{"id":442932,"date":"2026-01-29T10:12:04","date_gmt":"2026-01-29T09:12:04","guid":{"rendered":"https:\/\/group-gac.com\/?p=442932"},"modified":"2026-08-28T17:08:37","modified_gmt":"2026-08-28T15:08:37","slug":"fiscalite-de-linnovation-ipbox","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/ipbox-innovation-tax\/","title":{"rendered":"IP Box : r\u00e9duire l&rsquo;imposition de vos revenus d&rsquo;innovation \u00e0 10 % en toute s\u00e9curit\u00e9 face au contr\u00f4le fiscal"},"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-b1e34e2 e-con-full e-flex e-con e-child\" data-id=\"b1e34e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7f7fdf4 e-con-full e-flex e-con e-child\" data-id=\"7f7fdf4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e79067 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1e79067\" 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>Souvent per\u00e7ue comme un m\u00e9canisme technique r\u00e9serv\u00e9 aux fiscalistes, l&rsquo;IP Box doit pourtant \u00eatre analys\u00e9 comme un outil strat\u00e9gique d&rsquo;all\u00e8gement de la charge fiscale, au m\u00eame titre que le pilotage du taux effectif d&rsquo;imposition (ETR), la gestion des d\u00e9ficits ou l&rsquo;optimisation de la structure de r\u00e9sultat.<\/p>\n<p>Pilot\u00e9e de mani\u00e8re s\u00e9curis\u00e9e, l&rsquo;IP Box permet notamment :<\/p>\n<ul>\n<li>D&rsquo;abaisser durablement le taux d&rsquo;imposition des revenus issus des actifs de propri\u00e9t\u00e9 intellectuelle (IS \u00e0 10 % au lieu de 25),<\/li>\n<li>De g\u00e9n\u00e9rer une \u00e9conomie d&rsquo;imp\u00f4t r\u00e9currente,<\/li>\n<li>D&rsquo;am\u00e9liorer le cash-flow net apr\u00e8s imp\u00f4t,<\/li>\n<li>Et de s\u00e9curiser la trajectoire de rentabilit\u00e9 des activit\u00e9s innovantes.<\/li>\n<\/ul>\n<p>Elle constitue le maillon aval de la cha\u00eene de valeur fiscale de l&rsquo;innovation, apr\u00e8s la r\u00e9duction du co\u00fbt de la R&amp;D via le CIR et le CII, en limitant le montant de l&rsquo;imposition sur les revenus tir\u00e9s de l&rsquo;exploitation des actifs cr\u00e9\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-685339c e-con-full e-transform e-flex e-con e-child\" data-id=\"685339c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fd2408 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6fd2408\" 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 class=\"encart-alerte\">\n<div class=\"encart-essentiel\">\n<div class=\"conviction-block\">\n<div class=\"piece-card\">\n<div class=\"piece-card\">\n<div class=\"cat-card\">\n<div class=\"quote-card\">\n<div class=\"suggestion-text\">\n<div class=\"pillar-callout reveal in-view\">\n<p>D\u00e9couvrez notre article : <strong><a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii-ip-box\/\">Strat\u00e9gie fiscale de l&rsquo;innovation : comment piloter le CIR\/CII et l&rsquo;IP Box pour transformer la R&amp;D en performance financi\u00e8re durable<\/a><\/strong>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3a315e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e3a315e\" 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=\"hm hm-arrow-right1\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b667789 elementor-widget elementor-widget-heading\" data-id=\"b667789\" 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\">Qu'est-ce que l'IP Box et quels sont les chiffres cl\u00e9s \u00e0 conna\u00eetre pour piloter la r\u00e9duction d'imp\u00f4t ?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b52750 e-con-full e-flex e-con e-child\" data-id=\"4b52750\" 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-da947a2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"da947a2\" 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>Vous souhaitez conna\u00eetre votre \u00e9ligibilit\u00e9 au dispositif ?\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3af8223 elementor-widget elementor-widget-html\" data-id=\"3af8223\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!DOCTYPE html>\n<html lang=\"fr\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n    <title>Diagnostic IP Box | G.A.C. 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}\n            .form-grid { grid-template-columns: 1fr; }\n        }\n    <\/style>\n<\/head>\n<body>\n\n<button class=\"btn-primary\" onclick=\"openQuiz()\">\ud83d\udd0d Diagnostiquer mon \u00e9ligibilit\u00e9 IP Box<\/button>\n\n<div id=\"quiz-overlay\">\n    <div class=\"quiz-wrap\">\n\n        <div class=\"quiz-header\">\n            <div>\n                <div class=\"quiz-header-brand\">Diagnostic IP Box<\/div>\n                <div class=\"quiz-header-sub\">G.A.C. Group \u00b7 Fiscalit\u00e9 de l'Innovation<\/div>\n            <\/div>\n            <button class=\"quiz-close\" onclick=\"closeQuiz()\">\u2715<\/button>\n        <\/div>\n\n        <div class=\"progress-bar-wrap\"><div class=\"progress-bar-fill\" id=\"progress\"><\/div><\/div>\n\n        <div class=\"step-indicator\">\n            <span id=\"step-label\">Question 1 sur 4<\/span>\n            <div class=\"step-dots\" id=\"step-dots\"><\/div>\n        <\/div>\n\n        <form id=\"ipboxForm\">\n            <div class=\"quiz-body\">\n                <div id=\"quiz-steps-container\"><\/div>\n\n                <!