Patent box

The Patent box is a preferential tax regime related to R&D investments in patents, designs and software protected by copyright.

Patent box tax regime generates a real financial advantage for companies that have a business income generated from the use of intangible assets.

Drafting a legal opinion being compliant with Patent box requirements needs both technical and legal expertise in intellectual property matters as well as a deep and constantly updated knowledge of applicable regulations.

There are several steps involved in defining the report or technical opinion, starting with identifying and conducting a technical assessment on the relevant assets to ensure their compliance with Patent box regime; when possible, this process also involves identifying adjustments needed to make the asset eligible for tax benefits.

How we work

If you are interested in exploring the possibility of a tax benefit for one or more IP assets under Patent box regime, entrusting specialized lawyers is the key to ensure that the necessary and appropriate documentation is arranged for the purpose of obtaining the benefit from the Italian tax authorities.

Following our preliminary assessment – essential to check whether a patent, design or software complies with tax relief under the Patent box regime –, we shall provide you with the final opinion that you can file in support of your application to the Italian tax authorities.

Services

We offer services and strategic consulting to provide our clients with precise answers and actionable solutions.

Through our advisory activities, we support complex business projects from the outset, helping businesses to leverage intellectual property as a strategic asset to support and drive their competitiveness.

Contacts

Offices