{"id":8023,"date":"2025-06-23T11:05:45","date_gmt":"2025-06-23T09:05:45","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/law-and-intellectual-property-expert-guide-%e2%9a%96%ef%b8%8f\/"},"modified":"2025-06-23T11:05:45","modified_gmt":"2025-06-23T09:05:45","slug":"law-and-intellectual-property-expert-guide-%e2%9a%96%ef%b8%8f","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/law-and-intellectual-property-expert-guide-%e2%9a%96%ef%b8%8f\/","title":{"rendered":"Law and Intellectual Property: Expert Guide \u2696\ufe0f"},"content":{"rendered":"\n \n        <h1>Law and intellectual property: tax and legal issues<\/h1>\n        <div id=\"simu-zloop\">\n        <div class=\"simulator-wrapper\" id=\"simu-zloop\">\n<div class=\"simulator-header\">\n<h3>\ud83e\uddee Intellectual Property Tax Calculator<\/h3>\n<p>Estimate your intellectual property tax benefits<\/p>\n<\/div>\n<div class=\"simulator-tabs\">\n<button class=\"tab-button active\" onclick=\"window.switchTab('cir')\">CIR<\/button>\n<button class=\"tab-button\" onclick=\"window.switchTab('patent-box')\">Patent Box<\/button>\n<button class=\"tab-button\" onclick=\"window.switchTab('capital-gains')\">Capital gains<\/button>\n<\/div>\n<div class=\"tab-content active\" id=\"cir-tab\">\n<h4>\ud83d\udcca Research Tax Credit (CIR)<\/h4>\n<div class=\"input-group\">\n<label for=\"rd-expenses\">Annual R&amp;D expenditure (\u20ac)<\/label>\n<input id=\"rd-expenses\" min=\"0\" oninput=\"window.calculateCIR()\" placeholder=\"Ex: 500000\" step=\"1000\" type=\"number\">\n<\/div>\n<div class=\"result-box\">\n<div class=\"result-item\">\n<span class=\"result-label\">Tax credit :<\/span>\n<span class=\"result-value\" id=\"cir-credit\">0 \u20ac<\/span>\n<\/div>\n<div class=\"result-item\">\n<span class=\"result-label\">Rate applied :<\/span>\n<span class=\"result-value\" id=\"cir-rate\">&#8211;<\/span>\n<\/div>\n<div class=\"calculation-details\" id=\"cir-details\"><\/div>\n<\/div>\n<\/div>\n<div class=\"tab-content\" id=\"patent-box-tab\">\n<h4>\ud83d\udce6 Patent Box diet<\/h4>\n<div class=\"input-group\">\n<label for=\"patent-income\">Eligible patent revenues (\u20ac)<\/label>\n<input id=\"patent-income\" min=\"0\" oninput=\"window.calculatePatentBox()\" placeholder=\"Ex: 200000\" step=\"1000\" type=\"number\">\n<\/div>\n<div class=\"input-group\">\n<label for=\"standard-tax-rate\">Standard corporate income tax rate (%)<\/label>\n<select id=\"standard-tax-rate\" onchange=\"window.calculatePatentBox()\">\n<option value=\"25\">25% (standard rate)<\/option>\n<option value=\"15\">15% (SME &#8211; first 42.5K\u20ac)<\/option>\n<\/select>\n<\/div>\n<div class=\"result-box\">\n<div class=\"result-item\">\n<span class=\"result-label\">Standard tax :<\/span>\n<span class=\"result-value\" id=\"standard-tax\">0 \u20ac<\/span>\n<\/div>\n<div class=\"result-item\">\n<span class=\"result-label\">Patent Box tax (10%) :<\/span>\n<span class=\"result-value\" id=\"patent-box-tax\">0 \u20ac<\/span>\n<\/div>\n<div class=\"result-item highlight\">\n<span class=\"result-label\">Tax savings :<\/span>\n<span class=\"result-value\" id=\"tax-savings\">0 \u20ac<\/span>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"tab-content\" id=\"capital-gains-tab\">\n<h4>\ud83d\udcc8 Professional capital gains<\/h4>\n<div class=\"input-group\">\n<label for=\"capital-gain\">Capital gain (\u20ac)<\/label>\n<input id=\"capital-gain\" min=\"0\" oninput=\"window.calculateCapitalGains()\" placeholder=\"Ex: 100000\" step=\"1000\" type=\"number\">\n<\/div>\n<div class=\"input-group\">\n<label for=\"holding-period\">Holding period<\/label>\n<select id=\"holding-period\" onchange=\"window.calculateCapitalGains()\">\n<option value=\"0\">Less than 2 years<\/option>\n<option value=\"2\">2 to 5 years<\/option>\n<option value=\"5\">5 to 8 years<\/option>\n<option value=\"8\">Over 8 years<\/option>\n<\/select>\n<\/div>\n<div class=\"result-box\">\n<div class=\"result-item\">\n<span class=\"result-label\">Applicable allowance :<\/span>\n<span class=\"result-value\" id=\"allowance-rate\">0%<\/span>\n<\/div>\n<div class=\"result-item\">\n<span class=\"result-label\">Taxable capital gain :<\/span>\n<span class=\"result-value\" id=\"taxable-gain\">0 \u20ac<\/span>\n<\/div>\n<div class=\"result-item highlight\">\n<span