IP BOX
CIT RATE
Classification of IP Box Regimes in Europe. The intensity of the color reflects the level of the effective tax rate applicable to the income produced by the intangibles (IP assets) placed in the box.
Level of ordinary Corporate Income Tax Rate in the European Countries which adopted a IP Box Tax Regime. The intensity of the color reflects the level of the ordinary CIT tax rate applicable.
The Italian IP box is an optional tax regime (it is chosen through an irrevocable 5 year option) introduced by the Budget Law for 2015 and modified a few months later by the so called “Investment Compact” Law. It allows for the exclusion from the corporate tax base of the 50 % (with a phase in of 2 years: 30% in 2015 and 40% in 2016) of the part of income produced by IP intangibles placed in the box that can be “allocated” to the R&D costs incurred to produce the intangible (with a ratio designed in line with the OECD “Modified Nexus Approach”).
Acquired IP
Existing IP
In GREEN the Countries who’s IP Box regimes include in the box also the IP Acquired from third parties. In RED the Countries who’s IP Box regimes include in the box only the self developed IP. In yellow those where special derogations apply.
In GREEN the Countries who’s IP Box regimes include in the box also the IP developed before the activation of the IP box regime. In RED the Countries who’s IP Box regimes include in the box only the IP developed after the IP box regime is activated.
The Maps are based on the data extracted from the Discussion Paper No. 13-07 (Evers, Lisa, Helen Miller and Christoph Spengel (2013), Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations, ZEW Discussion Paper No. 13-070, Mannheim, http://www.zew.de/
The data regarding Italy have been elaborated by Giovanni Mameli and include the changes to the Italian IP box introduced by the so called Investment Compact Act.
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