Seminar on Taxation of patents, inventions and software

The last edition of this seminar was held on March 16 and 17, 2023

Registration before 3 March 2023.

This training program is aim to the world of creative economies and high-tech professionals and entrepreneurs, lawyers, accountants, policy makers, judges and students.

Language of training: French.

This seminar is entirely in French and is addressed to IP professionals and IP students.

The course does not lead to a diploma. Any participant can access it without condition.

The objectives of this training program are to:

• to present the different tax regimes for patents, innovation and software and identify how they can complement each other ;

• to present the impact of the tax mechanisms in the constitution of a portfolio of patent rights, inventions and software and its exploitation ;

• to identify the financial and reporting obligations related to these exploitations;

• to adapt the drafting of contracts in order to be able to control the tax implications;

• to present the risks of tax adjustments and how to prevent them.

MODULE 1 : GÉNÉRALITÉS ET CONTEXTUALISATION

I. Présentation des enjeux juridiques, financiers et administratifs - Risques - Méthodologie

II. Ressources juridiques et fiscales

• Hiérarchie des normes
• Doctrine administrative fiscale (BOFIP)
• Traités internationaux

III. Opération de qualification des actifs immobilisés incorporels 

IV. Rappels généraux des prélèvements obligatoires : TVA, impôt sur les sociétés, impôt sur le revenu, droits d’enregistrement, cotisations sociales

V. Traitement fiscal du logiciel

VI. Distinction personne physique, entreprise et société

MODULE 2 : REGIME FISCAL DES BREVETS, INVENTIONS ET LOGICIELS

I. Fiscalité des entreprises

• Demande de titre par l’entreprise
• Acquisition de brevets, inventions ou logiciels préexistant
• Exploitation directe et indirecte
• Cession des brevets, inventions et logiciels

II. Fiscalité de l’inventeur

• Inventeur indépendant
• Inventeur salarié

III. Régime fiscal des indemnités de contrefaçon

• Impôt sur les sociétés / impôt sur le revenu
• TVA

MODULE 3 : DISPOSITIFS FRANCAIS DE FISCALITÉ INCITATIVE EN MATIERE DE BREVETS, INVENTIONS ET LOGICIELS

I. Crédit d’impôt recherche

• champ d’application
• dépenses concernées
• procédure
• calcul du CIR

II. Régime Ratio Nexus (IP Box)

• champ d’application
• calcul de l’avantage fiscal
• documentation

III. Régime dit des Jeunes Entreprises Innovantes

• champ d’application
• calcul de l’avantage fiscal

IV. Cumul des dispositifs

MODULE 4 : FISCALITE INTERNATIONALE DES BREVETS, INVENTIONS ET LOGICIELS

I. Obligations fiscales du débiteur domicilié en France de produits de la propriété industrielle 

• revenus de source française (article 164 du CGI)
• obligation de retenue à la source (article 182 B du CGI)

II. Application des conventions fiscales internationales

• qualification des revenus (redevance, prix de cession)
• notion de bénéficiaire effectif

III. Traitement fiscal des sommes perçues par un créancier domicilié en France 

IV. Prix de transfert

• principes
• détermination des prix de transfert
• obligation documentaire

The seminar lasts 2 days with 14 effective hours.

Thursday 09h30-17h30 and Friday 09h30-17h30.

Courses are taught by leading experts in the field.

Lectures illustrated with examples, case law and concrete/practical cases to be solved in groups.

Access to the online session is provided via a distance learning platform, with a login and password given to each participant.

The trainee must have the appropriate technical equipment to participate in the online session (in particular a computer and high-speed WIFI).

Presentations of the speakers and other documents are available to participants online.

This training constitutes an action of adaptation and development of competences. A certificate of completion will be issued.

An evaluation survey is distributed to participants at the end of the training to measure their satisfaction.

The courses will take place online (via Zoom).

Yann Basire, Associate Professor at CEIPI, University of Strasbourg

Stéphanie Maury, Doctor of Laws, Lawyer and Associate member of the CEIPI Research laboratory

Erolmenlt is closed.

For further information:

Find all the information regarding the training in the Annex.