-- Coords step -->\n                <div class=\"quiz-step\" id=\"coords-step\">\n                    <div class=\"section-eyebrow\">Derni\u00e8re \u00e9tape<\/div>\n                    <div class=\"form-title\">Recevoir mes r\u00e9sultats<\/div>\n                    <div class=\"form-sub\">Renseignez vos coordonn\u00e9es pour recevoir votre analyse d'\u00e9ligibilt\u00e9 au dispositif IP Box et \u00eatre contact\u00e9 par un de nos experts en fiscalit\u00e9 de l'innovation.<\/div>\n                    <div class=\"form-grid\">\n                        <div class=\"form-group\">\n                            <label>Nom *<\/label>\n                            <input type=\"text\" name=\"nom\" id=\"nom\" placeholder=\"Dupont\" required>\n                        <\/div>\n                        <div class=\"form-group\">\n                            <label>Pr\u00e9nom *<\/label>\n                            <input type=\"text\" name=\"prenom\" id=\"prenom\" placeholder=\"Jean\" required>\n                        <\/div>\n                        <div class=\"form-group\">\n                            <label>Email professionnel *<\/label>\n                            <input type=\"email\" name=\"email\" id=\"email\" placeholder=\"jean@entreprise.com\" required>\n                        <\/div>\n                        <div class=\"form-group\">\n                            <label>Entreprise *<\/label>\n                            <input type=\"text\" name=\"entreprise\" id=\"entreprise\" placeholder=\"Nom de votre soci\u00e9t\u00e9\" required>\n                        <\/div>\n                        <div class=\"form-group\">\n                            <label>T\u00e9l\u00e9phone *<\/label>\n                            <input type=\"tel\" name=\"tel\" id=\"tel\" placeholder=\"+33 6 00 00 00 00\" required>\n                        <\/div>\n                        <div class=\"form-group\">\n                            <label>Poste \/ Fonction<\/label>\n                            <input type=\"text\" name=\"poste\" id=\"poste\" placeholder=\"Directeur Financier\">\n                        <\/div>\n                    <\/div>\n                    <div style=\"margin-top: 16px; font-size: 0.78rem; color: var(--muted); line-height: 1.5;\">\n                        En cliquant sur &laquo;&nbsp;Voir mes r\u00e9sultats&nbsp;&raquo;, vous acceptez que les donn\u00e9es renseign\u00e9es soient utilis\u00e9es par G.A.C. Group pour r\u00e9pondre \u00e0 votre demande selon notre <a href=\"https:\/\/group-gac.com\/politique-de-confidentialite\/\" target=\"_blank\" style=\"color: var(--blue); text-decoration: underline;\">Politique de confidentialit\u00e9<\/a>.\n                    <\/div>\n                    <div id=\"submit-error\" class=\"error-msg\">Une erreur est survenue lors de l'envoi. Veuillez r\u00e9essayer.<\/div>\n                    <div class=\"quiz-footer\">\n                        <button type=\"button\" class=\"btn-ghost\" onclick=\"prevStep()\">\u2190 Retour<\/button>\n                        <button type=\"submit\" class=\"btn-next btn-submit\" id=\"submitBtn\">\n                            Voir mes r\u00e9sultats \u2192\n                        <\/button>\n                    <\/div>\n                <\/div>\n\n                <!-- Result step -->\n                <div class=\"quiz-step\" id=\"result-step\">\n                    <div class=\"result-card\">\n                        <div class=\"result-icon\" id=\"result-icon\"><\/div>\n                        <div class=\"result-title\" id=\"result-title\"><\/div>\n                        <p class=\"result-sub\" id=\"result-sub\"><\/p>\n                        <div class=\"result-box\" id=\"result-box\">\n                            <div class=\"result-box-label\" id=\"result-box-label\"><\/div>\n                            <div class=\"result-box-text\" id=\"result-box-text\"><\/div>\n                        <\/div>\n                        <div class=\"result-actions\">\n                            <a href=\"https:\/\/calendly.com\/perfinnogac\/ipbox_20min\" target=\"_blank\" class=\"btn-calendar\">\n                                \ud83d\udcc5 \u00c9changer avec un expert G.A.C.\n                            <\/a>\n                            <button type=\"button\" class=\"btn-quit\" onclick=\"location.reload()\">Fermer le diagnostic<\/button>\n                        <\/div>\n                    <\/div>\n                <\/div>\n\n            <\/div>\n        <\/form>\n    <\/div>\n<\/div>\n\n<script>\nvar stepTitles = [\n    'Votre entreprise',\n    'Votre IS',\n    'Vos actifs de PI',\n    'Vos revenus issus de ces actifs'\n];\n\nvar questions = [\n    {\n        id: 1,\n        text: \"Votre entreprise est-elle assujettie \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s (IS) ?\",\n        options: [\n            { label: \"\ud83d\udc4d Oui\", score: 0 },\n            { label: \"\ud83d\udc4e Non\", score: -100 }\n        ],\n        disqualifyReason: \"Votre entreprise n'est pas assujettie \u00e0 l'IS, condition n\u00e9cessaire pour b\u00e9n\u00e9ficier du r\u00e9gime IP Box.\"\n    },\n    {\n        id: 2,\n        text: \"Payez-vous de l'IS (imp\u00f4t sur les soci\u00e9t\u00e9s) cette ann\u00e9e ou de mani\u00e8re r\u00e9guli\u00e8re ?\",\n        options: [\n            { label: \"\ud83d\udc4d Oui\", score: 0 },\n            { label: \"\ud83d\udc4e Non\", score: -100 },\n            { label: \"\ud83d\udd58 Non, mais nous pr\u00e9voyons d'en payer dans les prochains exercices\", score: -100 }\n        ],\n        disqualifyReason: \"Vous ne payez pas d'IS actuellement (ni de mani\u00e8re r\u00e9guli\u00e8re), ce qui rend le dispositif IP Box sans int\u00e9r\u00eat fiscal imm\u00e9diat.