Innovation deduction and subsidies

The innovation deduction allows a company to deduct up to 85% of its net innovation income from its taxable corporation tax base. The revenue to be considered includes licence fees, such as royalties, revenue from the sale of patent rights and any damages received. The related R&D expenses incurred in the year in which the revenue was generated as well as the historical R&D expenses linked to the intellectual property right need to be deducted from this revenue. The historical costs may be spread over a period of up to seven fiscal years. To give you a clear view of the optimal application of the innovation deduction, we map your intellectual property portfolio in detail. If you want, we involve tax specialists to support you in applying the innovation deduction.

A patent cannot be granted for an idea alone. It must relate to a specific technical invention that is novel and inventive. To determine whether your technical invention is patentable, we carry out a targeted search.

Unlike patents, which are limited in time, a trademark can remain your property indefinitely, provided it is renewed on time with the local or regional trademark registers. The initial filing date of your trademark is crucial in this, as it determines the start of your monopoly and can give you a six‑month priority right worldwide. You can count on our trademark attorneys and paralegals to handle all the administration required to register and protect your trademark rights. After an initial discussion and a favourable preliminary search, we file your trademark in all relevant countries. We subsequently ensure that your trademark is renewed everywhere in good time, so that it remains your property. You can expect transparency, clarity and a proactive approach.

You can do so by registering the design rights. A registered design right offers protection for a definite period and in specific geographic areas. A design right can be valid for a maximum of 25 years in the European Union, provided it is renewed every five years. This allows designers to maintain long‑term protection as long as the registration is renewed in good time.

Design protection only applies in the countries where the design is registered. A design registered in the EU, for example, does not offer protection in the United States or China unless a separate registration is made there.