#ProfitIP – Profitability of IP (RTC)
In view of the high costs that patent expenses can represent, in addition to marketing efforts, it is important to use tax tools in order to have a good profitability of the patent portfolio.
Research tax credit (RTC)
Companies of any status subject to companies tax (IS) or income tax (IR).
Expenses related directly or indirectly to R&D, including patent and watch fees, salaries, depreciation allowances of immobilisation and of patents,… and even expenses related to the creation of new collections in the textiles-clothing-and-leather field.
NB: Expenses of experimental agricutural stations and farms are doubled.
30%, up to 100 million euros; 5% beyond.
(For DOMs 50%, up to 100 million euros, 5% beyond).
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