\"\n    },\n    {\n        id: 3,\n        text: \"Votre entreprise a-t-elle d\u00e9velopp\u00e9 un ou des actifs de propri\u00e9t\u00e9 intellectuelle ?\",\n        options: [\n            { label: \"\ud83d\udc4d Oui, un ou des brevet(s)\", score: 0 },\n            { label: \"\ud83d\udc4d Oui, un ou des Certificat(s) d'Obtention V\u00e9g\u00e9tale (COV)\", score: 0 },\n            { label: \"\ud83d\udc4d Oui, un ou des logiciel(s) original(ux)\", score: 0 },\n            { label: \"\ud83d\udc4e Non, aucun des trois\", score: -100 }\n        ],\n        disqualifyReason: \"Votre entreprise ne d\u00e9tient pas d'actifs de PI \u00e9ligibles (brevet, COV ou logiciel original), qui sont indispensables au dispositif IP Box.\"\n    },\n    {\n        id: 4,\n        text: \"Ces actifs g\u00e9n\u00e8rent-ils des revenus issus d'une cession (vente), concession ou sous-concession ?\",\n        options: [\n            { label: \"\ud83d\udc4d Oui (vente de brevet\/COV, cession ou sous-concession de licence)\", score: 0 },\n            { label: \"\ud83d\udc4e Non, pas de revenus g\u00e9n\u00e9r\u00e9s\", score: -100 }\n        ],\n        disqualifyReason: \"Vos actifs de PI ne g\u00e9n\u00e8rent pas encore de revenus de cession, concession ou sous-concession, condition requise pour appliquer le taux r\u00e9duit IP Box.\"\n    }\n];\n\nvar container = document.getElementById('quiz-steps-container');\n\nquestions.forEach(function(q, idx) {\n    var optionsHtml = q.options.map(function(opt, oIdx) {\n        return '<label class=\"opt-label\" onclick=\"selectOpt(this)\">' +\n            '<input type=\"radio\" name=\"Q' + q.id + '\" value=\"' + oIdx + '\" required>' +\n            '<div class=\"opt-circle\"><\/div>' +\n            '<span>' + opt.label + '<\/span>' +\n            '<\/label>';\n    }).join('');\n\n    container.insertAdjacentHTML('beforeend',\n        '<div class=\"quiz-step ' + (idx === 0 ? 'active' : '') + '\" data-qidx=\"' + idx + '\">' +\n            '<div class=\"section-eyebrow\">Question ' + (idx + 1) + ' sur ' + questions.length + '<\/div>' +\n            '<div class=\"section-title\">' + stepTitles[idx] + '<\/div>' +\n            '<div class=\"question-block\">' +\n                '<div class=\"question-text\">' +\n                    '<span class=\"q-num\">' + q.id + '<\/span>' +\n                    '<span>' + q.text + '<\/span>' +\n                '<\/div>' +\n                '<div class=\"options-grid\">' + optionsHtml + '<\/div>' +\n            '<\/div>' +\n            '<div class=\"quiz-footer\">' +\n                (idx > 0 ? '<button type=\"button\" class=\"btn-ghost\" onclick=\"prevStep()\">\u2190 Retour<\/button>' : '') +\n                '<button type=\"button\" class=\"btn-next\" onclick=\"nextStep()\">' +\n                    (idx === questions.length - 1 ? 'Finaliser \u2192' : 'Suivant \u2192') +\n                '<\/button>' +\n            '<\/div>' +\n        '<\/div>'\n    );\n});\n\nvar totalDots = questions.length + 1;\nvar dotsEl = document.getElementById('step-dots');\nfor (var i = 0; i < totalDots; i++) {\n    var d = document.createElement('div');\n    d.className = 'step-dot' + (i === 0 ? ' active' : '');\n    dotsEl.appendChild(d);\n}\n\nfunction selectOpt(lbl) {\n    var name = lbl.querySelector('input').name;\n    document.querySelectorAll('input[name=\"' + name + '\"]').forEach(function(r) {\n        r.closest('.opt-label').classList.remove('selected');\n    });\n    lbl.classList.add('selected');\n    lbl.querySelector('input').checked = true;\n}\n\nvar currentStep = 0;\nvar allStepsEl = function() { return document.querySelectorAll('.quiz-step'); };\nvar resultStep = document.getElementById('result-step');\n\nfunction openQuiz()  { document.getElementById('quiz-overlay').style.display = 'block'; document.body.style.overflow = 'hidden'; }\nfunction closeQuiz() { document.getElementById('quiz-overlay').style.display = 'none';  document.body.style.overflow = 'auto'; }\n\nfunction updateUI() {\n    var total = questions.length + 1;\n    var pct = Math.min(((currentStep + 1) \/ (total + 1)) * 100, 95);\n    document.getElementById('progress').style.width = pct + '%';\n\n    document.querySelectorAll('.step-dot').forEach(function(d, i) {\n        d.className = 'step-dot' + (i < currentStep ? ' done' : '') + (i === currentStep ? ' active' : '');\n    });\n\n    var lbl = document.getElementById('step-label');\n    if (currentStep < questions.length) lbl.textContent = 'Question ' + (currentStep + 1) + ' sur ' + questions.length;\n    else lbl.textContent = 'Vos coordonn\u00e9es';\n\n    document.getElementById('quiz-overlay').scrollTop = 0;\n}\n\nfunction nextStep() {\n    var allSteps = allStepsEl();\n    if (currentStep < questions.length) {\n        var q = questions[currentStep];\n        if (!document.querySelector('input[name=\"Q' + q.id + '\"]:checked')) {\n            alert('Veuillez s\u00e9lectionner une r\u00e9ponse avant de continuer.');\n            return;\n        }\n    }\n    allSteps[currentStep].classList.remove('active');\n    currentStep++;\n    if (currentStep < allSteps.length) allSteps[currentStep].classList.add('active');\n    updateUI();\n}\n\nfunction prevStep() {\n    var allSteps = allStepsEl();\n    allSteps[currentStep].classList.remove('active');\n    