What is the tax regime for creating and acquiring your company's patent?
What is the tax regime applicable to patents?

Costs incurred during the preliminary research phase must be expensed. However, costs incurred during the development phase, including patent filing fees, may be capitalized or expensed.

Within this framework, and depending on the option chosen by your company, this option also applies to costs incurred during the period preceding the filing of the patent with the INPI and which constitute development costs.

Notice 2004-15 of June 23, 2004 issued by the French National Accounting Board (Conseil National de Comptabilité) gave a few examples of activities carried out during the research and development phase, in the absence of any specific wording.