On 4 April 2014, the tax administration updated its guidelines regarding the research and development (R&D) tax credit (crédit d'impôt recherche).
Article 71 of the Finance Law for 2014, introduced two modifications on the R&D credit tax base. First, for expenses related to the legal protection of patents it expanded the geographic scope to any country (before it was limited to expenses incurred in France or in the EEA members). Second, for the extra credit on labour costs relate…