No Match Found
Effective from 1 January 2018, an amendment to the Income Tax Act introduced a separate tax regime, the patent box, which provides a tax exemption on income from considerations for granting a right to use, or for using protected patents, utility models, or software (intangible assets) resulting from the taxpayer’s own development activities in Slovakia, up to 50% of such income. The tax exemption only applies to taxable periods in which the taxpayer amortizes capitalized costs for the development of these intangible assets.
A tax exemption of income from the sale of products for the production of which a protected patent or a utility model created by the taxpayer in Slovakia (embedded intangible assets) has been used, was also introduced, also up to 50% of such income.
Partner & TLP Leader, PwC Slovakia
Tel: +421 911 425 109
Partner, CEE TLP Clients & Markets Leader, PwC Slovakia
Senior Manager, PwC Slovakia
Tel: +421 910 509 114