French Copyright Assignment Template (IP Code L131-1)

Article L131-2 CPI requires written form for publishing, public-performance, and audiovisual-production contracts. For other assignments — design, illustration, digital content — writing is not formally mandated, but Article L131-3 CPI demands that each transferred right be specified precisely. An oral agreement or a bare invoice listing no rights detail is legally fragile and risks nullity. A signed written contract remains the only reliable safeguard for both the author and the assignee.

An author may assign all or part of their economic rights: the right of reproduction (L122-3 CPI — physical or digital fixation, printing, scanning) and the right of public communication (L122-2 CPI — online distribution, broadcast, projection). The right of adaptation may also be assigned. Moral rights (droit moral) — the right of paternity and the right to integrity — are non-assignable and perpetual under L121-1 CPI. Any clause purporting to transfer moral rights is deemed unwritten and has no legal effect.

The default rule under Article L131-4 CPI is proportional remuneration — a percentage of exploitation revenues generated by the work. A flat fee (forfait) is permitted only under the exhaustive exceptions of Article L131-5 CPI: where the proportional basis cannot be determined in practice, where audit mechanisms are lacking or disproportionately costly, or where the author's contribution is not the essential element of the creation. Periodic-press publishers have an additional basis for flat-fee remuneration under Article L132-6 CPI (falling within the sixth exception of Article L131-5). For bespoke graphic works and illustrations, a flat fee is common provided the legal justification is expressly stated in the contract.

Both must be stated explicitly. A contract silent on duration is interpreted as covering the full legal protection period: the author's lifetime plus 70 years after death (L123-1 CPI). The territory must name every country or region covered — France, the European Union, or worldwide. For digital deliverables (websites, social media), a worldwide territorial clause is strongly recommended; omitting one may render the assignment unenforceable in uncovered jurisdictions and expose the assignee to infringement claims abroad.

Copyright royalties received by an individual are taxable as BNC (bénéfices non commerciaux — non-commercial profits). Under the micro-BNC simplified regime, a flat 34% deduction applies to gross receipts up to €77,700 (2026 threshold). For VAT, authors whose annual royalty income does not exceed €37,500 benefit from the franchise en base exemption (CGI art. 293 B) and do not charge VAT. Above that threshold, assignments of graphic works, illustrations, and digital content are subject to the standard 20% VAT rate (CGI art. 296). Note that the reduced 5.5% rate under Article 278-0 bis CGI — reserved for books and original physical art prints (signed and numbered editions of under 30 copies) — does not apply to copyright assignments on graphic works or digital content.

French law grants copyright from the moment of creation, without registration (L111-1 CPI). However, proving prior existence is essential if plagiarism or ownership is contested. Available methods include: the enveloppe Soleau filed with INPI (€15 for a 5-year term, renewable for a further 5 years); a deposit with a commissaire de justice (the profession created on 1 July 2022 by Law no. 2021-1729); or a qualified electronic time-stamp conforming to EU Regulation eIDAS (EU no. 910/2014). A documented email with a dated attachment, or a deposit on a time-stamped platform, can also constitute a beginning of proof, though the formal methods above offer greater legal certainty.