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News

intellectual property expert

Patent Box Update 06/04/12 1350 CET

Russell Thom: The Patent Box is a system that provides a reduced UK corporation tax rate for companies exploiting patented inventions or certain other innovations protected by particular intellectual property (IP) rights. The reduced rate applies to a proportion of the profits derived from the licensing or sale of the patent rights, or from the sale of the patented invention or products which incorporate the patented invention.

Initially the IP rights were limited to UK and European Patents; however, the most recent legislation published now also specifies its extension to some patents granted by other EEA states. Patents granted by the following states will now be included: Austria, Bulgaria, The Czech Republic, Denmark, Estonia, Finland, Germany, Hungary, Poland, Portugal, Romania, Slovakia and Sweden.

Further details in relation to the Patent Box can be found at http://www.murgitroyd.com/news-resources/webinar-recordings

 

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