class=\"result-label\">Estimated tax savings :<\/span>\n<span class=\"result-value\" id=\"tax-economy\">0 \u20ac<\/span>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"simulator-info\">\n<p><strong>\u2139\ufe0f Information:<\/strong> These calculations are indicative and based on current rates. Consult a chartered accountant for a personalized analysis. <\/p>\n<\/div>\n<\/div>\n<script type=\"text\/javascript\">\nwindow.switchTab = function(tabName) {\n    \/\/ Hide all tabs\n    const tabs = document.querySelectorAll('.tab-content');\n    tabs.forEach(tab => tab.classList.remove('active'));\n    \n    \/\/ Hide all buttons\n    const buttons = document.querySelectorAll('.tab-button');\n    buttons.forEach(button => button.classList.remove('active'));\n    \n    \/\/ Show selected tab\n    document.getElementById(tabName + '-tab').classList.add('active');\n    event.target.classList.add('active');\n};\n\nwindow.calculateCIR = function() {\n    const expenses = parseFloat(document.getElementById('rd-expenses').value) || 0;\n    let credit = 0;\n    let rate = '';\n    let details = '';\n    \n    if (expenses > 0) {\n        if (expenses <= 100000000) { \/\/ Up to 100M\u20ac credit = expenses * 0.30; rate = '30%'; details = `D\u00e9penses \u2264 100M\u20ac : ${window.formatCurrency(expenses)} \u00d7 30%`; } else { const firstTier = 100000000 * 0.30; const secondTier = (expenses - 100000000) * 0.05; credit = firstTier + secondTier; rate = '30% puis 5%'; details = `100M\u20ac \u00d7 30% + ${window.formatCurrency(expenses - 100000000)} \u00d7 5%`; } \/\/ Apply annual cap of 20M\u20ac if (credit> 20000000) {\n            credit = 20000000;\n            details += ` (plafonn\u00e9 \u00e0 20M\u20ac)`;\n        }\n    }\n    \n    document.getElementById('cir-credit').textContent = window.formatCurrency(credit);\n    document.getElementById('cir-rate').textContent = rate;\n    document.getElementById('cir-details').textContent = details;\n};\n\nwindow.calculatePatentBox = function() {\n    const income = parseFloat(document.getElementById('patent-income').value) || 0;\n    const standardRate = parseFloat(document.getElementById('standard-tax-rate').value) \/ 100;\n    \n    const standardTax = income * standardRate;\n    const patentBoxTax = income * 0.10; \/\/ 10% rate for patent box\n    const savings = standardTax - patentBoxTax;\n    \n    document.getElementById('standard-tax').textContent = window.formatCurrency(standardTax);\n    document.getElementById('patent-box-tax').textContent = window.formatCurrency(patentBoxTax);\n    document.getElementById('tax-savings').textContent = window.formatCurrency(savings);\n};\n\nwindow.calculateCapitalGains = function() {\n    const gain = parseFloat(document.getElementById('capital-gain').value) || 0;\n    const holdingPeriod = parseInt(document.getElementById('holding-period').value);\n    \n    let allowanceRate = 0;\n    if (holdingPeriod >= 8) {\n        allowanceRate = 85; \/\/ 85% allowance after 8 years\n    } else if (holdingPeriod >= 5) {\n        allowanceRate = 50; \/\/ 50% allowance between 5-8 years\n    } else if (holdingPeriod >= 2) {\n        allowanceRate = 25; \/\/ 25% allowance between 2-5 years\n    }\n    \n    const taxableGain = gain * (1 - allowanceRate \/ 100);\n    const taxEconomy = gain * (allowanceRate \/ 100) * 0.30; \/\/ Assuming 30% tax rate on saved amount\n    \n    document.getElementById('allowance-rate').textContent = allowanceRate + '%';\n    document.getElementById('taxable-gain').textContent = window.formatCurrency(taxableGain);\n    document.getElementById('tax-economy').textContent = window.formatCurrency(taxEconomy);\n};\n\nwindow.formatCurrency = function(amount) {\n    return new Intl.NumberFormat('fr-FR', {\n        style: 'currency',\n        currency: 'EUR',\n        minimumFractionDigits: 0,\n        maximumFractionDigits: 0\n    }).format(amount);\n};\n\ndocument.addEventListener('DOMContentLoaded', function() {\n    \/\/ Initialize with default calculations\n    window.calculateCIR();\n    window.calculatePatentBox();\n    window.calculateCapitalGains();\n});\n<\/script>\n<style type=\"text\/css\">\n.simulator-wrapper {\n    max-width: 800px;\n    margin: 20px auto;\n    padding: 25px;\n    background: 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600;\n}\n\n.simulator-wrapper .result-label {\n    color: #374151;\n    font-weight: 500;\n}\n\n.simulator-wrapper .result-value {\n    color: #1e40af;\n    font-weight: 600;\n    font-size: 16px;\n}\n\n.simulator-wrapper .calculation-details {\n    margin-top: 12px;\n    padding-top: 12px;\n    border-top: 1px solid #e2e8f0;\n    color: #64748b;\n    font-size: 14px;\n    font-style: italic;\n}\n\n.simulator-wrapper .simulator-info {\n    margin-top: 25px;\n    padding: 15px;\n    background: #fef3c7;\n    border: 1px solid #f59e0b;\n    border-radius: 6px;\n    color: #92400e;\n    font-size: 14px;\n}\n\n@media (max-width: 600px) {\n    .simulator-wrapper {\n        margin: 10px;\n        padding: 20px 15px;\n    }\n    \n    .simulator-wrapper .simulator-tabs {\n        flex-direction: column;\n    }\n    \n    .simulator-wrapper .tab-button {\n        border-right: none;\n        border-bottom: 1px solid #e2e8f0;\n    }\n    \n    .simulator-wrapper .tab-button:last-child {\n        border-bottom: none;\n    }\n    \n    .simulator-wrapper .result-item {\n        flex-direction: column;\n        align-items: flex-start;\n        gap: 4px;\n    }\n}\n<\/style>\n<div class=\"zloop-color-1\" style=\"background-color: #fffbeb; border-left: 4px solid #fbbf24; padding: 1rem; margin: 1rem 0;\">\n<div style=\"display: flex; align-items: center;\">\n<svg fill=\"none\" height=\"20\" stroke=\"#fbbf24\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"20\">\n<circle cx=\"12\" cy=\"12\" r=\"10\"\/>\n<line x1=\"12\" x2=\"12\" y1=\"16\" y2=\"12\"\/>\n<line x1=\"12\" x2=\"12.01\" y1=\"8\" y2=\"8\"\/>\n<\/svg>\n<p style=\"margin-left: 0.75rem; color: #b45309;\">\n  The results provided are given for information only and do not engage our responsibility in any way.\n        <\/p>\n<\/div>\n<\/div>\n\n        <\/div>\n        <div id=\"Zloop-content\">\n        <p>Intellectual property law is a complex field where legal and tax issues intersect. Companies and creators must navigate between protecting their intangible assets and optimizing their tax situation. This intersection requires specialized expertise to maximize the value of your rights while complying with tax obligations. Our firm assists players in this and other <a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/\">specialized sectors<\/a> with their specific tax issues.   <\/p><h2>What is law and intellectual property?<\/h2><p>Intellectual property encompasses all the exclusive rights granted over creations of the mind. Each category benefits from a specific term of protection, and generates income subject to distinct tax regimes depending on its nature and use. <\/p><p><strong>Copyright<\/strong> protects literary, artistic and musical works for the life of the author, plus 70 years after his or her death. They generate income subject to special tax regimes depending on the nature of the exploitation. <strong>Patents<\/strong>, protected for 20 years, cover technical inventions and are often major strategic assets for innovative companies, particularly in the pharmaceutical sector where they represent considerable financial stakes.  <\/p><p><strong>Trademarks<\/strong>, renewable indefinitely for 10-year periods, identify products and services on the market. Their patrimonial value can represent a significant part of a company&#8217;s valuation, particularly in the luxury goods industry, where some brands are worth several billion euros. <a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/droit-et-propriete-intellectuelle\/droit-a-l-image-logo\/\">Image rights<\/a> are also an important element of this protection.  <\/p><p><strong>Designs<\/strong>, protected for up to 25 years, cover the aesthetic appearance of products. They combine creative and commercial aspects, requiring an appropriate tax approach. In France, some 16,000 patents are filed every year, testifying to the growing importance of these intangible assets in the modern economy.  <\/p><h2>The tax implications of intellectual property<\/h2><p>The taxation of intellectual property rights is highly specific, with precise rates and thresholds to be mastered. The income generated may fall under different regimes depending on its nature and the way it is used, each with its own conditions of application. <\/p><p><strong>Royalties<\/strong> received for operating licenses are generally taxed as industrial and commercial profits. Withholding tax rates vary from 0% to 5%, depending on the applicable international tax treaty. For small-scale intellectual property revenues, the micro-BIC regime applies up to a threshold of \u20ac176,200 in annual revenues, offering considerable administrative simplification.  <\/p><p><strong>Capital gains<\/strong> often benefit from preferential tax regimes, with significant allowances. Professional capital gains tax may apply, with deductions for length of ownership of up to 85% after 8 years. Private individuals can also benefit from the capital gains regime for private individuals, subject to specific conditions.  <\/p><p><strong>VAT<\/strong> on intellectual property services requires a detailed analysis of the rules governing territoriality. These rules vary according to the nature of the rights exploited and the geographical location of the contracting parties, having a direct impact on the tax base. <\/p><h2>Tax optimization of intellectual assets<\/h2><p>Tax optimization for intellectual property requires a global strategy. There are several ways to maximize tax efficiency while complying with regulations. <\/p><p><strong>Patents<\/strong> can be<strong>amortized<\/strong> over their period of legal protection. This deduction reduces taxable income over several years. The <strong>research tax credit (cr\u00e9dit d&#8217;imp\u00f4t recherche &#8211; CIR)<\/strong> is a major incentive for innovative companies: it applies at a rate of 30% on R&amp;D expenditure up to 100 million euros, then 5% above that, with an annual ceiling of 20 million euros per company. Eligible expenses include research staff costs, depreciation of research equipment and laboratory operating costs.   <\/p><p><strong>Holding structures<\/strong> can optimize the taxation of intellectual property income. Intellectual property holding companies make it possible to centralize the management and exploitation of rights. The <strong>patent box regime<\/strong> also offers significant advantages, allowing a reduced rate of up to 10% to be applied to income from the exploitation of eligible patents.  <\/p><p><strong>International tax treaties<\/strong> offer optimization opportunities for multinational groups. Reduced withholding tax rates on royalties can significantly reduce the overall tax burden. <\/p><p>The <strong>industrial property regime<\/strong> includes specific provisions for certain types of income. Companies can benefit from tax allowances or reduced rates under certain conditions. <\/p><h2>Intellectual property tax litigation<\/h2><p>Tax audits on intellectual property are on the increase. Tax authorities are paying particular attention to the valuation of intangible assets and transfer pricing. <\/p><p><strong>Valuation methods<\/strong> are a major issue during audits. The tax authorities may question the prices charged between related entities. Documentation of transfer prices becomes essential.  <\/p><p><strong>Adjustments<\/strong> frequently concern the classification of intellectual property income. The distinction between business income and income from investments has a direct impact on the applicable tax system. <\/p><p>Tax statutes <strong>of limitation<\/strong> follow the rules of ordinary law. However, certain specific situations may extend the administration&#8217;s recovery period. <\/p><h2>Specialized legal and tax support<\/h2><p>The growing complexity of intellectual property taxation requires expert support. Our firm has developed an integrated approach combining legal and tax expertise. <\/p><p>We can help you carry out a<strong>tax audit<\/strong> of your intellectual property assets. This enables us to identify optimization risks and opportunities. We analyze your licensing agreements and ownership structures.  <\/p><p>Our <strong>structuring consultancy<\/strong> helps you optimize the organization of your intellectual property rights. We design structures that comply with anti-abuse regulations while maximizing tax efficiency. <\/p><p>In the event of a <strong>tax audit<\/strong>, we support you in your dealings with the tax authorities. Our expertise enables us to effectively defend your positions and negotiate the best solutions. <\/p><p>Intellectual property represents a major strategic challenge requiring a sophisticated tax approach. Constantly changing regulations require constant monitoring and specialized advice to secure your operations and optimize your tax situation. <\/p><h2>Recent regulatory developments<\/h2><p>The legal and fiscal landscape for intellectual property is undergoing significant transformation, driven by international and European initiatives. <strong>The European directive on copyright in the digital single market<\/strong> has profoundly altered the framework for online content, imposing new obligations on digital platforms and strengthening the position of creators in the digital environment.<\/p><p>On the international tax front, the OECD&#8217;s <strong>BEPS (Base Erosion and Profit Shifting) reform<\/strong> has introduced major changes to transfer pricing rules for intellectual property. These new provisions aim to ensure that the value created by intangible assets is taxed where the substantial economic activity takes place, thus limiting aggressive optimization strategies. <br><br>At the same time, <strong>developments in France&#8217;s patent box regime<\/strong> illustrate the trend towards international tax harmonization. France has gradually aligned its system with OECD standards, notably by introducing the nexus approach, which makes tax benefits conditional on the existence of substantial R&amp;D activities in the country. <\/p><table style=\"width:100%; border-collapse: collapse; margin: 20px 0;\"><tr style=\"background-color: #f2f2f2;\"><th style=\"border: 1px solid #ddd; padding: 8px; text-align: left;\">Regulatory developments<\/th><th style=\"border: 1px solid #ddd; padding: 8px; text-align: left;\">Main impact<\/th><\/tr><tr><td style=\"border: 1px solid #ddd; padding: 8px;\">European Copyright Directive<\/td><td style=\"border: 1px solid #ddd; padding: 8px;\">Stronger protection for creators in the digital environment<\/td><\/tr><tr><td style=\"border: 1px solid #ddd; padding: 8px;\">BEPS reform<\/td><td style=\"border: 1px solid #ddd; padding: 8px;\">Combating tax base erosion linked to intangible assets<\/td><\/tr><tr><td style=\"border: 1px solid #ddd; padding: 8px;\">Reform of the French patent box<\/td><td style=\"border: 1px solid #ddd; padding: 8px;\">Alignment with international standards and conditioning of benefits<\/td><\/tr><\/table><p>These changes are accompanied by <strong>new reporting obligations for intellectual property assets held abroad<\/strong>. Companies are now required to provide detailed information on their ownership structures and cross-border royalty flows, thereby reinforcing international tax transparency. This trend is part of a global movement to combat aggressive tax optimization, and calls for increased vigilance on the part of holders of intangible assets.  <\/p>\n        <\/div>\n        <div id=\"FAQ-Zloop\">\n        <div>\n<h2>Frequently asked questions<\/h2>\n<p>Find out the answers to the most frequently asked questions about the tax and legal issues surrounding intellectual property. This section will help you better understand the complex challenges associated with the taxation of intellectual property rights. <\/p>\n<h3>What is law and intellectual property in tax and legal matters?<\/h3>\n<p>Tax and legal issues relating to <a href=\"https:\/\/www.altertax-avocats.com\/fiscalite-de-la-propriete-intellectuelle\/\">intellectual property<\/a> cover all the rules governing the taxation of intangible assets such as patents, trademarks, copyrights and know-how. These issues include the tax optimization of revenues generated by these rights, the valuation of intellectual assets, and compliance with national and international regulations. Companies need to navigate between different tax regimes to maximize their benefits while complying with legal obligations.  <\/p>\n<h3>What are the current regulations governing the taxation of intellectual property?