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:
Review of the portfolio of intangible assets likely to benefit from the system.
Analysis of transfer / concession contracts and determination of eligible gross income.
Determination of the presentation mode (by asset / asset / family of assets) and option strategy.
Calculation of net income from sale / concession.
Calculation of the “NEXUS ratio” (subjection ratio).
Calculation and declaration of net income taxed at reduced rate.
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).
Assistance in case of administrative or Tax audits.