3. What is the tax regime for creating and acquiring your patent as an individual?

A patent that forms part of the private assets of a natural person who holds it either as an independent inventor, or after acquiring it for valuable consideration or free of charge, does not qualify as a fixed asset, unlike a patent held by an industrial or commercial enterprise.

In principle, the long-term capital gains regime does not apply to patents and patentable inventions that do not qualify as fixed assets or were acquired for valuable consideration less than two years ago.

As a result, you will be taxed according to the progressive income tax scale in the non-commercial profits category, after deducting :

• actual expenses incurred, subject to providing proof, or ;

• the 30% flat-rate allowance on income from patent concessions, applicable only to inventors....