INTELLECTUAL PROPERTY TAXATION
Posté le 2 May 2021 dans Intellectual property law.
In terms of taxation, intellectual property benefits from a generally favorable regime.
In terms of brand, a brand created internally and subject to corporate or income tax of 10% in the event of transfer. If the brand has been acquired, the rate will be 10% unless the brand is transferred beyond a period of 16 years and the company is subject to income tax, in which case the tax rate is by 16%.
In terms of copyright, taxation is 10% on income or on companies, while it will be 15% in terms of patents.
In all cases the VAT is 10%.