Turning global manufacturing innovation into impact

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Turning manufacturing innovation into impact

Navigating the French IP Box regime, enhancing compliance and unlocking tax benefits for one of France’s most active patent filers.

A global construction materials manufacturer and one of the largest patent applicants in France was looking to make the most of the country’s favourable IP Box regime*. With a substantial in-house Research and Development (R&D) team and a complex patents portfolio, the business needed a partner who could help them streamline processes and maximise the benefit of the regime while staying fully compliant. 

A complex regime requiring coordinated expertise 

The company approached Forvis Mazars to support a tax review focused on the French IP Box regime, which offers a reduced tax rate on income derived from patented products. While the client already had an experienced internal team, the volume of patents and associated data – along with the complexity of aligning IP and tax reporting – presented a challenge. 

Our multidisciplinary tax team worked closely with both the R&D and patents teams to bring structure and clarity to their approach, helping the client organise their IP-related data, implement consistent processes and document their claims effectively. 

A collaborative approach to data, processes and compliance 

Forvis Mazars took a structured approach to the engagement, which included: 

  1. Understanding processes – mapping how the client’s teams operated and how documentation was being handled. 
  2. Centralising data – organising patents and associated royalties in a format that supported IP Box eligibility. 
  3. Ensuring compliance – providing clear documentation guidelines to support tax audit readiness. 
  4. Seamless collaboration – integrating with the client’s internal teams to deliver an efficient, transparent process. 
Anne sophie Palacin

The French IP Box regime can offer powerful tax benefits, but only when companies have the right structure and guidance to navigate its complexity. Our deep expertise in tax and legal matters, combined with close collaboration across technical and business teams, allowed us to deliver clarity, compliance and real long-term value for the client.

Anne Sophie Palacin Lawyer, Tax Partner

Driving sustainable value through tax strategy

The result was an effective and repeatable process that improved both compliance and operational efficiency. The engagement also drew on expertise from across Forvis Mazars, including legal and M&A teams, ensuring a coordinated approach that addressed the client's broader needs. 

As the client continues to invest in innovation and expand its IP portfolio, Forvis Mazars remains a trusted partner – providing specialist tax advice, ensuring audit readiness and helping the business realise the full value of its intellectual property. 


*French IP Box regime

The French IP Box regime, effective since 2019, is designed to enhance France's existing favourable research and development (R&D) tax credit regime. It allows income from the sale or sublicensing of patents and fixed assets to be taxed at a reduced rate of 10%, significantly lower than the standard corporate tax rate. This regime is optional and can be elected selectively for eligible assets, provided certain conditions are met. The regime aims to incentivise innovation and R&D activities by offering substantial tax savings, making France an attractive location for intellectual property development. 

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