{"id":442932,"date":"2026-01-29T10:12:04","date_gmt":"2026-01-29T09:12:04","guid":{"rendered":"https:\/\/group-gac.com\/?p=442932"},"modified":"2026-01-30T09:32:25","modified_gmt":"2026-01-30T08:32:25","slug":"fiscalite-de-linnovation-ipbox","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/ipbox-innovation-tax\/","title":{"rendered":"IP Box: how to sustainably reduce taxation on income from your intellectual property assets"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"442932\" class=\"elementor elementor-442932\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u2019IP Box est-elle un simple r\u00e9gime fiscal de faveur\u2026 ou un v\u00e9ritable levier d\u2019all\u00e8gement d\u2019imp\u00f4t et de pilotage de l\u2019ETR ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83aaceb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"83aaceb\" 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>Le r\u00e9gime de l\u2019IP Box reste aujourd\u2019hui encore relativement m\u00e9connu de nombreuses directions financi\u00e8res et fiscales, alors m\u00eame qu\u2019il constitue l\u2019un des leviers les plus puissants de <strong>r\u00e9duction d\u2019imp\u00f4t<\/strong> pour les entreprises qui tirent des revenus de leurs actifs de propri\u00e9t\u00e9 intellectuelle.<\/p><p>Souvent per\u00e7ue comme un m\u00e9canisme technique r\u00e9serv\u00e9 aux fiscalistes, l\u2019IP Box doit pourtant \u00eatre analys\u00e9 comme un <strong>outil strat\u00e9gique d\u2019all\u00e8gement de la charge fiscale<\/strong>, au m\u00eame titre que le pilotage du taux effectif d\u2019imposition (ETR), la gestion des d\u00e9ficits ou l\u2019optimisation de la structure de r\u00e9sultat.<\/p><p>Pilot\u00e9e de mani\u00e8re s\u00e9curis\u00e9e, l\u2019IP Box permet notamment :<\/p><ul><li>D\u2019abaisser durablement le taux d\u2019imposition des revenus issus des actifs de propri\u00e9t\u00e9 intellectuelle (IS \u00e0 10 % au lieu de 25),<\/li><li>De g\u00e9n\u00e9rer une \u00e9conomie d\u2019imp\u00f4t r\u00e9currente,<\/li><li>D\u2019am\u00e9liorer le cash-flow net apr\u00e8s imp\u00f4t,<\/li><li>Et de s\u00e9curiser la trajectoire de rentabilit\u00e9 des activit\u00e9s innovantes.<\/li><\/ul><p>Elle constitue le <strong>maillon aval de la cha\u00eene de valeur fiscale de l\u2019innovation<\/strong>, apr\u00e8s la r\u00e9duction du co\u00fbt de la R&amp;D via le <strong><a href=\"https:\/\/group-gac.com\/cir-cii-strategie-fiscale-innovation\/\" target=\"_blank\" rel=\"noopener\">CIR et le CII<\/a><\/strong>, en limitant le montant de l\u2019imposition sur les revenus tir\u00e9s de l\u2019exploitation des actifs cr\u00e9\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d62430d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d62430d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<blockquote data-path-to-node=\"2,1\"><p>D\u00e9couvrez notre article : <a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii-ip-box\/\" target=\"_blank\" rel=\"noopener\">Strat\u00e9gie fiscale de l\u2019innovation : comment piloter le CIR\/CII et l\u2019IP Box pour transformer la R&amp;D en performance financi\u00e8re durable.<\/a><\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae8aed elementor-widget elementor-widget-heading\" data-id=\"5ae8aed\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce que l\u2019IP Box et quels sont les chiffres cl\u00e9s \u00e0 conna\u00eetre pour piloter la r\u00e9duction d\u2019imp\u00f4t ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80dfff1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"80dfff1\" 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>Le r\u00e9gime de l\u2019IP Box, codifi\u00e9 \u00e0 l\u2019article 238 du CGI, permet d\u2019appliquer un taux d\u2019imposition r\u00e9duit de <strong>10 %<\/strong> sur les revenus nets tir\u00e9s de certains actifs de propri\u00e9t\u00e9 intellectuelle, en remplacement du taux normal d\u2019IS de 25 %.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f37e9e elementor-widget elementor-widget-heading\" data-id=\"5f37e9e\" 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\">Actifs \u00e9ligibles<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214838a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"214838a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"model-response-message-contentr_625f2e3327fd42d8\" class=\"markdown markdown-main-panel enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p>Sont notamment \u00e9ligibles :<\/p><ul><li>Brevets,<\/li><li>Logiciels originaux prot\u00e9g\u00e9s par le droit d\u2019auteur (on premise, embarqu\u00e9s, plateformes\u2026),<\/li><li>Certificats d\u2019obtention v\u00e9g\u00e9tale (COV),<\/li><li>Proc\u00e9d\u00e9s de fabrication industriels li\u00e9s \u00e0 un brevet.