Dynergie, a consulting firm listed under the CIR-CII program

The Dynergie team is delighted to announce that we have renewed our accreditation (March 9, 2024) with the Business Ombudsman as a CIR-CII consulting firm capable of providing you with the best possible support in obtaining these incentives, in full compliance with the charter.

The "CIR-CII consulting firm" listing

The CIR-CII consulting firm certification is a quality seal awarded by the Business Ombudsman. This program aims to recognize organizations and firms that demonstrate expertise in advising on the Research Tax Credit (CIR) and Innovation Tax Credit (CII), while committing to a sustainable and balanced relationship with their clients.

What are the requirements for obtaining this certification?

Any consulting firm may apply for listing on a voluntary basis. To be listed, consultants must adhere to a code of ethics that includes compliance requirements. Compliance with this code is subject to a comprehensive assessment, during which the firm must demonstrate its sound and rigorous approach through the practices it employs in serving its clients.

The Charter for Stakeholders in Research or Innovation Tax Credit Consulting

The CIR-CII Consulting Practitioners’ Charter is a fundamental document for firms seeking accreditation. The charter is based on five key responsibilities and eleven commitments that practitioners must adhere to.

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These duties include obligations such as the duty to provide information, raise awareness, and ensure protection. The goal is to ensure transparent communication with clients and to safeguard their data and information.

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As for the commitments, they include specific actions to be implemented to ensure a high-quality relationship with corporate clients. For example, stakeholders must provide information during the pre-sales and sales phases and present the government’s tools related to public aid programs such as the CIR and CII.

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The charter is available here if you would like to read it.

Dynergie, a leading consulting firm and service provider that supports you with your CIR-CII

Since 2021, we have been a CIR-CII-accredited consulting firm, ensuring compliance with the charter, which provides guidance and support in obtaining and managing the CIR-CII (accreditation number 2015-11-19/2/3.0).

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We have launched this proactive initiative, which is in line with our values, in order to:

• to provide our clients with professional assurance of the quality of our services,
• maintain a momentum of continuous improvement,
• follow best practices regarding the CIR-CII,
• maintain close collaboration with the other listed stakeholders.

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If you would like to benefit from the advice of our innovation financing experts—from planning your CIR-CII to securing it—please feel free to contact us via our contact page.

FAQ

Who is eligible for the CIR?

The Research Tax Credit (CIR) is intended for companies that incur research and development (R&D) expenses in France. Eligibility criteria include:

• All industrial, commercial, or agricultural businesses, regardless of their size, legal status (corporation, sole proprietorship), and tax regime (subject to income tax or corporate tax).
• Companies that invest in basic research, applied research, or experimental development. The scope of activities eligible for the CIR must clearly demonstrate compliance with five cumulative criteria: novelty, creativity, uncertainty, systematization, and reproducibility.
• Eligible expenses include salaries, operating expenses, depreciation and amortization, research expenses incurred through CIR-certified third parties, intellectual property expenses, etc.

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It should be noted that eligibility can be verified through a process known as a tax ruling, which provides official confirmation of a project’s eligibility before it is filed.

What is CIR certification?

CIR accreditation is an administrative certification issued by the Ministry of Research. It certifies that an entity—such as a company or private organization—is qualified to conduct research and development (R&D) on behalf of other entities.

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This accreditation is particularly relevant for organizations operating within the European Economic Area (EEA) that wish to conduct R&D projects on behalf of third parties. By obtaining this accreditation, these organizations can enable their clients to claim the expenses associated with this work under the CIR.

Who is eligible for the CII?

The Innovation Tax Credit (CII) is available to:

• SMEs as defined by the European Union that incur innovation expenses for the design of prototypes or pilot facilities for new products.
• Companies must be subject to corporate income tax or income tax in France.
• The scope of eligible activities must meet two cumulative conditions: (i) the new product must not yet be on the market; (ii) it must demonstrate superior performance compared to products already on the market in terms of technical specifications, eco-design, ergonomics, or functionality.

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A tax ruling request can be filed to obtain a formal opinion from the tax authorities on a project’s eligibility before filing a tax return.

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Useful links:

> Spotlight on the 2024 Budget Act: C3IV, JEI, and Other Measures

> CIR Reform: An Analysis of Upcoming Changes

> The reform of the JEI status in the 2024 Finance Act: what remains of the Midy report?