Innovation Tax Credit
20% of your innovation spend, complementary to the CIR.
The CII covers innovation spend outside strict R&D — reserved for SMEs within the EU definition.
The scheme
The CII is complementary to the CIR — it covers innovation spend outside strict R&D.
Rate: 20% of eligible spend — capped at €400,000 of spend (i.e. up to €80,000 of credit).
Reserved for SMEs within the EU definition (fewer than 250 employees, turnover < €50M or balance sheet < €43M).
Eligible spend: prototypes, pilot installations, industrial design, patent filing, innovative software.
CIR vs CII
| Criterion | CIR | CII |
|---|---|---|
| Rate | 30% (up to €100M) | 20% (cap €400k) |
| Nature of work | Fundamental / applied R&D | Product / process innovation |
| Beneficiaries | Any corporate/income-tax company | SMEs only |
| Immediate refund | Yes (SMEs) | Yes (SMEs) |
| Combinable | Yes — on distinct spend | Yes — on spend not covered by the CIR |
What Hetmos does for you
- Diagnosis of the CIR/CII boundary for your projects.
- Optimization of the CIR + CII mix — maximizing the total claim.
- Drafting of technical justification files.
- Support on prototypes and pilot installations.
- Monitoring and defense in case of an audit.
CII diagnostic
A CII expert checks your SME eligibility and the optimal CIR + CII mix.
Your CIR/CII is a starting point, not an end.
The claim you obtain unlocks other financial levers. The Hetmos group structures what comes next — fundraising, valuation, exit.