<\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e726b7d elementor-widget elementor-widget-heading\" data-id=\"e726b7d\" 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\">Revenus \u00e9ligibles<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a607bf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4a607bf\" 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>Le dispositif IP Box s\u2019applique aux revenus issus :<\/p><ul><li>De la concession ou sous-concession de licences,<\/li><li>De la cession d\u2019actifs,<\/li><li>De l\u2019exploitation directe (SaaS, ventes int\u00e9grant le logiciel, syst\u00e8mes embarqu\u00e9s),<\/li><li>Et, sous conditions, de la maintenance \u00e9volutive associ\u00e9e.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5926831 elementor-widget elementor-widget-heading\" data-id=\"5926831\" 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\">Donn\u00e9es chiffr\u00e9es cl\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c09ec elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"10c09ec\" 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>Taux IP Box : <strong>10 %<\/strong> (vs 25 % IS)<\/li><li>\u00c9conomie d\u2019imp\u00f4t potentielle : <strong>15 points d\u2019IS<\/strong> sur les revenus concern\u00e9s<\/li><li>Application par actif ou famille d\u2019actifs<\/li><li>Calcul fond\u00e9 sur le r\u00e9sultat net \u00e9ligible \u00d7 ratio Nexus<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ba2eb9 elementor-widget elementor-widget-heading\" data-id=\"7ba2eb9\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c0 partir de quand l\u2019IP Box devient-elle un levier significatif d\u2019all\u00e8gement fiscal pour la direction financi\u00e8re ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d011627 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d011627\" 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>L\u2019IP Box devient r\u00e9ellement structurante d\u00e8s lors que l\u2019entreprise :<\/p><ul><li>G\u00e9n\u00e8re des revenus r\u00e9currents issus d\u2019actifs innovants \u00e9ligibles,<\/li><li>Est b\u00e9n\u00e9ficiaire ou proche de l\u2019\u00eatre,<\/li><li>Investit durablement en R&amp;D.<\/li><\/ul><p>Elle est particuli\u00e8rement pertinente pour :<\/p><ul><li>Editeurs de logiciels,<\/li><li>Plateformes SaaS,<\/li><li>Entreprises d\u00e9veloppant des syst\u00e8mes embarqu\u00e9s,<\/li><li>Fabricants de machines sp\u00e9ciales,<\/li><li>Entreprises deeptech, biotech, medtech ou industrielles.<\/li><\/ul><p>Pour un DAF, l\u2019enjeu est avant tout fiscal et financier : <strong>r\u00e9duction de l\u2019ETR, am\u00e9lioration du cash net apr\u00e8s imp\u00f4t<\/strong>, tout en s\u00e9curisant la m\u00e9thode vis\u2011\u00e0\u2011vis de l\u2019administration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdb68e elementor-widget elementor-widget-heading\" data-id=\"efdb68e\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment calculer et s\u00e9curiser l\u2019avantage fiscal IP Box (logique du ratio Nexus) ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-445ee72 elementor-widget elementor-widget-heading\" data-id=\"445ee72\" 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\">\u00c9tapes cl\u00e9s du calcul<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c3d97d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1c3d97d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Identifier les revenus li\u00e9s \u00e0 l\u2019actif \u00e9ligible<\/li><li>D\u00e9terminer le r\u00e9sultat net associ\u00e9<\/li><li>Calculer le ratio Nexus : D\u00e9penses de R&amp;D internes \u00e9ligibles (avec majoration de 30 %) \/ D\u00e9penses totales de R&amp;D li\u00e9es \u00e0 l\u2019actif<\/li><li>Appliquer le taux de 10 % sur la fraction \u00e9ligible<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-433caee elementor-widget elementor-widget-heading\" data-id=\"433caee\" 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\">Points de vigilance majeurs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99f17a8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"99f17a8\" 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>Comme tout dispositif fiscal d\u00e9claratif, les points d\u2019attention sont les suivants pour s\u00e9curiser la d\u00e9claration\u00a0:<\/p><ul><li>Tra\u00e7abilit\u00e9 des d\u00e9penses R&amp;D (coh\u00e9rence avec le CIR\/CII),<\/li><li>Ventilation des revenus dans les contrats complexes (SaaS, bundles, maintenance, services),<\/li><li>Justification de l\u2019\u00e9ligibilit\u00e9 des actifs,<\/li><li>Coh\u00e9rence comptable, fiscale et contractuelle.