 2004 (NOR ECOX0400254L).
Source