What is the tax regime for licensing and sublicensing your patent as an individual?
What is the tax regime applicable to patents?

In accordance with Article 93 quater I of the French Commercial Code ( Code général des impôts ), the net positive result of a patent grant is subject to income tax in the non-commercial profits category at the rate of 16% plus social security contributions under the long-term capital gains regime, when :

• the patent is not yet in the public domain;

• only in the case of acquired patents, the acquisition for consideration by the licensor is more than two years old.

The progressive income tax...