Eligibility review of one project — 2 days
Deliverable : Eligibility note, identification of defensible barriers, inventory of missing evidence.
Research and innovation tax credit: securing software and AI projects
I write the scientific and technical section of French research tax credit (CIR) and innovation tax credit (CII) claims covering software and artificial intelligence projects, for software vendors, mid-sized companies, CIR consultancies and tax lawyers. AGGIL R&D & IT Outsourcing is accredited for both schemes by the French ministry in charge of Higher Education and Research.
The problem
Claims covering software are among the most challenged during audits, because the state of the art moves fast and the technological barrier is hard to characterise.
Agent-assisted development makes this harder: human work shifts towards framing and arbitration, and its traces are more volatile than code.
What I do
- Eligibility review of a project against the tax credit criteria
- Writing the scientific and technical section of the claim
- Documenting the state of the art and characterising the technological barriers
- Setting up supporting evidence inside the development tooling
- Technical support during a tax audit
- Support in preparing a referral to the advisory committee
Formats
Scientific and technical section — 5 to 10 days per project
Deliverable : The written section, the documented state of the art, the list of supporting evidence.
Support during an audit — 3 to 8 days
Deliverable : Technical answers to the expert's requests, preparation of interviews, summary of the disputed points.
Accreditations
AGGIL R&D & IT Outsourcing is accredited for the French research tax credit and innovation tax credit by the ministry in charge of Higher Education and Research, for 2024, 2025 and 2026. SIREN 509958864.
Expenses incurred with an accredited provider may be included in the client company's tax credit base, under the conditions set out in Article 244 quater B of the French General Tax Code.
Who it is for
- Software vendors
- Mid-sized companies with an in-house development team
- CIR consultancies looking for technical reinforcement
- Tax lawyers in litigation
Publication
Article forthcoming in Le Village de la Justice, September 2026, on evidencing research time in agent-assisted development.
PublicationsA project, a claim, an ongoing audit
Describe the context and the question. The answer will state what is feasible, in what form, and in how many days.
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