(art. 238)

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).

OUR OFFER

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.

Note: there are many bridges between the calculation of the RTC and the calculation of net income from the sale / concession of intangible assets provided for in Article 238 of the CGI. The implementation of the French Patent Box will require detailed knowledge of the R&D work declared to the RTC for the financial year concerned but also for previous years.
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