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noun_timer_2222453 Lecture 1 min

The corporate tax at 10% for innovative companies

EVOLY Consulting and FTPA recently presented a webinar to the members of AFSSI; it is the occasion to present once again the main principles of the IpBox mechanism.

This scheme consists in a preferential tax regime allowing to benefit from a reduced corporate tax rate, fixed at 10%.

This reduced rate applies to all companies on the proceeds of transfers and concessions of intellectual property rights.

What income?

All income generated by contracts of assignment, concession, license, sub-license of IP rights is concerned:

– Patents ;

– Software protected by copyright;

– Plant variety certificates

– Industrial manufacturing processes

– Patentable inventions

Calculation methods

To determine the taxable income at the reduced rate, it is necessary to deduct from the income generated by the contracts mentioned above, the R&D expenses that contributed to the creation of the transferred or conceded asset.

It is important to opt early for this system in order to attach all the R&D expenses incurred for the creation of this asset.

Articulation with the CIR

This new system, which may seem complex in its approach, can be considered in parallel with a Research Tax Credit approach. Indeed, the preparation of the CIR could lead to significant synergies with this system:

– Analysis of the eligibility of projects / assets

– Identification of R&D expenses for both schemes

– Preparation of supporting accounting documents

– General presentation of the company’s R&D activities

We can assist you, in partnership with the FTPA law firm, on these issues.


Do not hesitate to contact us!

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