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Kupon Patent

Tax Exemption on Patent Earnings

TAX AND INDUSTRIAL PROPERTY COORDINATION

Assess the earnings attributed to your invention correctly.

Article 5/B of the Corporate Tax Law (KVK) is not a general corporate tax exemption. The exemption conditions are assessed for certain earnings attributed to inventions covered by an eligible patent or utility model certificate. A trademark registration alone does not confer this right.
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The right approach for your patent income

We address together the portion attributable to the invention of earnings obtained from leasing, assigning or selling the invention, marketing it through serial production, or using it in production.

  • Legislation analysis: We assess the scope of Article 5/B of the KVK and the applicable types of earnings.
  • Eligibility assessment: We examine the eligibility of your patent or utility model certificate and the documentation structure.
  • Income allocation: We address the criteria for correctly determining the share attributable to the invention.
  • Tax specialist coordination: We support aligning tax returns and tax calculations with your accountant and tax specialist.

Assessment process in 4 steps

  • Situation analysis: Your invention, the relevant certificate and your commercial model are examined.
  • Income and activity assessment: The types of earnings and the share attributable to the invention are addressed.
  • Strategy and coordination: An implementation strategy aligned with your tax specialist and accountant is planned.
  • Implementation and follow-up: Guidance is provided on the information and documents you will need for the filing process.

Required information and documents

  • Patent or utility model registration certificate
  • Technical description of the relevant product or technology
  • Contracts and commercial documents relating to the income type
  • Financial statements and documents relating to income allocation
  • License, assignment or use agreements, if any

Who is it suitable for?

  • Companies manufacturing patented products
  • Those leasing or licensing their invention
  • Companies assigning their patent rights
  • Those using patented technology in their production