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R&D and Intellectual Property
Simont Braun’s Tax Department works closely with our highly experienced IP Department, enabling clients to benefit from the special corporate income tax regime covering "innovation income" generated via certain qualified IP rights (patents, supplementary protection certificates, copyrighted software resulting from R&D projects, etc.).
Our Tax Department also assists clients in structuring the personal income tax of employees who assign or license copyright to their employer.
Our department examines the various copyrights assigned or licensed, and assists clients in assessing the specific compensation as remuneration for professional services rendered and the amount to treat as compensation for the assignment or licensing of copyrights, which may benefit from an attractive tax regime. In this context, we regularly request rulings from the rulings commission to ensure that our clients enjoy legal certainty.
Our Tax Department also assists clients in structuring the personal income tax of employees who assign or license copyright to their employer.
Our department examines the various copyrights assigned or licensed, and assists clients in assessing the specific compensation as remuneration for professional services rendered and the amount to treat as compensation for the assignment or licensing of copyrights, which may benefit from an attractive tax regime. In this context, we regularly request rulings from the rulings commission to ensure that our clients enjoy legal certainty.