Patent Box: new strategies for IP rights management
The Ministry of Economic Development and the Ministry of Economy and Finance recently approved Decree-Law 174/2015, which establishes the rules for implementing the ‘Patent Box’, an optional tax system for income arising from the use of IP rights. The Patent Box system is already applicable to the present fiscal year.
The Patent Box provides tax relief for revenues deriving from the exploitation and assignment of IP rights. Despite its name, the Patent Box applies not only to patents and know-how, but also to […]