MACOMPTA.FR: Development of Tax Litigation IP Box

On August 19, 2026, MACOMPTA.FR published a correction regarding its tax dispute related to the IP Box scheme. The Administrative Court of Poitiers had previously exempted the company from corporate income tax contributions for the fiscal years ending in June 2020 and 2021. This exemption, based on the profits derived from the operation of its software suite, was taxed separately at 10%, in accordance with Article 238 of the French General Tax Code.

The court had also ordered MACOMPTA.FR to repay €150,000, plus default interest. However, the tax authorities have appealed to the Bordeaux Administrative Court of Appeal, seeking to overturn this ruling. MACOMPTA.FR is preparing to defend its position.