Skip to content

You run a company subject to corporation tax, alone or at the head of a group

Optimising my group's corporation tax

Fund research through the tax credit and check whether innovative-startup status adds to it, choose between carrying a loss forward or back, then see what the parent-subsidiary regime and tax consolidation actually change once several companies hold one another. 12 steps, from the tax credit to the tax return package.

Start here: Funding innovation through the research tax credit

Understand: research tax credit, what happens to losses, company groups

  1. Step 1 of 12
    CoursePaid individually25 min

    Funding innovation through the research tax credit

    An operating allowance that swells the base by 237 000 € with not a single invoice, a claim set off over three years unless repaid immediately, and five simultaneous conditions for young innovative company status. Three modules on a company with eight researchers. All the prose is free to read; the case study and quizzes are sold.
  2. Step 2 of 12
    CoursePaid individually26 min

    Carrying corporation tax losses

    The carry-forward with no time limit but capped at one million euros plus half the excess, the carry-back by election reaching only the preceding year, then what a change of activity wipes out. Three modules on a company losing 1 800 000 €. All the prose is free to read; the case study and quizzes are sold.
  3. Step 3 of 12
    CoursePaid individually25 min

    Structuring a group of companies

    200 000 € of dividends costing 50 000 € of tax with no regime, 2 500 € under the parent-subsidiary regime and 500 € in a consolidated group; a 400 000 € merger deficit of which 340 000 € is not an expense. Three modules on a two-company group. All the prose is free to read; the case study and quizzes are sold.

Compute: research credit, startup status, loss carry-over, parent-subsidiary, consolidation

  1. Step 4 of 12
    CalculatorFree result

    Research and innovation tax credit

    Enter your R&D expenses: the engine adds the flat operating costs (40% of staff costs, 75% of depreciation), caps approved subcontracting, applies 30% up to €100M then 5%, and adds for an SME 20% of innovation expenses within a €400,000 limit — complete result, free.
  2. Step 5 of 12
    CalculatorFree result

    Young innovative company: exemptions

    JEI status exempts employer social insurance and family allowance contributions for R&D staff, within a monthly pay cap of 4.5 times the minimum wage and an annual cap per establishment.
  3. Step 6 of 12
    CalculatorFree result

    Corporate tax loss carry-forward

    Pick carry-forward or carry-back: the calculation shows the loss actually offset, the corporate tax still due and what remains to be carried forward.
  4. Step 7 of 12
    CalculatorFree result

    Parent-subsidiary regime

    Dividends received from a subsidiary are deducted from taxable profit, except for a share of costs and expenses that stays taxable: enter the amount received, the stake held and how long it has been held, and the calculator compares tax with and without the regime.
  5. Step 8 of 12
    CalculatorFree result

    Group tax consolidation

    The combined result is the algebraic sum of each group company's result: enter the parent's result, the profits of profitable subsidiaries and the total losses, and the calculator derives the group's tax and compares it with what the companies would have borne separately.

File: the 2069-A research tax credit return and its 2069-RCI summary, the loss carry-back, the loss schedule

  1. Step 9 of 12
    FormFree45 min

    Form 2069-A — French research and innovation tax credits

    The CIR and CII return: who files it, at what deadline depending on the tax regime, how the credit is computed per calendar year then set off, carried forward or refunded — guide, example and link to the 2069-RCI summary.
  2. Step 10 of 12
    FormFree25 min

    French form 2069-RCI — tax reductions and credits

    The company's summary of tax credits (research, philanthropy…): who files it, with which return, how amounts are offset — guide and worked example.
  3. Step 11 of 12
    FormFree35 min

    Cerfa 2039 — carry-back of losses

    The option for carrying a loss back (article 220 quinquies): set against the previous year's profit, up to the lower of €1,000,000 and the offsettable profit, giving a claim on the Treasury refunded after five years.
  4. Step 12 of 12
    FormFree20 min

    Form 2058-B — carried-forward losses and non-deductible provisions

    Form 2058-B (standard regime): tracking of carried-forward losses from year to year, accrued holiday pay, non-deductible provisions and accruals — and the carry-overs to form 2058-A.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French