<\/li><\/ul><p>Un effort sp\u00e9cifique est n\u00e9cessaire pour les <strong>actifs logiciels<\/strong>, dont l\u2019\u00e9ligibilit\u00e9 est condition \u00e0 leur protection par le droit d\u2019auteur ; en l\u2019absence de certification existante pour la d\u00e9montrer, il est <strong>n\u00e9cessaire de pr\u00e9senter le caract\u00e8re original<\/strong> du logiciel, c\u2019est-\u00e0-dire la mat\u00e9rialisation de la d\u00e9marche intellectuelle propre engag\u00e9e pour sa cr\u00e9ation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6585c9b e-con-full e-flex e-con e-child\" data-id=\"6585c9b\" 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-0d00a6d e-con-full e-flex e-con e-child\" data-id=\"0d00a6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-835e83d elementor-widget elementor-widget-heading\" data-id=\"835e83d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">D\u00e9couvrez tout ce que vous devez savoir sur le dispositif IP Box dans notre livre blanc cor\u00e9dig\u00e9 avec les cabinets HOCHE et IPSILON <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bf83e9 elementor-widget elementor-widget-shortcode\" data-id=\"9bf83e9\" 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\"><button onclick=\"toggleGacPopup()\" style=\"background-color:#3687C4; color:#ffffff; padding:16px 28px; border-radius:30px; cursor:pointer; font-family: sans-serif; font-size: 16px; font-weight:600; border:none; display:inline-block; transition: transform 0.2s ease; box-shadow: 0 4px 6px rgba(0,0,0,0.1);\">\n    T\u00e9l\u00e9charger le livre blanc\n<\/button>\n\n<div id=\"gac-popup-wrapper\" style=\"display:none; position:fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.7); z-index:10000; justify-content:center; align-items:center;\">\n    <div style=\"position:relative; background:#fff; padding:35px 15px 15px 15px; border-radius:12px; width:95%; max-width:650px; box-shadow:0 15px 35px rgba(0,0,0,0.3);\">\n        <button onclick=\"toggleGacPopup()\" style=\"position:absolute; top:10px; right:15px; border:none; background:none; font-size:28px; cursor:pointer; color:#333; line-height:1;\">&times;<\/button>\n        \n        <iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2024-10-16\/lyxc\" width=\"100%\" height=\"700\" type=\"text\/html\" frameborder=\"0\" allowTransparency=\"true\" style=\"border: 0; display:block;\"><\/iframe>\n    <\/div>\n<\/div>\n\n<script type=\"text\/javascript\">\n    function toggleGacPopup() {\n        var wrapper = document.getElementById('gac-popup-wrapper');\n        if (wrapper.style.display === 'none' || wrapper.style.display === '') {\n            wrapper.style.display = 'flex';\n            document.body.style.overflow = 'hidden';\n        } else {\n            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wp-image-442953\" alt=\"Livre blanc IP Box 2025 de G.A.C. Group pr\u00e9sentant la fiscalit\u00e9 de l&#039;innovation et le r\u00e9gime Nexus pour dirigeants.\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/01\/Maquette-Livres-blancs-3-687x1030.png 687w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/01\/Maquette-Livres-blancs-3-200x300.png 200w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/01\/Maquette-Livres-blancs-3-8x12.png 8w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/01\/Maquette-Livres-blancs-3.png 720w\" sizes=\"(max-width: 687px) 100vw, 687px\" \/>\t\t\t\t\t\t\t\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<div class=\"elementor-element elementor-element-4ff313f elementor-widget elementor-widget-heading\" data-id=\"4ff313f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Gouvernance, option et s\u00e9curisation de l\u2019avantage fiscal IP Box<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98f225a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"98f225a\" 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>L\u2019IP Box repose sur une <strong>option fiscale formelle<\/strong>, exerc\u00e9e par actif ou famille d\u2019actifs. Ainsi les enjeux cl\u00e9s pour les directions financi\u00e8res, juridiques et fiscales sont\u00a0:<\/p><ul><li>Choix du p\u00e9rim\u00e8tre d\u2019option,<\/li><li>S\u00e9curisation des m\u00e9thodes de calcul,<\/li><li>Documentation technique, juridique et financi\u00e8re,<\/li><li><strong><a href=\"https:\/\/group-gac.com\/fiscalite-innovation-controle-cir-cii-ipbox\/\" target=\"_blank\" rel=\"noopener\">Anticipation des contr\u00f4les<\/a><\/strong>.