Patent

Box

Optional taxation regime for income deriving from the use of legally protectable intangible assets.

Scope

Intangible assets

Copyright protected Software, Patents for inventions or utility models, topographies of semiconductor products, complementary certificates for medicinal or phytosanitary products, Patents for new plant varieties, legally protectable Designs and models, Know-how: Company information and technical experience – industrial, including commercial or scientific information that can be protected as secret, legally protectable information.

Who can

benefit?

All holders of business income who carry out Research and Development activities and who use, directly or indirectly, the intangible assets described can opt for this scheme, earning an income from them.

Our

service

Our activity, as expert consultants in the management of the Patent Box practice, consists in defining the Nexus Ratio, determining the portion of eligible income, and then proceeding to complete the rest of the declaration process.

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