Research tax credit: Bpifrance will no longer issue tax rulings

Pursuant to Articles 244 quater B of the French General Tax Code and L 80 B of the Book of Tax Procedures, taxpayers acting in good faith may ask the tax authorities to determine whether their research project is eligible for the research tax credit, on the basis of a precise and complete written presentation of their situation.

Since November 7, 2015, due to the existence of a potential conflict of interest between its missions, Bpifrance (formerly OSEO) is no longer on the list of organizations competent to handle these rescript requests.

From now on, only the following are competent to issue rescripts:

• Ministry of Education and Research (MESR)
• French National Research Agency (ANR)