Intellectual property taxation

(FINANCING RESEARCH AND INNOVATION - OPTIMIZATION OF CONCESSION/CESSION OF RIGHTS) - DEFENSE AND LITIGATION)

Intangible assets contribute significantly to the value of companies in many sectors of activity. They are also easily relocated from a legal standpoint, as the competent authorities in the various countries recognize their ownership (INPI for France).

The tax and accounting rules applying to the various intellectual property rights (patents, trademarks, designs, know-how, copyright, software, etc.) may give rise to preferential tax regimes both for the development of these rights (CIR, CII in France, for example) and for their exploitation (e.g., patent concession regime), as well as tax depreciation rules.

They are therefore a creator of opportunities from a fiscal point of view, allowing the financing of R&D activities, but they are also particularly scrutinized by the tax authorities because of their high cost for public finances (the CIR is one of the most important tax expenditures of the State).

In this complex environment, AlterTax can help you secure and optimize the taxation of your intellectual property:
 

  • Preparation and assistance in setting up the CIR/CII (including analyses of innovative and patentable character by our CPI partners).
  • Quantitative analysis, tax rulings
  • Valuation and justification of intangible asset royalties (benchmarks and economic analyses)
  • Defense in tax audits and litigation
  • Preparation of specific documentation
  • Analysis of the nexus system (in the international context)
  • Representation of the taxpayer in litigation before the administrative courts
The complex paths of taxation are no problem for us.
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Our various services as an intellectual property tax lawyer

Our firm of intellectual property tax lawyers also offers advice in other tax matters

01.

Tax lawyer

As atax lawyers we offer in-depth legal advice to effectively manage your tax obligations and entitlements. Our expertise extends to all aspects of taxation, ensuring a comprehensive approach.

02.

Tax advice

We offer tax advice to optimize your tax situation while complying with current regulations. Our aim is to help you navigate the complex tax landscape with confidence and clarity.

03.

Tax audit lawyer

As atax auditorsour team offers expert representation to defend your interests. We intervene at every stage of the process to minimize the risks and potential impacts on your financial situation.

04.

International tax lawyer

Our expertise asinternational tax lawyer supports you in the tax challenges associated with cross-border operations. We provide legal advice on navigating complex tax regulations.

05.

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Tax litigation lawyer

As aspecialized in tax litigationwe represent and defend your interests in tax disputes. Our approach is aimed at effectively resolving disputes with the tax authorities, by favoring amicable solutions or representation before the courts.

06.

Wealth lawyer

We offer legal expertise in wealth wealth management as a lawyerwith an emphasis on real estate taxation. We support our clients in optimizing the tax efficiency of their real estate assets, whether for management, acquisition or transfer.

Cyril Maucour lawyer, expert in intellectual property taxation

I'm Cyril Maucour, Managing Partner of AlterTax, with over 20 years' experience in IP taxation. I specialize in assistance with tax audits and litigation, offering my services to a varied international clientele, including entrepreneurs, SMEs and ETIs in various sectors such as industry, new technologies and pharmaceuticals. My multi-sector expertise enables me to provide effective advice to any company in need of an expert international tax lawyer.

Cyril Maucour, tax lawyer with AlterTax

Cyril Maucour,
AlterTax tax lawyer

FAQs on the taxation of intellectual property

Here are some frequently asked questions about the taxation of intellectual property.

What is intellectual property (IP) in tax terms?

In tax terms, intellectual property includes intangible assets such as patents, trademarks, copyrights and know-how. These assets can generate income (such as royalties) and may have tax implications.

How is IP income taxed?

Income generated by IP, such as royalties, is generally taxable. The tax rate depends on local legislation and the type of income (business income, personal income, etc.).

Are there any tax benefits associated with IP?

Yes, some countries offer tax incentives to encourage innovation and IP development, such as tax credits for research and development (R&D) or special tax regimes for IP income.

How are IP transfers treated for tax purposes?

Transfers of IP, such as sales or licenses, may be subject to capital gains tax. The rules vary from country to country, and may depend on the nature of the transfer.

What about IP depreciation?

Some IP assets can be depreciated for tax purposes over their useful life. This can reduce the tax base of the entity holding the IP.

How does international taxation affect IP?

International taxation can be complex for IP, especially if the owning entity operates in several countries. Issues of transfer pricing and the location of IP assets become crucial in minimizing tax burdens.

What are the tax implications for IP donations?

Yes, tax treaties between countries can affect the way IP income is taxed, particularly in cross-border situations.

How do you stay compliant with IP tax regulations?

Keeping abreast of local and international tax laws, consulting tax experts and keeping accurate records are essential to ensure compliance.

Are IP development costs deductible?

In many cases, IP development costs (such as research costs or patent attorney fees) may be deductible. This depends on local tax rules.

Your intellectual property tax lawyer, anywhere in France

AlterTax offers its services throughout France. Whether your tax needs are centered on Paris, or national and international, our team is ready to offer top-level tax expertise.