This optional device makes it possible to benefit from a reduced tax rate of 10% on the net income derived from the transfer / concession of immobilized industrial property titles (patents, manufacturing processes attached to patents, patentable inventions, VOCs, certificates of utility, copyrighted software).
A service in 8 steps:
STEP 1
Review of the portfolio of intangible assets likely to benefit from the system.
STEP 2
Analysis of transfer / concession contracts and determination of eligible gross income.
STEP 3
Determination of the presentation mode (by asset / asset / family of assets) and option strategy.
STEP 4
Calculation of net income from sale / concession.
STEP 5
Calculation of the “NEXUS ratio” (subjection ratio).
STEP 6
Calculation and declaration of net income taxed at reduced rate.
STEP 7
Creation of a supporting file that can be transmitted to the Auditors and the tax authorities (documentary obligation imposed by article L13BA of the book of tax procedures).
STEP 8
Assistance in case of administrative or Tax audits.
