Reduction in patent taxation in 2019

Publié le 13 February 2019

Reduction in patent taxation in 2019

The Finance Law in 2019 reforms the tax regime for the income from patents. The tax rate on licensing revenues (including sub-licenses) or on gains on sales of these patents drops from 15 to 10%, for companies as well as individuals (Law No. 2018-1317 of 28 December 2018). Additionally, the calculation of the tax base is reviewed in order to comply with OECD recommendations (Nexus’ approach*).

This preferential regime also addresses software protected by copyright and patentable inventions, if they are certified by INPI (French National Institute of Industrial Property).


An opportunity for the development and valorization of innovative companies

Brandon IP and Brandon Valorisation support you in the definition and implementation of your industrial property strategy, from the establishment of the property right to its financial and economic valuation.


* The Nexus’ approach consists of conditioning the benefits of the tax regime of revenues from assets to the R&D expenditure for development carried oud on national territory.
Sources: PwC Société d’Avocats, Les Echos ENTREPRENEURS, Option Finance.

Last articles

Valorisez votre société
29 March 2023

The 10 reasons for a business valuation

Several periods in the life of your company may require knowing its real value. We reveal in this article the 10 reasons to value your company.

29 March 2023

Focus on… Jean-Eugène Robert-Houdin, the famous illusionist and inventor

Discover the life of Jean-Eugène Robert-Houdin, sometimes called "the father of modern magic".

Le brevet insolite du mois : l'appareil pour obtenir des aveux
28 March 2023

Absurd patent of the month: an apparatus for obtaining criminal confessions

Yet another gem this month with this scary US patent.

See all