Improved Tax Regime for Intangibles in the Netherlands

For a few years now, income from patents and certain other research and development ("R&D") intangibles that originate from R&D could benefit in the Netherlands from a lower effective tax rate under the socalled "Patent Box" regime. The Dutch government recently decided to significantly improve the application of this regime by introducing a tax rate of effectively 5% and by eliminating the benefit ceiling. At the same time the name of the Patent Box has been changed to "Innovation Box." This overview provides the background, requirements and benefits of this new improved regime that may offer interesting opportunities for holding IP in the Netherlands.

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If you need more information please contact Stephanie Jarrett at or one of the authors indicated on the attachment.