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.