Qualifying IP assets are: patents or utility models, and copyrighted software. (§ 13a para. 1/ § 13b para. 1) * Assets that are in process of patent/utility model application can benefit from the regime. If application is eventually rejected, the taxpayer is obliged to submit an additional tax declaration and to pay back provided benefits and relevant sanctions. (§ 13a paras. 9 and 10/ § 13b paras. 10 and 11).