- F30: Preparing your JEI request file (1 200€)
- S10: Payroll
- F10021/F10022: Corporate tax returns
- CF1004: CFE returns
- CF10031/32: CVAE returns
- F22: CIR
Fees are negociable
Who is entitled to the JEI status?
Any innovative project, whether incorporated, permanent establishment of non-resident companies, or even sole-traders with R&D activities are eligible
What are the main exemptions offered by the JEI scheme?
You mustn’t expect from the JEI status to generate a cash transfer in your bank account.
However it does exempt you:
For a duration of 2 years, a 100% exemption from corporate/personal tax the 1st year and a 50% rebate the 2nd year.
For a duration 8 years, a 100% exemption from certain employer social contributions and 2 company taxes : the CFE and CVAE
Are these exemptions capped?
The exemption on employer’s social contributions are capped twofold:
– Gross annual salary limited to 4,5 x minimum wage (79,934.40€ in 2017)
– Maximum amount exempt yearly : 5 x the social security annual ceiling (196,140€ in 2017)
Thank you very much for your email. My name is XXXXX and I am a business developer here at Maupard. We can certainly assist you with obtaining the JEI status, this is a service we currently provide to a range of clients here in France.
The service we offer is to take care of the complete process for obtaining your initial JEI status and then ensuring the annual tax exemptions.
1. Firstly, we’ll submit the initial application to the tax administration, carefully explaining the R&D, new and independant nature of your business.
2. Having successfully obtained this ruling, our job is to then submit, for each of the 8 years, your correct tax returns and take care of your payroll.
In case you wish to also apply for a CIR, we will take care of all the necessary obligations and secure your application.
3. We request on your behalf your R&D tax credit reimbursement and take care of all of the necessary coordination with the tax inspector.
4. For this complete and ongoing service, we charge an annual fee of 10% (open to negotiation) of the tax reduction + 1200€. Obviously, the 10% fee is only payable once you have received the tax saving.
For now, I would propose a meeting, either by skype, telephone, or here at our office in Paris, so we can gain a more complete picture of your business, and establish how we will move forward with your project.
If that suits you, please let me know when you are available, and we can look to arrange an initial meeting as soon as possible.
I look forward to hearing from you,
I. First contact meeting and gathering information
- Understanding of the objectives of your project in France, clarification regarding your R&D approach and making sure that you meet the specific criteria applicable to this exemption.
II. Collection of supporting documents as an evidence that your company:
- Is an independent SME
- Is newly created and less than 8 years old
- Has at least 15% of expenditure allocated to R&D projects
III. Preparation of your application and ruling
- Introduction of a ruling from the French tax administration to secure your tax exemption. Please note that this request must be repeated every year; one ruling from the tax administration does not cover the whole period of exemption, i.e. the first 8 years of your company’s existence
- Coordination and chasing the administration to reply within the next 3 months
- Receipt of your ruling: your status as a JEI is now secured.
- Declaration of your status to the Tax administration within the 9 months of beginning activities.