Overview
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Pierre-Yves FAGOT: Member of the Paris Bar, Alain Bensoussan Avocats – Lexing
INTRODUCTION
This fact sheet will help you to understand the tax treatment of patents, and in particular certain aspects of the preferential regime that applies under certain conditions to transactions involving transfers and the granting and sub-granting of patent licenses.
The regime applicable to research and development expenditure on patented inventions will also be discussed, to give you an overview of the arrangements available in France.
It should be noted that the tax treatment of a patent is closely linked to the accounting treatment of the patent and the operations carried out, which will also be discussed.
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Bibliography
Taxation of research, industrial property and software , Jean-Luc Pierre, Éditions EFE, 2011
Regulations
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article 39 terdecies , 1
article 93 quater , I
article 256
article 731
article 738
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