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2026 IFA Congress – Publication of the French Report on the Taxation of Intellectual Property

On the occasion of the 2026 Congress of the International Fiscal Association (IFA), taking place in Melbourne from 18 to 22 October, Julien MONSENEGO and Louis-Guillaume NICOLAS have authored the French report on the taxation of royalties and gains arising from the use and disposal of intellectual property rights and intangible assets.

The report analyses the French tax framework applicable to these transactions, particularly in relation to rights associated with name, image and likeness.

Julien and Louis-Guillaume would like to thank the IFA and Professor Daniel Gutmann for their trust in this project.

Read the full report

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