<\/li><\/ul><p>Le caract\u00e8re structurant et partiellement irr\u00e9versible de l\u2019option impose une <strong>analyse d\u2019impact fiscal pr\u00e9alable<\/strong> et une validation conjointe Finance \u2013 Fiscal \u2013 Juridique \u2013 PI.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c94531 e-con-full e-flex e-con e-child\" data-id=\"7c94531\" 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-685fd9a e-con-full e-flex e-con e-child\" data-id=\"685fd9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1027b12 elementor-widget elementor-widget-heading\" data-id=\"1027b12\" 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\">Restez inform\u00e9 des \u00e9volutions cl\u00e9s de la fiscalit\u00e9 de l\u2019innovation.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf53ace elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cf53ace\" 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>Chaque mois, recevez notre newsletter d\u00e9di\u00e9e aux actualit\u00e9s CIR, CII et IP Box : r\u00e9formes, doctrines, jurisprudences et bonnes pratiques de s\u00e9curisation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a243519 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a243519\" 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-sm\" href=\"https:\/\/group-gac.com\/newsletter\/\" target=\"_blank\">\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\">S\u2019inscrire \u00e0 la newsletter Fiscalit\u00e9 de l\u2019Innovation de G.A.C. Group<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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<div class=\"elementor-element elementor-element-38fcffe elementor-widget elementor-widget-heading\" data-id=\"38fcffe\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e9troactivit\u00e9 et r\u00e9cup\u00e9ration d\u2019imp\u00f4t (cash recovery)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc9490e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dc9490e\" 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>Sous certaines conditions, l\u2019option IP Box peut \u00eatre exerc\u00e9e <strong>a posteriori<\/strong> sur des exercices non prescrits.<\/p><p>Cela permet :<\/p><ul><li>De d\u00e9poser des d\u00e9clarations rectificatives,<\/li><li>De r\u00e9cup\u00e9rer un trop\u2011pay\u00e9 d\u2019IS,<\/li><li>D\u2019am\u00e9liorer imm\u00e9diatement la tr\u00e9sorerie.<\/li><\/ul><p>Cette strat\u00e9gie de <strong>cash recovery fiscal<\/strong> n\u00e9cessite toutefois une reconstitution documentaire compl\u00e8te et s\u00e9curis\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-419649f elementor-widget elementor-widget-heading\" data-id=\"419649f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment articuler IP Box, CIR et CII pour maximiser l\u2019all\u00e8gement fiscal global ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e692559 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e692559\" 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>La pleine efficacit\u00e9 du dispositif repose sur une vision int\u00e9gr\u00e9e :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5fb6e3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e5fb6e3\" 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>R&amp;D \u2192 CIR \/ CII (r\u00e9duction du co\u00fbt) \u2192 Actifs \u2192 Revenus \u2192 IP Box (taux r\u00e9duit) \u2192 ETR \u2192 Cash<\/strong><\/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-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> IP Box : levier d'all\u00e8gement d'imp\u00f4t<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Chiffres cl\u00e9s et actifs \u00e9ligibles<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Quand l'IP Box devient strat\u00e9gique<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Calcul et logique du ratio Nexus<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Gouvernance et s\u00e9curisation du dispositif<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> R\u00e9troactivit\u00e9 