Qualifying assets refers to computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br><br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br><br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br><br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br><br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. </br> <br><br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br><br>