{"id":372809,"date":"2025-10-09T16:46:12","date_gmt":"2025-10-09T14:46:12","guid":{"rendered":"https:\/\/group-gac.com\/?p=372809"},"modified":"2025-10-09T17:12:48","modified_gmt":"2025-10-09T15:12:48","slug":"ip-box-latout-fiscal-meconnu-des-editeurs-de-logiciels-et-developpeurs-de-plateformes","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/ip-box-latout-fiscal-unknown-to-software-publishers-and-platform-developers\/","title":{"rendered":"IP Box: the little-known tax advantage for software publishers and platform developers"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"372809\" class=\"elementor elementor-372809\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-861f212 e-flex e-con-boxed e-con e-parent\" data-id=\"861f212\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-156d324 elementor-widget elementor-widget-text-editor\" data-id=\"156d324\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Find out how software publishers can take advantage of the IP Box tax scheme to reduce tax on revenues from licenses, SaaS, platforms and embedded software.<\/strong><\/p><p>Since 2019, the IP Box system has been a standard feature of the <strong>major fiscal leverage to support R&amp;D and innovation <\/strong>companies. While the <a href=\"https:\/\/group-gac.com\/en\/finance-act-2025-deciphering-the-impact-on-your-tax-strategy\/\" target=\"_blank\" rel=\"noopener\">Finance Act 2025<\/a> tightened the conditions for CIR-CII and JEI status. <strong>IP Box device remains unchanged<\/strong> and offers a <strong>welcome tax cushion for innovative companies<\/strong> and in particular <u>software publishers<\/u>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b17ab60 e-con-full e-flex e-con e-child\" data-id=\"b17ab60\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-b02fe3e e-con-full e-flex e-con e-child\" data-id=\"b02fe3e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34c7c66 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"34c7c66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"huge huge-information-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8f305e elementor-widget elementor-widget-text-editor\" data-id=\"a8f305e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With IP Box option : <strong>taxation reduced to 10%<\/strong> on revenues from intellectual property assets (patents, original software protected by copyright, etc.)<br \/>Against a charge of 25% without IP Box option<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f7e34f7 e-con-full e-flex e-con e-parent\" data-id=\"f7e34f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f3e8018 e-con-full e-flex e-con e-child\" data-id=\"f3e8018\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e59b8a1 elementor-widget elementor-widget-heading\" data-id=\"e59b8a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In the program : <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95b875d elementor-widget elementor-widget-text-editor\" data-id=\"95b875d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>IP Box device overview<\/strong> conditions, scope of application, eligibility criteria, possibility of retroactive application<\/li><li><strong>Points of vigilance<\/strong> contracts, traceability of accounting data, linkage with the <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\">CIR<\/a><\/li><li><strong>Feedback<\/strong> of the first tax audits<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b76747 e-con-full e-flex e-con e-child\" data-id=\"6b76747\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3d96feb e-flex e-con-boxed e-con e-child\" data-id=\"3d96feb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83ce43a elementor-widget elementor-widget-heading\" data-id=\"83ce43a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Watch the replay of our webinar!<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-938cbc5 elementor-widget elementor-widget-shortcode\" data-id=\"938cbc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2025-10-09\/2lxnv\" width=\"100%\" height=\"600\" type=\"text\/html\" frameborder=\"0\" allowtransparency=\"true\" style=\"border: 0\"><\/iframe><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30d30e1 e-flex e-con-boxed e-con e-parent\" data-id=\"30d30e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2afc44 elementor-widget elementor-widget-text-editor\" data-id=\"d2afc44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Don't miss this opportunity to understand how the<a href=\"https:\/\/group-gac.com\/en\/service\/ip-box\/\">IP Box<\/a> can <strong>reduce the tax burden on your software revenues<\/strong> and <strong>secure your tax affairs<\/strong>. This webinar is organized with our privileged partner, the <a href=\"https:\/\/www.hoche-avocats.com\/\" target=\"_blank\" rel=\"noopener\">HOCHE law firm<\/a>a specialist in corporate and group taxation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f78daab elementor-widget elementor-widget-heading\" data-id=\"f78daab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The speakers : <\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d7e82ec e-con-full e-flex e-con e-child\" data-id=\"d7e82ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f69c3cd e-flex e-con-boxed e-con e-child\" data-id=\"f69c3cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5331cee elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"5331cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/CBO-3-rakslk8meqqg6if61skll7iojd7dr4otepp8dvfb0o.png\" title=\"R\u00e9my Maurau\" alt=\"R\u00e9my Maurau\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">R\u00e9my MAURAU - IP Box expert consultant - G.A.C. Group<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cbb6e5 elementor-widget elementor-widget-text-editor\" data-id=\"8cbb6e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>After a PhD in materials science (Universit\u00e9 Pierre et Marie Curie) and research experience at the CNRS, R\u00e9my specialized in innovation financing. For over 10 years, he has been helping innovative companies, SMEs, ETIs and major groups to implement and secure innovation-related tax schemes. Passionate about these issues, R\u00e9my has been developing his expertise in the IP Box preferential tax regime since its inception.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-132e5e7 e-con-full e-flex e-con e-child\" data-id=\"132e5e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-584a679 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"584a679\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/CBO-1-raksmqjcyaccoypq6sut7euf9pewdicqkj22zbol8o.png\" title=\"Zo\u00e9 DE DAMPIERRE\" alt=\"Zo\u00e9 DE DAMPIERRE\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Zo\u00e9 DE DAMPIERRE - Lawyer (corporate taxation department) - HOCHE Avocats<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d58c02 elementor-widget elementor-widget-text-editor\" data-id=\"5d58c02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A lawyer in Hoche Avocats' corporate tax department since 2012, Zo\u00e9 advises French and international groups on their day-to-day tax issues, exceptional transactions as well as tax audits and litigation. Appointed Counsel in 2023, she regularly leads conferences and training courses, including the \"Rencontres fiscales\" and sessions with the EFE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e195747 e-con-full e-flex e-con e-child\" data-id=\"e195747\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8708d7d elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"8708d7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/CBO-2-raksne1bp58ir7rldl0hfqwy4c72pxy0zrd7z8pqx4.png\" title=\"Eric QUENTIN\" alt=\"Eric QUENTIN\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Eric QUENTIN - Tax Lawyer - HOCHE Avocats <\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab81fb9 elementor-widget elementor-widget-text-editor\" data-id=\"ab81fb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Recognized specialist in <strong>tax law<\/strong>For over 30 years, \u00c9ric has been advising companies and investors on transaction taxation, restructuring (mergers, acquisitions, LBOs, etc.) and tax consolidation. He also advises on deferred tax management, effective tax rates and assistance with tax audits and litigation. Member of the Executive Committee of <strong>Hoche Avocats<\/strong>He represents the firm with <strong>France Invest<\/strong> and regularly hosts specialist conferences and seminars.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2125371 e-flex e-con-boxed e-con e-parent\" data-id=\"2125371\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a5a5ae e-transform e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"3a5a5ae\" data-element_type=\"container\" data-e-type=\"container\" 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elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"973e303\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"gac gac-email-2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edfcca9 elementor-widget elementor-widget-heading\" data-id=\"edfcca9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Newsletter<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-333fc09 e-con-full e-flex e-con e-child\" data-id=\"333fc09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f674d0 elementor-widget elementor-widget-heading\" data-id=\"5f674d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Receive all our expert news by e-mail. <br>Subscribe to our newsletter.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89ff97c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"89ff97c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEyNzcxNyIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I 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Box","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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