"We support private and public sector players by leveraging our unique expertise in all areas of public funding. Financing your project is a major challenge: what if we overcome it together?
The IP Box is a tax relief scheme that offers a reduced corporate tax rateon profits derived from qualifying intellectual property, such as patents and copyright. It aims to encourage innovation and research by rewarding companies that invest in the development of new technologies and solutions.
IP Box (or Patent Box) is a term for low preferential rates applied to income generated from patents, intellectual assets or intellectual property rights. Following its redesign in 2019, it has been extended to creative software solutions. Unlike the RTC and ITC, which are considered initial incentives (when companies incur expenditure), the IP Box is a final incentive (when revenue is generated). In practical terms, the IP Box allows companies to benefit from a corporate tax rate of 10% instead of 25% on income from these assets sold/assigned/sub-licensed of patented R&D.
The IP Box is an opt-in scheme. Application of the scheme is subject to compliance with certain reporting obligations by companies exercising the option.
Analysis of assets or family of assets eligible for the scheme.
Analysis of the eligibility of income derived from these assets or family of assets.
Calculation of R&D expenditure to be used to calculate net income, and of the "Nexus" ratio.
Compilation of the technical file supporting the application.