Benefit from research tax credit (CIR) while accessing high-precision scientific analyses, it's possible by collaborating with a CIR-accredited laboratory. CIRAM supportsexpert in radiocarbon datingthermoluminescence, non-destructive analysis and material characterizationWe support you in your R&D projects, guaranteeing traceability, compliance and tax reduction.

Thanks to its CIR approval valid until 2025 (renewal 2026-2028 pending validation), CIRAM enables you to integrate up to 30% of your analytical expenses in your CIR declaration, with the assurance of working with a service provider recognized by the MESR. Each service is documented to meet the requirements of the tax authorities, even in the event of an audit.

In this article, we'd like to tell you about the financial advantages offered by the CIR. We'll explore which services are eligible for the CIR, and why it's crucial for your studies to work with a CIR-accredited laboratory to obtain reliable, tax-efficient analyses.

CIR approval: a strategic lever for financing your scientific analyses

Whether you're a professional in the fields of art, archaeology or industry, outsourcing complex analyses to a CIR-accredited laboratory not only secures your R&D expenditure for tax purposes, but also enhances the scientific value of every stage of your research project.

Understanding CIR approval: definition, framework and benefits for your company

CIR approval (for Research Tax Credit) is issued by the French Ministry of Higher Education and Research (MESR) to private service providers with proven R&D skills. It enables companies commissioning studies to recover up to 30% of the amounts invoiced by laboratories for eligible R&D activities.

CIRAM, as an accredited laboratory CIR laboratory recognized for the scientific quality and methodological rigor of its services. This accreditation is essential for companies wishing to integrate their expenditure on scientific analysis of materials and carbon-14 dating within the CIR framework.

CIR eligibility for laboratories is based on a demonstrated ability to contribute to innovative, managed and justifiable projects. Note that the service provider may be located in the European Economic Area (EEA): CIRAM analyses therefore remain eligible even if the client company is outside France.

Why choose a CIR-accredited laboratory like CIRAM?

Working with a CIR-accredited laboratory like CIRAM enables companies to benefit from concrete guarantees. These include: traceability of methods, compliance with analysis standards, complete technical files and so many other essential elements in the event of a research tax credit audit.

Unlike non-approved service providers, CIR-approved laboratories allow invoices to be included directly in CIR declarations, without any additional justification from the company as to the R&D nature of the work. This status considerably reduces the risk of tax reassessment, and improves the overall profitability of outsourced research projects.

Which services are eligible for the research tax credit?

It's important to be able to clearly identify the analytical work that can be included in the CIR base. Here are the expected services and supporting documents.

Eligible CIR expenditure: which scientific analyses are concerned?

To be sure that your research is eligible for the research tax credit, it must meet R&D project criteria: novelty, scientific uncertainty, structured approach. As such, the scientific analyses scientific analyses by CIRAM meet these requirements as long as they are part of a declared applied research program.

Among the research projects most frequently included in eligible CIR expenditure are :

• visit carbon 14 dating or thermoluminescence
• visit microanalysis of materials (glass, metals, ceramics)
• l'scientific imaging (optical, radiographic)
• visit archaeometric characterization or the certification of bio-based materials

These analyses are eligible if they help to solve technical challenges or produce original results in the context of applied research.

How to justify your CIR expenditure: proof, documents and auditability

To include invoices from CIR and CIRAM approved laboratories in your declaration, you need to put together a coherent file:

• subcontracting contract specifying thescientific purpose,
• detailed invoice with analytical breakdown,
• technical report including results, method, state of the art

In the event of a tax audit, the company must prove that the project is consistent with the declared R&D project. CIRAM systematically supplies the documents required for approval CIR approval, in line to the expectations of the tax authorities.

Good to know CIRAM: analyses are capped at 3 times the total amount of in-house R&D expenditure. Using a CIR-accredited laboratory such as CIRAM guarantees that services can be directly integrated and secured.

Working with CIRAM: expertise, compliance and added value for your R&D projects

A partnership with CIRAM Laboratories offers you much more than analysis. It's a strategic lever that enables you to secure and make the most of your research expenditure.

CIRAM, a CIR-approved partner for your innovative projects

CIRAM is one of the CIR-accredited laboratories officially referenced by the MESR thanks to its CIR ACCREDITATION. This means that all services outsourced to the laboratory are eligible for the research tax credit, provided your research project meets the criteria defined by the authorities.

CIRAM works on complex projects involving :

• visit dating of works of art or archaeological objects (carbon 14, thermoluminescence)
• of non-destructive testing on sensitive materials
• visit certification of bio-based materials for innovative industries
• advanced studies in scientific imaging or in archaeometric characterization

CIRAM's methodology is rigorous, documented and compliant with current analysis standards. Each mission results in the production of a structured scientific report, necessary for the valorization of the analyses in a CIR R&D project.