et cash recovery<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> Articulation CIR, CII et IP Box<\/a><\/li>\r\n        <li><a href=\"#Titre8\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> FAQ - Questions fr\u00e9quentes<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\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-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" 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-1bf183e e-con-full e-flex e-con e-child\" data-id=\"1bf183e\" 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-f69677d e-con-full e-flex e-con e-child\" data-id=\"f69677d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd9ce24 elementor-widget elementor-widget-heading\" data-id=\"cd9ce24\" 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\">R\u00e9duisez durablement l\u2019imposition de vos revenus d\u2019innovation gr\u00e2ce \u00e0 l\u2019IP Box, en toute s\u00e9curit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e54ba6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0e54ba6\" 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>G.A.C. Group accompagne les directions financi\u00e8res, fiscales et juridiques dans l\u2019identification des actifs \u00e9ligibles, la quantification des \u00e9conomies d\u2019imp\u00f4t, la s\u00e9curisation du calcul Nexus et la d\u00e9fense du dispositif en cas de contr\u00f4le.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef47840 btn-calendly elementor-widget elementor-widget-html\" data-id=\"ef47840\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- D\u00e9but de widget de lien Calendly -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n<a href=\"\" onclick=\"Calendly.initPopupWidget({url: 'https:\/\/calendly.com\/perfinnogac\/ipbox_20min'});return false;\">Prenez RDV avec un expert IP Box<\/a>\r\n<!-- Fin de widget de lien Calendly -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79dd87c elementor-widget elementor-widget-spacer\" data-id=\"79dd87c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ce491d elementor-widget elementor-widget-heading\" data-id=\"2ce491d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre8\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 IP Box : les questions que les DAF, directions fiscales et directions PI se posent<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84bdd72 elementor-widget elementor-widget-n-accordion\" data-id=\"84bdd72\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1390\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1390\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que l\u2019IP Box et quel est son objectif fiscal ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1390\" class=\"elementor-element elementor-element-bde72c7 e-con-full e-flex e-con e-child\" data-id=\"bde72c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3152d61 elementor-widget elementor-widget-text-editor\" data-id=\"3152d61\" 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>L\u2019IP Box est un r\u00e9gime fiscal permettant d\u2019appliquer un taux d\u2019IS r\u00e9duit de 10 % sur les revenus issus de certains actifs de propri\u00e9t\u00e9 intellectuelle, afin de diminuer durablement la charge d\u2019imp\u00f4t. Les principaux actifs \u00e9ligibles sont les brevets (et assimil\u00e9s), logiciels prot\u00e9g\u00e9s par le droit d\u2019auteur, COV, proc\u00e9d\u00e9s de fabrication industriels.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1391\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1391\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Les logiciels et plateformes SaaS sont-ils \u00e9ligibles \u00e0 l\u2019IP Box ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1391\" class=\"elementor-element elementor-element-68163bc e-con-full e-flex e-con e-child\" data-id=\"68163bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e34a86 elementor-widget elementor-widget-text-editor\" data-id=\"6e34a86\" 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>Oui, d\u00e8s lors que le logiciel est original, prot\u00e9g\u00e9 par le droit d\u2019auteur et qu\u2019il g\u00e9n\u00e8re des revenus identifiables. Point d\u2019attention\u00a0: la maintenance \u00e9volutive peut l\u2019\u00eatre ; la maintenance corrective est en principe exclue.