The IP BOX is a tax regime favorable to innovation for companies that undertake R&D work in France. This system allows to benefit from a reduced rate on corporate tax of 10% since January 2019 for income from Intellectual Property assets.
How to benefit from it in a secure way and exploit this opportunity to accelerate your innovation?
Thanks to the combination of scientific, tax, accounting and legal expertise, we support our clients in integrating the IP BOX into their tax R&D strategy.
Diagnosis & analysis
Analysis of the legal, R&D and financial organization
Eligibility of patents & intangible assets Traceability of R&D income & expenses associated with eligible assets
Identification and analysis of R&D income and expenses for each asset or family of assets and assumptions
Valuation & Optimization
Determination of income from eligible intangible assets
Calculation of net income by reconstituting the R&D expenses incurred
Calculation of the Nexus ratio (differentiation of internal, external, intra-group expenses)
Documentation & support
Presentation of the organization of research activities
Description of the assets or groups of assets Justification of the Nexus ratio
Method for allocating expenses between assets and groups of assets