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
We 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 approved for both schemes by the French ministry in charge of Higher Education and Research.
In brief
AGGIL writes the scientific and technical section of French research and innovation tax credit claims covering software and AI projects. The company is CIR- and CII-approved (2024-2026) by the French ministry for Higher Education and Research. Its managing director, Fabrice Trollet, is the author of a paper cited as prior art by the European Patent Office.
The problem
In claims covering software, 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.
The state of the art, as seen by a patent office
A patent search report places each prior-art document against the claims of an application, passage by passage, and classifies it by relevance.
This work is cited as prior art in the background section of patent US 12,091,051 B2 (Siemens Industry Software NV, granted on 17 September 2024).
The international search report drawn up by the European Patent Office (PCT/EP2022/050269, search completed on 29/04/2022) classifies this paper in category X for claims 1 and 9.
Official legend of form PCT/ISA/210 : "X" document of particular relevance;; the claimed invention cannot be considered novel or cannot be considered to involve an inventive step when the document is taken alone
A search report places documents within the prior art. It is neither a decision on the validity of a patent nor an assessment of the work cited; the patent was granted after this search.
A research tax credit claim follows the same standard: every statement about the state of knowledge refers to a dated document and a precise passage.
What we 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
A 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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