Patent Box
Optional tax relief regime on income derived from the use of intangible assets: patents, copyright-protected software, designs, and models. 110% super-deduction of R&D costs.
Incentive details
Who can apply
All business income holders who carry out R&D activities related to the development, maintenance, or enhancement of qualifying intangible assets.
Amount
110% super-deduction of R&D costs on intangible assets
How to apply
Option exercised in the income tax return. Adequate documentation demonstrating the nexus between R&D costs and intangible assets is required (penalty protection).
Deadline
Permanent regime - option exercised in the income tax return
How we help
Free analysis
We evaluate your AI project and identify all applicable incentives, with no commitment.
Application preparation
We support you in drafting the project, business plan, and required technical documentation.
AI implementation
We build the funded AI project: from technical architecture to integration into your business processes.
Reporting
We guide you through the reporting and certification phase, ensuring proper disbursement of the grant.
Want to take advantage of this incentive?
We'll analyze for free whether your business qualifies and how to maximize the benefit.