currentStep--;\n    allSteps[currentStep].classList.add('active');\n    updateUI();\n}\n\ndocument.getElementById('ipboxForm').onsubmit = async function(e) {\n    e.preventDefault();\n\n    var btn = document.getElementById('submitBtn');\n    var errorMsg = document.getElementById('submit-error');\n    errorMsg.style.display = 'none';\n    btn.innerHTML = '<span class=\"spinner\"><\/span> Analyse en cours\\u2026';\n    btn.disabled = true;\n\n    var totalScore = 0;\n    var reasons = [];\n\n    questions.forEach(function(q) {\n        var checked = document.querySelector('input[name=\"Q' + q.id + '\"]:checked');\n        if (checked) {\n            var oIdx = parseInt(checked.value);\n            var score = q.options[oIdx].score;\n            totalScore += score;\n            if (score < 0) reasons.push(q.disqualifyReason);\n        }\n    });\n\n    var isEligible = totalScore === 0;\n\n    var nom = document.getElementById('nom').value;\n    var prenom = document.getElementById('prenom').value;\n    var email = document.getElementById('email').value;\n    var entreprise = document.getElementById('entreprise').value;\n    var tel = document.getElementById('tel').value || 'Non renseign\\u00e9';\n    var poste = document.getElementById('poste').value || 'Non renseign\\u00e9';\n\n    var recap = '';\n    questions.forEach(function(q) {\n        var checked = document.querySelector('input[name=\"Q' + q.id + '\"]:checked');\n        var oIdx = checked ? parseInt(checked.value) : null;\n        var answerLabel = oIdx !== null ? q.options[oIdx].label : 'Non r\\u00e9pondu';\n        recap += 'Q' + q.id + '. ' + q.text + '\\n   \\u2192 ' + answerLabel + '\\n\\n';\n    });\n\n    try {\n        var response = await fetch('https:\/\/api.web3forms.com\/submit', {\n            method: 'POST',\n            headers: { 'Content-Type': 'application\/json' },\n            body: JSON.stringify({\n                access_key: 'f5ec081f-b044-46b7-9239-adbd1b319bdb',\n                subject: 'Diagnostic IP Box \\u2013 ' + (isEligible ? '\\u2705 \\u00c9LIGIBLE' : '\\u274c NON \\u00c9LIGIBLE') + ' \\u2013 ' + prenom + ' ' + nom + ' (' + entreprise + ')',\n                from_name: prenom + ' ' + nom,\n                email: email,\n                message: '=== DIAGNOSTIC IP BOX ===\\n\\n' +\n                    'R\\u00e9sultat : ' + (isEligible ? '\\u2705 \\u00c9LIGIBLE' : '\\u274c NON \\u00c9LIGIBLE') + '\\n\\n' +\n                    '=== COORDONN\\u00c9ES ===\\n' +\n                    'Nom : ' + nom + '\\n' +\n                    'Pr\\u00e9nom : ' + prenom + '\\n' +\n                    'Email : ' + email + '\\n' +\n                    'Entreprise : ' + entreprise + '\\n' +\n                    'T\\u00e9l\\u00e9phone : ' + tel + '\\n' +\n                    'Poste : ' + poste + '\\n\\n' +\n                    '=== R\\u00c9PONSES ===\\n' + recap +\n                    '=== RAISONS D\\u2019IN\\u00c9LIGIBILIT\\u00c9 ===\\n' +\n                    (reasons.length > 0 ? reasons.map(function(r, i) { return (i + 1) + '. ' + r; }).join('\\n') : 'Aucune \\u2013 entreprise \\u00e9ligible')\n            })\n        });\n\n        var data = await response.json();\n        if (!data.success) throw new Error('Web3Forms error');\n\n        var allSteps = allStepsEl();\n        allSteps[currentStep].classList.remove('active');\n\n        if (isEligible) {\n            document.getElementById('result-icon').textContent = '\ud83e\udd29';\n            document.getElementById('result-icon').className = 'result-icon eligible';\n            document.getElementById('result-title').textContent = '\\u00c9ligible\\u00a0!';\n            document.getElementById('result-sub').textContent = 'D\\u2019apr\\u00e8s vos r\\u00e9ponses, votre entreprise semble \\u00e9ligible* au dispositif fiscal IP Box. Vous pourriez b\\u00e9n\\u00e9ficier d\\u2019un taux r\\u00e9duit de l\\u2019IS \\u00e0 10\\u00a0% sur les revenus issus de vos actifs de PI\\u00a0!';\n            document.getElementById('result-box').className = 'result-box eligible';\n            document.getElementById('result-box-label').textContent = '\ud83c\udf89 F\u00e9licitations !';\n            document.getElementById('result-box-text').innerHTML = 'G.A.C. Group vous accompagne pour <strong>ma\\u00eetriser ce dispositif et s\\u00e9curiser votre d\\u00e9claration<\/strong> au regard des attentes de l\\u2019administration fiscale.<br><br><em style=\"font-size:0.82rem; color: var(--muted);\">*Une analyse personnalis\\u00e9e par nos experts est n\\u00e9cessaire pour valider ce diagnostic.<\/em>';\n        } else {\n            document.getElementById('result-icon').textContent = '\ud83d\ude22';\n            document.getElementById('result-icon').className = 'result-icon ineligible';\n            document.getElementById('result-title').textContent = 'Non \\u00e9ligible\\u2026';\n            document.getElementById('result-sub').textContent = 'D\\u2019apr\\u00e8s vos r\\u00e9ponses, vous n\\u2019\\u00eates pas \\u00e9ligible au r\\u00e9gime fiscal IP Box. Les raisons sont les suivantes\\u00a0:';\n            document.getElementById('result-box').className = 'result-box ineligible';\n            document.getElementById('result-box-label').textContent = '\ud83d\udd0d Raisons identifi\u00e9es';\n            document.getElementById('result-box-text').innerHTML = '<ul class=\"result-reasons\">' + reasons.map(function(r) { return '<li>' + r + '<\/li>'; }).join('') + '<\/ul><br><span style=\"font-size:0.88rem;\">Toutefois, il existe d\\u2019autres leviers de financement auxquels vous seriez peut-\\u00eatre \\u00e9ligible, comme le <strong>CIR, le CII ou les Aides et Subventions publiques<\/strong>\\u00a0! Nos experts en financements de l\\u2019innovation sont \\u00e0 votre disposition.