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1392\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1392\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels types de revenus ouvrent droit au taux de 10 % ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1392\" class=\"elementor-element elementor-element-036f000 e-con-full e-flex e-con e-child\" data-id=\"036f000\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0baf53 elementor-widget elementor-widget-text-editor\" data-id=\"f0baf53\" 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>Les revenus de licences, cessions, exploitation directe (SaaS, syst\u00e8mes embarqu\u00e9s) et, sous conditions, la maintenance \u00e9volutive.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1393\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1393\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> L\u2019IP Box est-elle cumulable avec le CIR et le CII ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1393\" class=\"elementor-element elementor-element-8f3c10f e-flex e-con-boxed e-con e-child\" data-id=\"8f3c10f\" 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-c15aa77 elementor-widget elementor-widget-text-editor\" data-id=\"c15aa77\" 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>Oui. Les d\u00e9penses CIR\/CII alimentent le ratio Nexus servant au calcul de l\u2019IP Box.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1394\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1394\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment se calcule le ratio Nexus et quelles d\u00e9penses sont prises en compte ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1394\" class=\"elementor-element elementor-element-103bd5d e-flex e-con-boxed e-con e-child\" data-id=\"103bd5d\" 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-7a3afa3 elementor-widget elementor-widget-text-editor\" data-id=\"7a3afa3\" 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>Il correspond au rapport entre les d\u00e9penses de R&amp;D \u00e9ligibles r\u00e9alis\u00e9es historiquement (ou depuis 2019) par l\u2019entreprise et l\u2019ensemble des d\u00e9penses de cr\u00e9ation et de d\u00e9veloppement li\u00e9es \u00e0 l\u2019actif. Les d\u00e9penses concern\u00e9es sont principalement les d\u00e9penses internes de personnel, de sous-traitance \u00e9ligible et certains frais directement li\u00e9s au d\u00e9veloppement. Des d\u00e9penses d\u2019acquisition de l\u2019actif sont \u00e9galement \u00e0 consid\u00e9rer, le cas \u00e9ch\u00e9ant.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1395\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1395\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles sont les obligations d\u00e9claratives (formulaires, d\u00e9lais) ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1395\" class=\"elementor-element elementor-element-f9f5ef4 e-flex e-con-boxed e-con e-child\" data-id=\"f9f5ef4\" 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-5d9fee6 elementor-widget elementor-widget-text-editor\" data-id=\"5d9fee6\" 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>L\u2019option pour l\u2019IP Box et le calcul de l\u2019avantage doivent \u00eatre d\u00e9clar\u00e9s chaque ann\u00e9e avec la liasse fiscale, via les formulaires sp\u00e9cifiques n\u00b02468-SD (soci\u00e9t\u00e9s) ou n\u00b02467-SD (groupes int\u00e9gr\u00e9s), sp\u00e9cifiant le r\u00e9sultat net \u00e9ligible et le ratio Nexus par actif ou groupe d\u2019actif.<br \/>Ces formulaires sont \u00e0 d\u00e9poser en m\u00eame temps que la d\u00e9claration de r\u00e9sultat (g\u00e9n\u00e9ralement d\u00e9but mai pour les exercices clos au 31 d\u00e9cembre).<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1396\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1396\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> L\u2019option IP Box est-elle irr\u00e9vocable ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1396\" class=\"elementor-element elementor-element-0ca31e6 e-flex e-con-boxed e-con e-child\" data-id=\"0ca31e6\" 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-551575f elementor-widget elementor-widget-text-editor\" data-id=\"551575f\" 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>La prise d\u2019option, consid\u00e9r\u00e9e comme une d\u00e9cision de gestion du d\u00e9clarant, est en principe irr\u00e9vocable pour l\u2019actif concern\u00e9 et doit \u00eatre exerc\u00e9e de mani\u00e8re formalis\u00e9e pour chaque exercice.