[roromainmain]

For such companies, France also offers generous R&D tax credits (Crédit Impôt Recherche): companies can recover roughly 30% of eligible R&D expenses incurred in France as a tax credit, which can eventually be refunded (in cash) if the company has no taxable profit.

[storus]

Is that alongside 100% of R&D expenses amortized in taxes when a company has taxable profit covering them?

[roromainmain]

Yes indeed, if the company is profitable.