Optimize your CIR return with CIRAM

A reference in France and abroad, CIRAM laboratories have solid experience in supporting R&D teams, making it easier to put together the supporting file:

• visit required documents (contract, report, invoices) are provided in the expected format,
• elements are drafted so as to be usable in the event of aresearch tax credit audit,
• references to R&D standards, methods and objectives are clearly identifiable.

In the event of an audit request, CIRAM provides you with all the information relating to its services, while you retain responsibility for strategic choices and declarations. This sharing of roles guarantees the traceability of scientific analyses and reinforces the fiscal security of your projects.

Finally, if your service provider's CIR approval expires during the project, expenses remain eligible until the end of the calendar year. So you retain a secure framework for your medium-term projects. CIRAM has already CIRAM has already submitted its application for renewal of its 2026 - 2028 accreditation to ensure its continuity.

Would you like to work with a CIR-accredited laboratory recognized for its scientific expertise? Request a study on our website and benefit from CIRAM's expertise.

Examples of scientific projects that contributed to CIRAM's CIR accreditation

CIR accreditation is based on a laboratory's ability to conduct research and development work demonstrating genuine scientific expertise. In this context, CIRAM has presented several projects illustrating its analytical capabilities.

Among them is a research program dedicated to improving the accuracy of radiocarbon dating applied to wooden statues dating from the 18th to the 20th century. By optimizing analytical protocols, CIRAM teams have succeeded in reducing the calibrated dating interval from 250 years to approximately 35 years in the best cases.

A second project focused on characterizing bio-based materials by combining radiocarbon analysis with stable carbon and nitrogen isotope analysis. This approach makes it possible to determine the proportion of bio-based carbon and identify the origin of certain types of biomass used in innovative materials.

Richard Cheret

Richard holds a master’s degree in chemistry (1999) and a master’s degree in the physics of archaeomaterials (2000) from the University of Bordeaux. In 2005, he co-founded the CIRAM laboratory with Olivier Bobin, and today serves as its co-manager and sales director.

Since 2005, CIRAM laboratories (“Center for Innovation and Research in Analysis and Marking”) have established themselves as one of the world’s leading organizations in the dating and analysis of materials.

In 2025, CIRAM will celebrate two decades of scientific excellence. True to its values, the company has continually innovated to provide increasingly accurate, reliable, and transparent analyses, while supporting its clients in their most demanding projects.

Our history: the origins of our company

Visit CIRAM were founded in 2005 by Richard Chéret and Dr. Olivier Bobin. At the genesis of this venture: the desire to revolutionize the scientific approach in the field of art. In 2011, we expanded our international presence by creating CIRAM Corp in New York, followed by a strategic partnership in Hong Kong in 2012.

The year 2014 marked the opening of our headquarters and laboratory in Martillac, near Bordeaux. Since 2017, we have invested in a state-of-the-art carbon-14 dating laboratory, which has enabled us to double our capacity in 2022 and triple it in 2023.

We have also extended our expertise to industrial materials analysis since 2020, so that we can meet the growing needs and varied applications of industry.

Our commitments and values

The CIRAM teams are committed to maintaining the highest standards of scientific integrity and professional ethics. To this end, we place customer satisfaction at the heart of our priorities and provide customized analyses that meet deadlines. We also strive to ensure that our activities are aligned with sustainable development, particularly through the analysis and certification of bio-based products.

Expertise, offers and markets

CIRAM Laboratories offers a comprehensive range of analytical and dating services, organized around three main markets:

1. Art Market : The laboratory offers analysis and authentication services for works of art using techniques such as carbon-14 dating, thermoluminescence, metallography, microanalysis, and various scientific imaging methods. Our scientists analyze a wide variety of materials, such as wood, ivory, paper, ceramics, precious metals, paints, stones, paintings, and glass.
2. Archaeology : CIRAM works closely with archaeologists to date and analyze artifacts, determining their chronology, provenance, composition, and use. Services include carbon-14 dating, TL/OSL dating, isotopic analyses, the study of organic residues, scientific imaging, as well as anthracology and xylology.

1. Biosourced industry : The laboratory assists manufacturers with the analysis and certification of bio-based products (solids, liquids, and gases), such as biofuels, biopolymers, cosmetics, paints, CSR, CO₂ emissions, and detergents. Analyses are performed primarily using radiocarbon and isotopic analysis, in accordance with international standards ASTM D6866, EN 16640, ISO 16620-2, EN 16785, and ISO 21644. In 2024, CIRAM obtained its ISO/IEC 17025 accreditation (scope available at www.cofrac.fr)), a testament to the high reliability of its services.

