Patents box : favourable tax regime for income from intangibles

Journal
Sunderman, M.
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2007 (Volume 9), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article provides an overview of the Dutch patents box, which applies for intangibles created by taxpayers on or after 1 January 2007. This favourable tax regime for intangibles was introduced as part of several changes to the Corporate Income Tax Act in order to boost the investment climate in the Netherlands.