Replay Webinar

Legal and fiscal innovations for patents and IP: what strategy to put in place?

Here is a webinar replay dedicated to making you discover the IP BOX and the best options for your patent strategy.

How to benefit from the new patent tax system and protect your ideas in the context of your international development, your fundraising, your marketing strategy?

We had the pleasure of co-hosting this webinar with an IP consulting firm and an innovation tax lawyer.

What you will discover in this replay:

  • New French subtleties around IP and patents  
  • Claiming the new "French IP Box" regime
  • Fund your patents and / or use them to obtain funding
  • Make your patent strategy the driving force behind your innovation strategy

New French subtleties around IP and patents

Should we patent everything? What is patentable (a new, inventive and industrializable intention)? What definition should be given to the patent (the state of the art)? In this part, you will discover beyond the clear definition of what a patent is, in the particular context of "computer programs", the influence of the PACTE Law and recent developments concerning it on the restrictions of IP BOX tax regime. Finally, you will discover through very concrete feedback, how to protect your brand and your breakthrough innovations ...

Claiming the new IP BOX regime

The new method consists in deducting R&D expenses from products resulting from the sale, concession or sub-concession of intangible assets.

A ratio should then be applied to the net result (reduced in particular in the case of intra-group subcontracting)

The tax advantage is therefore now correlated with R&D expenses directly exposed (expenses likely to give rise to the right under certain conditions to the CIR)

Fund your patents and / or use them to obtain funding

Give priority to aid / subsidies before trademark and / or patent filings: up to 50% of subsidy possible via BPI for the financing of patents

For patent costs, two types of accounting are possible: you can choose to recognize patent costs as an expense.

With the CIR (30% expenses are reimbursable and can be entered as exceptional income) or asset immobilization / valuation approach.

All expenses directly attributable to the filing of the patent can be capitalized: file and search fees, examination fees, grant fees, validation fees, translation costs, agent fees, remuneration of the 'agent-engineer, etc. Only annual fees are obligatorily recognized as expenses.

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BoFIP 2021 update

Update of BoFIP: CIR / CII

In the expected Bofip update on July 13, 2021, the tax administration commented on the adjustments to the CIR and CII made by the last two finance laws, and took into account the latest developments in case law, relating in particular to the criteria for eligibility and subcontracting expenses. Thus, this update contains

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