Enhance the value of your intellectual property assets with the IP Box and generate tax savings to finance and accelerate your R&D and innovation projects!
IP Box: an innovation-friendly tax system
Since the 2019 Finance Act Companies that develop their intellectual property assets in France benefit from the IP Box tax incentive.. They can then benefit from a reduced corporate tax rate of 10% on their income from assets according to precise eligibility criteria.
IP Box eligibility criteria
To be eligible for the IP Box, companies must :
- Be subject to corporate income tax
- Have developed eligible assets such as :
- Of inventions protected by patent registration,
- Of protected plant species by depositing a plant variety certificate (COV)companies in the agri-food sector and in particular seed companies, are potentially affected by the IP Box,
- Of industrial manufacturing processes essential for patenting,
- Of original copyrighted softwareis the major innovation of the 2019 Finance Act, companies in the digital sector can benefit from this tax advantage, which was previously unavailable to them,
- Generate income from the sale, concession or sub-concession of these assets (e.g. sale of patent, session or sub-license).
Companies in all industrial and digital sectors developing proprietary assets are potentially eligible for this advantageous scheme, but many are still unaware of it.
IP Box: an optional tax regime subject to documentary requirements
The IP Box is a optional tax system and its implementation requires documentary obligation for demonstrate the eligibility of selected intellectual property assets, link R&D expenditure to the asset concerned and above all justify the breakdown of R&D expenditure and revenues generated.
As the system is relatively recent, a excellent knowledge of tax doctrine and calculation methods (in particular the Nexus ratio) are required to secure your declaration. As with Research and innovation tax credits (CIR / CII)financial, tax and scientific expertise are essential.
Our tax and legal experts can provide you with constant monitoring of new tax developments related to IP Box (legislation, case law, administrative doctrine).
Our offer for structuring and securing your IP Box
and support your intellectual property strategy
G.A.C. Group has built a a unique consulting service for companies - from start-ups to large groups in all sectors - aimed at structuring and securing this tax advantage for innovation.
Thanks to the a combination of scientific, tax, accounting and legal expertiseWe can provide you with complete or customized support to help you achieve your goals.integrate the IP Box into your R&D and innovation tax strategy.
Helping you finance your projects to have a greater impact on society and support your growth is a priority for us. daily commitment to our experts.
AUDIT: Diagnosis and analysis
Defining the intellectual property assets eligible for the reduced tax rate
VALUE: Costing and optimization
Determining net income eligible for preferential treatment
SECURING: Justification
Defending the option by meeting the documentary obligation
Your benefits
A mapping your portfolio of eligible assets
A a decision-making tool for implementing your intellectual property strategy
The strengthening your financial capabilities tax savings
The training your teams to promote skills development on best practices for structuring your tax strategy to support innovation
MyGAC, our digital platform for managing your IP Box
- A complete visibility on advancement dynamics
- A access to KPIs with automated updates
- Of decision-support maps for the eligibility of your assets
Our support
G.A.C. draws on its sector-specific experience to help you implement your projects through a comprehensive offer to innovate, perform and adopt a responsible approach. Our multi-disciplinary team of engineers and PhDs has been advising and supporting you for over 20 years in your innovation projects, from idea to market launch, including the search for financing.
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