Taxation of intellectual property

In order to maximize investments in technology and marketing, several specific tax regimes have been set out in a legislation, such as research tax credit, special tax rates for innovative start-ups, as well as tax regimes governing the acquisition and transfer of intellectual property titles such as patents, and trademarks.


French research tax credit considered to be one of the most competitive in the world. It aims at encouraging companies that invest in research and development to obtain a tax credit equal to a part of the amount spent.


Our team will advise you on maximizing your investment in research and development which requires compliance with a number of  conditions and a validation by the National Institute of Industrial Property and the European patent Office.


Trademark tax regulations vary depending on a number of factors, such as whether the trademark is used, whether it is transferred as an accessory to a commercial fund or whether it is a licensed trademark. On the other hand, patents are also subject to specific tax regimes be it a simple deposit, a patent grant, or a simple assignment.


There are other innovation tax schemes that our team will incorporate into your company’s tax strategy, starting from the initial phase of your project.