Creation of the 'young disruptive innovation company' status (R&D of at least 30%, under 12 years old from 2027 to 2029)

The amendment adds a Section II to Article 44 sexies-0 A of the General Tax Code: a young innovative company whose research spending is at least 30% of its expenses qualifies as a young disruptive innovation company (JEIR); by derogation, from 1 January 2027 to 31 December 2029, a JEIR may have been created less than twelve years earlier (instead of the standard age limit). The income tax reduction for subscribing to the capital of these companies (Article 199 terdecies-0 A ter) is linked to this status.