<\/span>';\n        }\n\n        resultStep.classList.add('active');\n        document.getElementById('progress').style.width = '100%';\n        document.getElementById('step-label').textContent = 'Diagnostic termin\\u00e9';\n        document.querySelectorAll('.step-dot').forEach(function(d) { d.className = 'step-dot done'; });\n        document.getElementById('quiz-overlay').scrollTop = 0;\n\n    } catch (err) {\n        console.error('Submission error:', err);\n        errorMsg.style.display = 'block';\n        btn.innerHTML = 'Voir mes r\\u00e9sultats \\u2192';\n        btn.disabled = false;\n    }\n};\n<\/script>\n<\/body>\n<\/html>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78a5b0d elementor-widget elementor-widget-heading\" data-id=\"78a5b0d\" 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-8a57c95 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8a57c95\" 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\">\n<p>Sont notamment \u00e9ligibles :<\/p>\n<ul>\n<li>Brevets,<\/li>\n<li>Logiciels originaux prot\u00e9g\u00e9s par le droit d&rsquo;auteur (on premise, embarqu\u00e9s, plateformes\u2026),<\/li>\n<li>Certificats d&rsquo;obtention v\u00e9g\u00e9tale (COV),<\/li>\n<li>Proc\u00e9d\u00e9s de fabrication industriels li\u00e9s \u00e0 un brevet.<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46a3402 elementor-widget elementor-widget-heading\" data-id=\"46a3402\" 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\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7200049 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7200049\" 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\">\n<p>Le dispositif IP Box s&rsquo;applique aux revenus issus :<\/p>\n<ul>\n<li>De la concession ou sous-concession de licences,<\/li>\n<li>De la cession d&rsquo;actifs,<\/li>\n<li>De l&rsquo;exploitation directe (SaaS, ventes int\u00e9grant le logiciel, syst\u00e8mes embarqu\u00e9s),<\/li>\n<li>Et, sous conditions, de la maintenance \u00e9volutive associ\u00e9e.<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9007df e-grid e-con-full e-con e-child\" data-id=\"b9007df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d53dbd3 e-con-full e-flex e-con e-child\" data-id=\"d53dbd3\" 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-13764d3 elementor-widget elementor-widget-heading\" data-id=\"13764d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">10 %<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48724a2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"48724a2\" 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\">\n<div class=\"data-card\">\n<div class=\"lbl\">Taux IP Box (vs 25 % IS)<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95ef0ea e-con-full e-flex e-con e-child\" data-id=\"95ef0ea\" 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-ab585c4 elementor-widget elementor-widget-heading\" data-id=\"ab585c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">15 points\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6725d40 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6725d40\" 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\">\n<div class=\"data-card\">\n<div class=\"lbl\">\n<div class=\"data-grid\">\n<div class=\"data-card\">\n<div class=\"lbl\">\u00c9conomie d&rsquo;imp\u00f4t potentielle sur les revenus concern\u00e9s<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\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-962bd0a elementor-widget elementor-widget-button\" data-id=\"962bd0a\" 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-size-sm\" role=\"button\">\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\">Application par actif ou famille d'actifs<\/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 class=\"elementor-element elementor-element-f2d6cb2 elementor-widget elementor-widget-button\" data-id=\"f2d6cb2\" 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-size-sm\" role=\"button\">\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\">Calcul fond\u00e9 sur le r\u00e9sultat net \u00e9ligible \u00d7 ratio Nexus<\/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 class=\"elementor-element elementor-element-27a48d0 elementor-widget elementor-widget-heading\" data-id=\"27a48d0\" 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\">\u00c0 partir de quand l'IP Box devient-elle un levier significatif d'all\u00e8gement fiscal pour la direction financi\u00e8re ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1e9208 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f1e9208\" 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&rsquo;IP Box devient r\u00e9ellement structurante d\u00e8s lors que l&rsquo;entreprise :<\/p>\n<ul>\n<li>G\u00e9n\u00e8re des revenus r\u00e9currents issus d&rsquo;actifs innovants \u00e9ligibles,<\/li>\n<li>Est b\u00e9n\u00e9ficiaire ou proche de l&rsquo;\u00eatre,<\/li>\n<li>Investit durablement en R&amp;D.