<\/h3>\n<p>The taxation of intellectual property is governed by a number of provisions: the French system for capital gains on the sale of intangible assets, the OECD&#8217;s BEPS rules against tax base erosion, and <a href=\"https:\/\/www.altertax-avocats.com\/donnees-de-connexion-le-conseil-detat-concilie-le-droit-europeen-et-les-exigences-constitutionnelles\/\">European<\/a> directives on corporate taxation. In France, article 238 bis HB of the General Tax Code provides for specific tax advantages. Double taxation agreements and transfer pricing are also crucial aspects to master.  <\/p>\n<h3>How to optimize intellectual property rights for tax purposes?<\/h3>\n<p>Tax optimization of intellectual property rights requires a strategic approach that includes locating assets in favorable jurisdictions, using appropriate holding structures, and implementing compliant transfer pricing policies. Preferential tax regimes such as European patent boxes need to be assessed, royalty flows need to be structured, and regulatory changes need to be anticipated to secure tax arrangements. <\/p>\n<h3>What are the main legal challenges when it comes to taxing intellectual property?<\/h3>\n<p>Key challenges include compliance with anti-avoidance rules, the economic justification of holding structures, and transfer pricing documentation. Companies are faced with tighter tax controls, increased transparency obligations, and the harmonization of international practices. Valuing intangible assets and proving their economic substance are major challenges in a constantly changing regulatory environment, particularly in view of the risk of<a href=\"https:\/\/www.altertax-avocats.com\/abus-de-droit-le-conseil-detat-valide-une-conception-extensive-de-la-notion-de-montage-artificiel\/\">abuse of rights<\/a>.  <\/p>\n<h3>When should you call on the services of a tax lawyer specializing in intellectual property?<\/h3>\n<p>It is advisable to consult a specialized tax lawyer when creating, acquiring or disposing of intellectual assets, in the event of a tax audit, or when structuring international operations. His or her expertise becomes indispensable in navigating the complexity of regulations, optimizing tax strategies, managing litigation, and ensuring compliance with legislative developments. Preventive consulting helps avoid pitfalls and secure legal and tax arrangements.  <\/p>\n<h3>How to secure intellectual property tax strategies?<\/h3>\n<p>Securing tax strategies requires rigorous documentation, constant regulatory monitoring and a preventive approach to risks. We need to obtain <a href=\"https:\/\/www.altertax-avocats.com\/les-rescrits-fiscaux\/\">tax rulings<\/a> to validate structures, maintain real economic substance, and adapt structures to legislative changes. Working with experts enables us to anticipate regulatory changes and maintain tax compliance while preserving economic benefits.  <\/p>\n<\/div>\n        <\/div>\n        <div class=\"arianezloopglobale\">\n        <h2 class=\"articlesConnexesZloop\">Related articles<\/h2>\n        <div id=\"arianezloop\">\n            <p><a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/\"><span class=\"parentarianezloop\">Taxation<\/span><\/a><\/p><p><a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/\"><span class=\"parentarianezloop\">Specialized Business Sectors<\/span><\/a><\/p>\n            <div id=\"ariane-enfant\">\n            <p><a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/droit-et-propriete-intellectuelle\/\"><span class=\"parentarianezloop\">Intellectual Property Law<\/span><\/a><\/p>\n            <ul>\n            <li><a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/droit-et-propriete-intellectuelle\/droit-a-l-image-logo\/\"><span class=\"enfantarianezloop\">Droit A L Image Logo<\/span><\/a><\/li>\n            <\/ul>\n            <\/div>\n            <\/div>\n        <\/div>\n        \n","protected":false},"excerpt":{"rendered":"<p>Law and intellectual property: tax and legal issues \ud83e\uddee Intellectual Property Tax Calculator Estimate your intellectual property tax benefits CIR Patent Box Capital gains \ud83d\udcca Research Tax Credit (CIR) Annual R&amp;D expenditure (\u20ac) Tax credit : 0 \u20ac Rate applied : &#8211; \ud83d\udce6 Patent Box diet Eligible patent revenues (\u20ac) Standard corporate income tax rate [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[382],"tags":[],"class_list":["post-8023","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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