Reduction in patent taxation in 2019

Elsewhere
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

Gruyères
Elsewhere
23 November 2022

Global Innovation Index 2022: Switzerland still in the lead

According to the Global Innovation Index 2022 published by the WIPO (World Intellectual Property Organization), Switzerland is again the most innovative country around the world. […]

Logo Bletry
At home
21 October 2022

Almost 20 years…

Having took over the head of our partner Office BLETRY in 2003, Anne and Michel Lévy have endeavored to maintain and promote the notoriety of this IP law firm created in 1866 by the Blétry Brothers.

De l'importance de la valorisation financière pour obtenir des financements
Elsewhere
6 October 2022

The importance of financial valuation to obtain funds

Estimate the value of your business is an essential step before any funding request.

See all