<\/li>\n<\/ul>\n<p>Elle est particuli\u00e8rement pertinente pour :<\/p>\n<ul>\n<li>Editeurs de logiciels,<\/li>\n<li>Plateformes SaaS,<\/li>\n<li>Entreprises d\u00e9veloppant des syst\u00e8mes embarqu\u00e9s,<\/li>\n<li>Fabricants de machines sp\u00e9ciales,<\/li>\n<li>Entreprises deeptech, biotech, medtech ou industrielles.<\/li>\n<\/ul>\n<p>Pour un DAF, l&rsquo;enjeu est avant tout fiscal et financier : r\u00e9duction de l&rsquo;ETR, am\u00e9lioration du cash net apr\u00e8s imp\u00f4t, tout en s\u00e9curisant la m\u00e9thode vis\u2011\u00e0\u2011vis de l&rsquo;administration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf6fd7 elementor-widget elementor-widget-heading\" data-id=\"4cf6fd7\" 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\">Comment calculer et s\u00e9curiser l'avantage fiscal IP Box (logique du ratio Nexus) ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-975308e elementor-widget elementor-widget-heading\" data-id=\"975308e\" 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-91d1c83 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"91d1c83\" 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>\n<li>Identifier les revenus li\u00e9s \u00e0 l&rsquo;actif \u00e9ligible<\/li>\n<li>D\u00e9terminer le r\u00e9sultat net associ\u00e9<\/li>\n<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&rsquo;actif<\/li>\n<li>Appliquer le taux de 10 % sur la fraction \u00e9ligible<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4054776 elementor-widget elementor-widget-heading\" data-id=\"4054776\" 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\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71b3658 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"71b3658\" 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&rsquo;attention sont les suivants pour s\u00e9curiser la d\u00e9claration :<\/p>\n<ul>\n<li>Tra\u00e7abilit\u00e9 des d\u00e9penses R&amp;D (coh\u00e9rence avec le CIR\/CII),<\/li>\n<li>Ventilation des revenus dans les contrats complexes (SaaS, bundles, maintenance, services),<\/li>\n<li>Justification de l&rsquo;\u00e9ligibilit\u00e9 des actifs,<\/li>\n<li>Coh\u00e9rence comptable, fiscale et contractuelle.<\/li>\n<\/ul>\n<p>Un effort sp\u00e9cifique est n\u00e9cessaire pour les actifs logiciels, dont l&rsquo;\u00e9ligibilit\u00e9 est condition \u00e0 leur protection par le droit d&rsquo;auteur ; en l&rsquo;absence de certification existante pour la d\u00e9montrer, il est n\u00e9cessaire de pr\u00e9senter le caract\u00e8re original du logiciel, c&rsquo;est-\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-831081d e-con-full e-flex e-con e-child\" data-id=\"831081d\" 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-ee1e493 elementor-widget elementor-widget-heading\" data-id=\"ee1e493\" 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<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae8fc1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9ae8fc1\" 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>Livre blanc cor\u00e9dig\u00e9 avec les cabinets HOCHE et IPSILON.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c439a94 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"c439a94\" 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\/comprendre-et-exploiter-lip-box-de-la-theorie-a-la-pratique\/\" 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\">T\u00e9l\u00e9charger le livre blanc \u2192<\/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 class=\"elementor-element elementor-element-7c3f60d elementor-widget elementor-widget-heading\" data-id=\"7c3f60d\" 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\">Cas des \u00e9diteurs de logiciels, plateformes SaaS et syst\u00e8mes embarqu\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12ee912 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"12ee912\" 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 secteur logiciel est particuli\u00e8rement concern\u00e9 par l&rsquo;IP Box depuis l&rsquo;extension du r\u00e9gime aux logiciels prot\u00e9g\u00e9s par le droit d&rsquo;auteur.<\/p>\n<p>Pour ces entreprises, les enjeux sp\u00e9cifiques sont :<\/p>\n<ul>\n<li>La d\u00e9monstration de l&rsquo;originalit\u00e9 du logiciel,<\/li>\n<li>L&rsquo;identification des revenus \u00e9ligibles dans des mod\u00e8les \u00e9conomiques complexes (SaaS, licences, maintenance \u00e9volutive, support, formation, hardware + software),<\/li>\n<li>La mise en place de cl\u00e9s de r\u00e9partition robustes,<\/li>\n<li>La documentation de la maintenance \u00e9volutive par rapport \u00e0 la maintenance corrective,<\/li>\n<li>La tra\u00e7abilit\u00e9 des d\u00e9penses de d\u00e9veloppement dans le calcul du ratio Nexus.<\/li>\n<\/ul>\n<p>Dans ce contexte, l&rsquo;IP Box devient un outil structurant de pilotage du taux effectif d&rsquo;imposition des revenus issus de l&rsquo;innovation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04ca200 elementor-widget elementor-widget-heading\" data-id=\"04ca200\" 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'avantage fiscal IP Box\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59f198d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"59f198d\" 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&rsquo;IP Box repose sur une option fiscale formelle, exerc\u00e9e par actif ou famille d&rsquo;actifs. Ainsi les enjeux cl\u00e9s pour les directions financi\u00e8res, juridiques et fiscales sont :<\/p>\n<ul>\n<li>Choix du p\u00e9rim\u00e8tre d&rsquo;option,<\/li>\n<li>S\u00e9curisation des m\u00e9thodes de calcul,<\/li>\n<li>Documentation technique, juridique et financi\u00e8re,<\/li>\n<li>Anticipation des contr\u00f4les.