The deduction for patent income applies since the tax year 2008.
Are taken into consideration: the patents or supplementary protection certificates registered by the company itself and that have been developed, wholly or partially, in the R&D centres of the company, as well as the patents, supplementary protection certificates or licences acquired by the company provided they had been improved in the R&D centres of the company.
“Patent income” means as well the income stricto sensu notably derived from the granting of licences, as the income which would have been received from a third party by the company having exploited patents on its own behalf. The income must be assessed on the basis of the remuneration which would have been agreed between independent companies.
The qualifying income must be included in the taxable income and the following expenses must be deducted:
• amortisation charge for the taxable period, on the investment value or cost price of the patents, provided it is deducted from the basic amount which is taxable in Belgium;
• compensation owed to third parties pertaining to these patents, deducted from the taxable result in Belgium.
The thus determined income enjoys an 80% exemption. In case of insufficiency of profit, the balance of the deduction for patent income cannot be carried over to the next taxable periods.
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