The IP Box is a tax scheme that has existed since 2019. It allows companies to benefit from a reduction in corporate tax based on their R&D expenses, including income from the exploitation of original software.
The corporate tax rate is thus reduced to 10% instead of 26.5%, for the part concerned by the IP BOX device.
Good news: this device is maintained for the year 2023. The reference text is Article 238, I, 3 ° of the General Tax Code.
We recall that it is advisable to be vigilant because the tax authorities will proceed to controls on this device in particular about the originality of the software. One will be able to consult on this subject our councils on the IP BOX and the originality of the software (in french).
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