<\/li>\n<\/ul>\n<p>Le caract\u00e8re structurant et partiellement irr\u00e9versible de l&rsquo;option impose une analyse d&rsquo;impact fiscal pr\u00e9alable 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-f81e822 e-con-full e-flex e-con e-child\" data-id=\"f81e822\" 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-b46263f elementor-widget elementor-widget-heading\" data-id=\"b46263f\" 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\">Restez inform\u00e9 des \u00e9volutions cl\u00e9s de la fiscalit\u00e9 de l\u2019innovation<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-279f983 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"279f983\" 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-69a3126 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"69a3126\" 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<\/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 class=\"elementor-element elementor-element-9e5c3fa elementor-widget elementor-widget-heading\" data-id=\"9e5c3fa\" 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\">Quels sont les principaux risques de redressement en mati\u00e8re d'IP Box ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32f86b8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"32f86b8\" 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>S&rsquo;agissant de l&rsquo;IP Box, les axes de contr\u00f4le se structurent autour de quatre points cl\u00e9s :<\/p>\n<ul>\n<li>L&rsquo;identification des actifs \u00e9ligibles : brevets, logiciels originaux, proc\u00e9d\u00e9s, avec une attention particuli\u00e8re port\u00e9e \u00e0 la d\u00e9monstration de l&rsquo;originalit\u00e9 et \u00e0 la titularit\u00e9 des droits.<\/li>\n<li>La d\u00e9termination des revenus \u00e9ligibles : notamment dans les mod\u00e8les \u00e9conomiques complexes (SaaS, contrats mixtes, maintenance, bundles logiciel \/ services), qui suppose une ventilation \u00e9conomiquement justifi\u00e9e.<\/li>\n<li>Le calcul du ratio Nexus et le lien entre d\u00e9penses de R&amp;D, cr\u00e9ation des actifs et revenus valoris\u00e9s.<\/li>\n<li>Le respect du formalisme d\u00e9claratif et la qualit\u00e9 de la documentation : option exerc\u00e9e, m\u00e9thodes de calcul, tra\u00e7abilit\u00e9 comptable et contractuelle, capacit\u00e9 \u00e0 d\u00e9montrer la r\u00e9alit\u00e9 de l&rsquo;avantage fiscal en cas de v\u00e9rification.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65c5057 elementor-widget elementor-widget-heading\" data-id=\"65c5057\" 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\">R\u00e9troactivit\u00e9 et r\u00e9cup\u00e9ration d'imp\u00f4t (cash recovery)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fe68eb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9fe68eb\" 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&rsquo;option IP Box peut \u00eatre exerc\u00e9e a posteriori sur des exercices non prescrits.<\/p>\n<p>Cela permet :<\/p>\n<ul>\n<li>De d\u00e9poser des d\u00e9clarations rectificatives,<\/li>\n<li>De r\u00e9cup\u00e9rer un trop\u2011pay\u00e9 d&rsquo;IS,<\/li>\n<li>D&rsquo;am\u00e9liorer imm\u00e9diatement la tr\u00e9sorerie.<\/li>\n<\/ul>\n<p>Cette strat\u00e9gie de cash recovery fiscal 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<div class=\"elementor-element elementor-element-2555f96 e-con-full e-flex e-con e-child\" data-id=\"2555f96\" 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-0dd252d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0dd252d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<section id=\"articulation\" class=\"block\">\n<div class=\"chain\"><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><\/div>\n<\/section>\t\t\t\t\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-5491914 e-con-full e-flex e-con e-child\" data-id=\"5491914\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-288f197 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"288f197\" 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<!-- Sommaire sticky \u2014 \u00e0 placer dans un widget HTML (jamais Texte) -->\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:wght@700&family=DM+Sans:wght@400;500;600&display=swap\" rel=\"stylesheet\">\r\n<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> Qu'est-ce que l'IP Box et quels sont les chiffres cl\u00e9s \u00e0 conna\u00eetre pour piloter la r\u00e9duction d'imp\u00f4t ?<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> \u00c0 partir de quand l'IP Box devient-elle un levier significatif d'all\u00e8gement fiscal pour la direction financi\u00e8re ?<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Comment calculer et s\u00e9curiser l'avantage fiscal IP Box (logique du ratio Nexus) ?<\/a><\/li>\r\n         <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span>Cas des \u00e9diteurs de logiciels, plateformes SaaS et syst\u00e8mes embarqu\u00e9s<\/a><\/li>\r\n         <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span>Gouvernance, option et s\u00e9curisation de l'avantage fiscal IP Box<\/a><\/li>\r\n         <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span>Quels sont les principaux risques de redressement en mati\u00e8re d'IP Box ?