Teams & contacts

The CIRAM team is made up of several passionate specialists dedicated to innovation and excellence. Among them are PhDs in science, engineers, and highly qualified technicians, each contributing specific expertise to the projects undertaken. The wide range of skills within the CIRAM teams ensures that laboratory clients receive personalized and thorough support. Sector managers, for their part, work with CIRAM’s clients to assess their needs and guide them through the implementation of their research projects, in order to best meet their expectations. This personalized support, combined with state-of-the-art equipment and recognized scientific expertise, enables us to address the specific needs of each project.

CIRAM Laboratories serve a diverse range of clients, including museums, antique dealers, auction houses, archaeological institutions, and industrial companies. This diversity demonstrates the laboratories’ ability to adapt to the varied needs of their clients. Whether authenticating a work of art, dating an archaeological artifact , or certifying the bio-based composition of an industrial product, the laboratories are constantly innovating to address the ever-changing challenges faced by their partners.

A look back at progress and milestones

Over the years, CIRAM has consistently invested in cutting-edge technologies to improve its services. The acquisition of state-of-the-art equipment, such as mass spectrometers and advanced imaging devices, has increased the accuracy and reliability of analyses while leaving ample room for the development of new techniques.

CIRAM's presence at international trade shows reflects its commitment to staying at the forefront of innovation and strengthening its relationships with professionals in the sectors concerned. These participations enable the laboratory to showcase its technological advances, exchange ideas with experts and forge strategic partnerships.

2024 retrospective: 20 years of excellence in materials dating and analysis

• January: Participation in the BIO 360 trade show in Nantes, with a stand and presentation on advances in the analysis of bio-based materials.
• February: TL-OSL specialist Dr Ninon Taffin recruited to head up the TL-OSL dating laboratory, strengthening in-house expertise.
• April: Participation in the SAA exhibition in New Orleans, consolidating relations with the archaeological community on the American continent.
• August: Participation in the EAA exhibition in Rome, with a stand and sponsorship of the EAA Heritage Prize, affirming CIRAM's commitment to European archaeologists.
• September: CIRAM takes part in the CFIB trade show in Lyon, with a presentation on Carbon 14 and stable isotopes applied to cosmetics, demonstrating the diversity of applications for CIRAM techniques. ISO/IEC 17025 accreditation obtained (scope available on www.cofrac.fr), a guarantee of the quality and reliability of the analyses carried out.
• October: Transition to SME status and election of the first Social and Economic Committee (CSE), reflecting the company's growth and structuring.
• December: Participation in the Heritage Middle East trade show in Abu Dhabi, with a booth and a presentation, boosting visibility in the Middle East.​ Acquisition of a second complete EA-IRMS-graphitization line, increasing analytical capacity and efficiency. Results as of December 31, 2024: 5,203 Carbon-14 samples analyzed over the year, reflecting a high volume of activity and renewed customer confidence.

Future prospects

In 2025, CIRAM is planning several ambitious projects to strengthen its leading position both locally and internationally.

• Infrastructure expansion : construction of a three-storey, 450 m² extension will start in April, to accommodate new equipment and improve working conditions.
• Strengthening the team : as of January, the team now comprises 16 people, 30% of whom are PhDs, ensuring a high level of expertise.
• Ongoing presence on the international stage : CIRAM will participate in several trade shows and conferences in 2025, including the SAA trade show in Denver in April, a presentation at the ISGC in La Rochelle in May, a booth and a presentation at Biofuels in Brussels in June, and an appearance at the EAA trade show in Belgrade in September.​ Find details on the events CIRAM will attend in 2025 in the News section of the website.

These initiatives demonstrate CIRAM’s commitment to continuing to innovate and meet the evolving needs of its clients. This momentum is part of a broader ambition: to continue investing in analytical technologies, strengthen the teams’ expertise, and consolidate CIRAM’s position as a leading laboratory in France and internationally.

Over the past 20 years, CIRAM has established itself as a trusted partner for art professionals, archaeologists and industrialists. Our commitment to excellence, innovation and customer satisfaction has made us a leader in the field of materials dating and analysis.

Whether you’re an art professional, an archaeologist, an industrialist, or a researcher, CIRAM’s experts are ready to support you in your projects. For any analysis or study requests, contact the laboratory and benefit from the recognized expertise of CIRAM’s researchers.

Jennifer Coët

As the Communications & Digital Marketing Manager at CIRAM, Jennifer combines a background in science with a specialization in marketing, communications, and event management. She currently works to promote the expertise and projects of the CIRAM laboratory.