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1397\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1397\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Peut-on opter r\u00e9troactivement et r\u00e9cup\u00e9rer de l\u2019imp\u00f4t pay\u00e9 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1397\" class=\"elementor-element elementor-element-d2c8dd2 e-flex e-con-boxed e-con e-child\" data-id=\"d2c8dd2\" 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-f3be7f7 elementor-widget elementor-widget-text-editor\" data-id=\"f3be7f7\" 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>Oui, sous conditions, via des d\u00e9clarations rectificatives sur des exercices non prescrits.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1398\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1398\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment l\u2019IP Box s\u2019articule-t-elle avec l\u2019int\u00e9gration fiscale ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1398\" class=\"elementor-element elementor-element-6911fce e-flex e-con-boxed e-con e-child\" data-id=\"6911fce\" 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-e0fadf8 elementor-widget elementor-widget-text-editor\" data-id=\"e0fadf8\" 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>L\u2019avantage s\u2019appr\u00e9cie au niveau du groupe, avec des r\u00e8gles sp\u00e9cifiques de neutralisation et de suivi des actifs.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1399\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1399\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quand lancer une \u00e9tude IP Box ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1399\" class=\"elementor-element elementor-element-60cd632 e-flex e-con-boxed e-con e-child\" data-id=\"60cd632\" 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-d246ece elementor-widget elementor-widget-text-editor\" data-id=\"d246ece\" 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>D\u00e8s l\u2019apparition de revenus issus d\u2019actifs de propri\u00e9t\u00e9 intellectuelle ou lors d\u2019une phase de forte croissance.<\/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\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce que l\\u2019IP Box et quel est son objectif fiscal ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019IP Box est un r\\u00e9gime fiscal permettant d\\u2019appliquer un taux d\\u2019IS r\\u00e9duit de 10 % sur les revenus issus de certains actifs de propri\\u00e9t\\u00e9 intellectuelle, afin de diminuer durablement la charge d\\u2019imp\\u00f4t. Les principaux actifs \\u00e9ligibles sont les brevets (et assimil\\u00e9s), logiciels prot\\u00e9g\\u00e9s par le droit d\\u2019auteur, COV, proc\\u00e9d\\u00e9s de fabrication industriels.\"}},{\"@type\":\"Question\",\"name\":\"Les logiciels et plateformes SaaS sont-ils \\u00e9ligibles \\u00e0 l\\u2019IP Box ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, d\\u00e8s lors que le logiciel est original, prot\\u00e9g\\u00e9 par le droit d\\u2019auteur et qu\\u2019il g\\u00e9n\\u00e8re des revenus identifiables. Point d\\u2019attention\\u00a0: la maintenance \\u00e9volutive peut l\\u2019\\u00eatre ; la maintenance corrective est en principe exclue.\"}},{\"@type\":\"Question\",\"name\":\"Quels types de revenus ouvrent droit au taux de 10 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus de licences, cessions, exploitation directe (SaaS, syst\\u00e8mes embarqu\\u00e9s) et, sous conditions, la maintenance \\u00e9volutive.\"}},{\"@type\":\"Question\",\"name\":\"L\\u2019IP Box est-elle cumulable avec le CIR et le CII ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Les d\\u00e9penses CIR\\\/CII alimentent le ratio Nexus servant au calcul de l\\u2019IP Box.\"}},{\"@type\":\"Question\",\"name\":\"Comment se calcule le ratio Nexus et quelles d\\u00e9penses sont prises en compte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il correspond au rapport entre les d\\u00e9penses de R&amp;D \\u00e9ligibles r\\u00e9alis\\u00e9es historiquement (ou depuis 2019) par l\\u2019entreprise et l\\u2019ensemble des d\\u00e9penses de cr\\u00e9ation et de d\\u00e9veloppement li\\u00e9es \\u00e0 l\\u2019actif. Les d\\u00e9penses concern\\u00e9es sont principalement les d\\u00e9penses internes de personnel, de sous-traitance \\u00e9ligible et certains frais directement li\\u00e9s au d\\u00e9veloppement. Des d\\u00e9penses d\\u2019acquisition de l\\u2019actif sont \\u00e9galement \\u00e0 consid\\u00e9rer, le cas \\u00e9ch\\u00e9ant.