<\/a><\/li>\r\n          <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span>R\u00e9troactivit\u00e9 et r\u00e9cup\u00e9ration d'imp\u00f4t (cash recovery)<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\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: 700;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: 'Playfair Display', 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 !important;\r\n    color: #CED4DA !important;\r\n    font-family: 'DM Sans', sans-serif !important;\r\n    font-size: 20px !important;\r\n    line-height: 1.2 !important;\r\n    transition: all 0.3s ease !important;\r\n    display: block !important;\r\n    position: relative !important;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: 700;\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: #ECBE16;\r\n}\r\n.toc-link:hover {\r\n    color: #ECBE16 !important;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\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    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\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                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class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7d6aae elementor-widget elementor-widget-heading\" data-id=\"e7d6aae\" 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\">Passez \u00e0 l'action<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1de226 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c1de226\" 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\">R\u00e9duisez durablement l\u2019imposition de vos revenus d\u2019innovation gr\u00e2ce \u00e0 l\u2019IP Box, en toute s\u00e9curit\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6714665 elementor-widget elementor-widget-text-editor\" data-id=\"6714665\" 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=\"vis-container\" class=\"\">\n<div class=\"article-body\">\n<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>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e7f5dde e-con-full e-flex e-con e-child\" data-id=\"e7f5dde\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d7b8e4c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d7b8e4c\" 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:\/\/calendly.com\/perfinnogac\/ipbox_20min\" 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\">Prenez RDV avec un expert en fiscalit\u00e9 de l'innovation \u2192<\/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\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\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-76f3e81 elementor-widget elementor-widget-heading\" data-id=\"76f3e81\" 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\">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\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\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\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\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\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\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\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\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\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\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-c27e727 e-flex e-con-boxed e-con e-parent\" data-id=\"c27e727\" 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-e84c7b5 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"e84c7b5\" 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\">Pilotez et s\u00e9curisez votre strat\u00e9gie IP Box avec G.A.C. Group<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6449eeb elementor-widget elementor-widget-text-editor\" data-id=\"6449eeb\" 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 et juridiques dans l&rsquo;identification 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-479ec7e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"479ec7e\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>R\u00e9duisez l&rsquo;imposition de vos revenus d&rsquo;innovation \u00e0 10 % gr\u00e2ce \u00e0 l&rsquo;IP Box : actifs \u00e9ligibles, calcul du ratio Nexus, gouvernance et anticipation du contr\u00f4le fiscal.<\/p>","protected":false},"author":47,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"IP Box : taux \u00e0 10 %, ratio Nexus et contr\u00f4le fiscal","_seopress_titles_desc":"R\u00e9duisez l'imposition de vos revenus d'innovation \u00e0 10 % gr\u00e2ce \u00e0 l'IP Box : actifs \u00e9ligibles, calcul du ratio Nexus, gouvernance et anticipation du contr\u00f4le fiscal.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"IP Box : taux \u00e0 10 %, ratio Nexus et contr\u00f4le fiscal","_seopress_social_fb_desc":"R\u00e9duisez l'imposition de vos revenus d'innovation \u00e0 10 % gr\u00e2ce \u00e0 l'IP Box : actifs \u00e9ligibles, calcul du ratio Nexus, gouvernance et anticipation du contr\u00f4le fiscal.","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":442934,"_seopress_social_fb_img_width":960,"_seopress_social_fb_img_height":540,"_seopress_social_twitter_title":"IP Box : taux \u00e0 10 %, ratio Nexus et contr\u00f4le fiscal","_seopress_social_twitter_desc":"R\u00e9duisez l'imposition de vos revenus d'innovation \u00e0 10 % gr\u00e2ce \u00e0 l'IP Box : actifs \u00e9ligibles, calcul du ratio Nexus, gouvernance et anticipation du contr\u00f4le fiscal.","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"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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