Tax incentives

Intellectual property related tax incentives

Specific tax regimes are applicable to income which intellectual property (IP) owners can receive, for example from the license or transfer of IP rights. These regimes differ from country to country.
Users can also apply for a tax ruling on the application of the system to their activities with the local tax authorities.

For more than 10 years now, many countries have implemented specific tax regimes enabling companies to obtain tax incentives from the commercial exploitation of their intellectual property assets.

While these regimes aimed at promote R&D investment in these countries, some national initiatives encountered downsides and some abuses from companies. That is why in the last few years, the OECD (together with the G20 countries) launched a specific program (BEPS – Base Erosion and Profit Shifting Project) to tackle these IP-tax planning strategies, among others.

This project resulted in the remodeling of most of the national IP Box regimes to comply with international rules.

IP-related tax regimes in Belgium and France are nowadays compliant with the international recommendations, enabling companies to get tax incentives from the commercial exploitation of only some Intellectual Property Assets.

How we can help you and add value?

Audit of your activities in view of tax optimisation

Advise on licensing and transfer taxation

Preparation of documents for purposes

Drafting of tax rulings

Collaboration with your accountant

GEVERS’ approach starts with a good understanding of your business, your corporate structure and activities.

GEVERS identify the activities that are relevant and assess their weight within the broader scope of your activities.

A tax specialist then calculates a percentage of revenues that can be allocated to the relevant activities.

GEVERS draft a license or transfer agreement as well as a corporate and other documents that may be required for tax audit reasons.

For those owners who wish to obtain more certainty as to the application of the regime to their activities, we will assist in drafting and obtaining a ruling from the national tax authorities.

Where we make the difference

THOROUGH KNOWLEDGE

We have assisted clients in all kinds of innovative, artistic and commercial areas. This allows us to identify relevant activities from an intellectual property right perspective and to better apply the tax regime.

COOPERATION WITH CFO’S & ACCOUNTANTS

We understand that our client’s financial managers and accountants have a good understanding of the client’s corporate and financial situation. They regularly consult with us on the implementation of the copyright tax regime.

PARTNERSHIP WITH TAX SPECIALISTS

In case of tax-related matters, GEVERS recommend the right tax specialists and actively cooperate with them in order to optimise your intellectual property assets.

We look forward to working with YOU

Unitary Patent and Unified Patent Court
Unitary Patent and Unified Patent Court

Everything you need to know about the Unitary Patent

Brexit
Brexit

Your BREXIT guide

Gevers SME
Gevers SME

Government subsidies

GeversUP
GeversUP

Supporting Start-ups/SMEs from the start

CII
CII

Computer-Implemented Inventions

Contracting
Contracting

Contracting Team

Tax incentives
Tax incentives

Optimisation of income and royalties

Trade Secret
Trade Secret

What is a trade secret?

China Desk
China Desk

GEVERS China Desk is the bridge between China and Europe

International desk
International desk

GEVERS is your reliable, trustworthy and efficient partner in Europe

Anti counterfeiting
Anti counterfeiting

How to protect and manage my intellectual property rights?