The regime is applicable for the following intangible assets:  1) in respect of which a patent or plant breeder�s right was granted to the taxpayer or for which an application was filed for a patent or plant breeder�s right; 2) which has the form of copyrighted software, protected by a patent for plant breeder�s right; 3) for which a license to sell a medicinal product was granted;4) for which a supplementary protection certificate was granted by a patent office or similar organization to the taxpayer; 5) for which a registered utility model for the protection of innovation was granted to the taxpayer; or 6) that is related to an intangible asset as referred to in parts 1 up to and including 5 before; For small taxpayers: an intangible asset with similar characteristics as those listed above that is the result of research and development. The term �intangible asset�, includes an exclusive license to use such an intangible asset in a specific way, for a certain period or in a specific geographical area.If the research and development referred to above relates to the further development of an intangible asset, which was not produced by the taxpayer himself, then there will only be an intangible asset produced by the taxpayer, if the research and development resulted in a new intangible asset, and the new intangible asset resulted from this research and development.