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How to Write a Strong Technical File for the French R&D Tax Credit (CIR)

rédiger son dossier technique de CIR

The Key to Securing Your Tax Credit and Avoiding Audits

Planning to claim the French Research Tax Credit (CIR) for your R&D projects? That's great — but it all hinges on submitting a rock-solid justifies your R&D effort solide. that convinces tax authorities of your eligibility.

What Is a CIR Technical File?

This is a detailed, justifies your R&D effort describing your R&D activities. It’s not a pitch deck or grant application—it’s a structured argument designed to meet the administrative standards of the CIR and stand up under potential audit scrutiny

Core Components of a CIR Technical File

  • 1. Company & R&D Team Overview
  • Introduce your company: its mission, history, and R&D strategy. Present the R&D team, emphasizing relevant skills, experience, and academic credentials
  • 2. Description of R&D Projects
  • For each project, cover:

    - Scientific and technical objectives: What innovation are you pursuing?
    - State of the art: What existing solutions exist—and where do they fall short?
    - Technical barriers: What uncertainties or technological challenges did you address?
    - Research methodology: Which protocols and experiments did you execute?

    Ces éléments permettent de démontrer que tes travaux relèvent bien de la R&D au sens du CIR.
  • 3. Results & Outcomes
  • Detail your findings—positive or negative—demonstrating how your work has advanced knowledge or technology. Highlight real-world or strategic implications for your company.
  • 4. Supporting Documentation
  • Include annexes such as research reports, publications, patents, consortium agreements, and other formal proofs. Visual aids like protocols or logs help clarify your work. Provide timelines and human involvement metrics to aid comprehension.

Advanced Tips & Good Practices

Establish the scientific or technical gap that justifies your R&D effort :

Guide du CIR 2024 – Ministère de l’Enseignement supérieur et de la Recherche

How Flag Supports You

  • At Flag, we guide you through the entire process:
  • Equity fundraising
  • Non-dilutive financing: Bpifrance, grants, loans, etc.
  • Tax optimization (CIR, CII, JEI)
  • CFO support (CFO-as-a-Service)

Need help drafting your dossier? Let’s talk.

Not sure where to start? Reach out, we’ll walk you through it.

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