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FRS - Young Innovative Company FRS - Young Innovative Company

Young Innovative Company (YIC/JEI)

Created by the 2004 Financial Law, Young Innovative Company Status allows certain social and fiscal exemptions. Nearly 2,000 companies benefit from this status in France, which makes France one of the most attractive European countries for innovative SMEs.

Who is eligible ?

In order to obtain JEI status, the company has to fulfill the five following conditions (all of the conditions must be met for each fiscal year during which the company wants to benefit from this status):

  • Be an SME (fewer than 250 employees and revenues less than EUR 50 million or have an annual balance sheet of less than EUR 43 million.)
  • Be less than 8 years old
  • Spend 15% or more of tax reduction money on R&D during the fiscal year for which the company would like to have JEI status.
  • Be independent as defined in Article 44 e of the General Tax Code.
  • Be new and not part of a merged entity, a restructuring, an extension of an already existing activity, or a takeover.

Which expenses are eligible ?

  • Personnel expenses
  • Sub-contracted R&D expenses
  • Patent expenses
  • Depreciation charges on research equipment
  • Expenses for technological intelligence

What are the fiscal and social incentives ?

The following advantages may be obtained by this measure, up to a maximum of EUR 200,000 for a three year period :

  • Exemptions for Employer social security and retirement (URSSAF) contributions for those employees assigned to R&D
  • Corporate and Income tax exemptions (total exemption on the first three profitable years and up to 50% on the two profitable years following the annual flat-rate tax exemption).
  • Business tax exemption (decided by local authorities).
  • Property tax exemption (decided by local authorities)
  • No capital gains tax on the disposal of shares of a JEI company (depending on certain consolidation criteria).
Read 12557 times Last modified on 02 July 2017

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