Who has the best IP tax regime?
As the UK announces the details of its Patent Box, local lawyers from six jurisdictions in Europe explain how their tax incentives work and their relative successes
Hungary
1. The tax incentives
The general corporate tax rate in Hungary is 10% up to a Ft500 million ($2 million) corporate income and 19% on everything above that. However, as a result of corporate income tax benefit for intellectual property, a Hungarian company is entitled to decrease its corporate income tax base by 50% of any IP royalties received, up to a maximum of 50% of the pre-tax profit....
Only subscribers have complete access to Managing IP Magazine,
log in or
subscribe now.
Alternatively take a
free trial, giving you 48-hour access to Managing IP Magazine (some articles and surveys may be excluded).
Subscribe Now
This article is available to subscribers. Please click subscribe to read the rest of the article.
Subscribe
Take a free trial
Please take a free 48-hour trial to gain limited access. Some articles and surveys may be excluded.
Take a free trial