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

Ader Avion III de Clément Ader
5 July 2023

Clément Ader, an aviation pioneer

Brandon Valorisation would like to tell you a little about the aviation pioneer Clément Ader.

At home
4 July 2023

A new partnership with the ESSEC Africa Junior Enterprise

We are pleased to announce a new partnership with Junior Consulting Essec Africa (JCEA), a branch of ESSEC Business School. Created by a group of […]

Le hamac multifonctionnel
3 July 2023

Absurd patent of the month: the multi-fonctional hammock

This month, we wanted to entertain you with a patent designed for summer vacation: a mutli-fonctional hammock!

See all