ARTICLE · 19 FEBRUARY 2016

Italy's Patent Box Regime Under The 2016 Stability Law

TMF Group BV

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The main changes to patent box regulations stemming from the 2016 Stability Law concern the objective scope of the regulations and the simplification of de-taxation in case of complementary intangible assets.

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The main changes to patent box regulations stemming from the 2016 Stability Law concern the objective scope of the regulations and the simplification of de-taxation in case of complementary intangible assets.

The Patent Box is an optional facilitated tax scheme that provides for the exclusion from taxation of a share of the income arising from the use of:

software protected by copyright
industrial patents, including those for inventions, such as biotechnological inventions and the related protection certificates
trademarks
drawings and models, subject to legal protection
corporate information and technical-industrial know-how, including commercial or scientific know-how, which may be protected as secret information, subject to legal protection.

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