\"}},{\"@type\":\"Question\",\"name\":\"Quelles sont les obligations d\\u00e9claratives (formulaires, d\\u00e9lais) ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019option pour l\\u2019IP Box et le calcul de l\\u2019avantage doivent \\u00eatre d\\u00e9clar\\u00e9s chaque ann\\u00e9e avec la liasse fiscale, via les formulaires sp\\u00e9cifiques n\\u00b02468-SD (soci\\u00e9t\\u00e9s) ou n\\u00b02467-SD (groupes int\\u00e9gr\\u00e9s), sp\\u00e9cifiant le r\\u00e9sultat net \\u00e9ligible et le ratio Nexus par actif ou groupe d\\u2019actif.Ces formulaires sont \\u00e0 d\\u00e9poser en m\\u00eame temps que la d\\u00e9claration de r\\u00e9sultat (g\\u00e9n\\u00e9ralement d\\u00e9but mai pour les exercices clos au 31 d\\u00e9cembre).\"}},{\"@type\":\"Question\",\"name\":\"L\\u2019option IP Box est-elle irr\\u00e9vocable ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La prise d\\u2019option, consid\\u00e9r\\u00e9e comme une d\\u00e9cision de gestion du d\\u00e9clarant, est en principe irr\\u00e9vocable pour l\\u2019actif concern\\u00e9 et doit \\u00eatre exerc\\u00e9e de mani\\u00e8re formalis\\u00e9e pour chaque exercice.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on opter r\\u00e9troactivement et r\\u00e9cup\\u00e9rer de l\\u2019imp\\u00f4t pay\\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, sous conditions, via des d\\u00e9clarations rectificatives sur des exercices non prescrits.\"}},{\"@type\":\"Question\",\"name\":\"Comment l\\u2019IP Box s\\u2019articule-t-elle avec l\\u2019int\\u00e9gration fiscale ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019avantage s\\u2019appr\\u00e9cie au niveau du groupe, avec des r\\u00e8gles sp\\u00e9cifiques de neutralisation et de suivi des actifs.\"}},{\"@type\":\"Question\",\"name\":\"Quand lancer une \\u00e9tude IP Box ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"D\\u00e8s l\\u2019apparition de revenus issus d\\u2019actifs de propri\\u00e9t\\u00e9 intellectuelle ou lors d\\u2019une phase de forte croissance.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72faa4b elementor-widget elementor-widget-spacer\" data-id=\"72faa4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6fa8322 e-con-full e-flex e-con e-child\" data-id=\"6fa8322\" 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-86a89e9 e-con-full e-flex e-con e-child\" data-id=\"86a89e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af08dc8 elementor-widget elementor-widget-heading\" data-id=\"af08dc8\" 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\">Pilotez et s\u00e9curisez votre strat\u00e9gie IP Box avec G.A.C. Group<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b05cb87 elementor-widget elementor-widget-text-editor\" data-id=\"b05cb87\" 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 data-path-to-node=\"50\">G.A.C. Group accompagne les directions financi\u00e8res et juridiques dans l\u2019identification des actifs, la quantification des \u00e9conomies et la d\u00e9fense du dispositif en cas de contr\u00f4le.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-546ea3e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"546ea3e\" 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-sm\" href=\"https:\/\/group-gac.com\/service\/ip-box\/\" target=\"_blank\">\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\">D\u00e9couvrez notre accompagnement IP box<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-057688b e-con-full e-flex e-con e-child\" data-id=\"057688b\" 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letter-spacing: 1px; box-shadow:0 6px 20px rgba(0,0,0,0.2); z-index:9999; display:flex; align-items:center; transition: transform 0.2s ease;\">\r\n\r\n    PRENEZ RDV AVEC NOS EXPERTS\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<script type=\"text\/javascript\">\r\n\r\n    function toggleCsrdContact() {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if (!wrapper) return;\r\n\r\n\r\n\r\n        if (wrapper.style.display === 'none' || wrapper.style.display === '') {\r\n\r\n            wrapper.style.display = 'flex';\r\n\r\n            document.body.style.overflow = 'hidden';\r\n\r\n        } else {\r\n\r\n            wrapper.style.display = 'none';\r\n\r\n            document.body.style.overflow = 'auto';\r\n\r\n        }\r\n\r\n    }\r\n\r\n    \r\n\r\n    \/\/ Fermeture au clic \u00e0 l'ext\u00e9rieur\r\n\r\n    window.addEventListener('click', function(event) {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if 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