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Italian Patent Box Package

Written by: Editor

Italian-Patent-Box-Package.pngThe regulations referring to the taxation of the intellectual property rights in Italy was modified in 2015, when the local authorities implemented the Italian Patent Box package, a regime which provides advantageous tax reductions for the legal entities using intellectual property assets. The tax deductions are applicable to multiple types of taxes, provided that companies meet a set of criteria. Our team of lawyers in Italy can offer in-depth advice on the main benefits of the Italian Patent Box regime

Main advantages of the Italian Patent Box 

Legal entities in Italy operating in the field of research and development (R&D) can benefit from the effects of the Italian Patent Box. The regulations related to this package stipulate that the income deriving from the usage or the licensing of the intellectual property assets can benefit from a reduced taxation scheme. The Italian Patent Box was incorporated in the national legislation in order to attract foreign direct investments in the field of R&D and it follows a European trend, as several countries have already incorporated the Patent Box
The Patent Box is also applicable in the following countries: 
United Kingdom;
The Netherlands;

Tax scheme under the Italian Patent Box 

The Italian Patent Box, introduced with the Stability Law 2015, follows the regulations stipulated by the Organization for Economic Cooperation and Development (OECD). The taxation scheme applicable under the Italian Patent Box stipulates a tax reduction for the corporate tax and the regional tax for a period of five years. However, the tax scheme can be renewed and our attorneys in Italy can offer more details on the procedure.  
The tax deduction is applied at a rate of 30% for the first year and 40% for the second year of financial activity following the adoption of the regulation. The tax deduction for the following years is applicable at the rate of 50% to the income deriving from qualifying intangible assets, such as: 
Companies that want to apply the Italian Patent Box are required to meet the following requirements: 
obtain corporate income;
exploit intangible assets;
perform R&D activities
Please contact our Italian law firm for more information on the taxation scheme availale under the Italian Patent Box


  • Ben 2017-06-16

    Hello, I would like to know how one can apply for this tax regime.

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