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 Intellectual Property (IP Box)

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Offshore Company Formation: Intellectual Property (IP)

Intellectual Property (IP)

Intellectual Property (IP) can be one of the most valuable assets of an organisation. Choosing the right location for the centralisation and management of IP is a very important strategic business decision. The ideal location to establish an IP structure is one that can serve the organisation’s business strategies/model, safeguard and protect its IP and contribute to its tax optimization.   IP covers a wide range of intangibles including:

  • Copyrights, which may take any of the following forms: literary works, dramatic works, musical works, scientific works, artistic works, sound recordings, films, broadcasts, published editions, databases, publications, software programs
  • Patented inventions
  • Trademarks (and service marks), designs and models that are used or applied on products.

The above is a non-exhaustive list.

The following EU /EEA countries know an IP Box:

·Liechtenstein: 80% exemption, actual tax charge 2,5%

·Luxemburg: 80% exemption, actual tax charge 5,76%

·Netherlands: 80% exemption, actual tax charge 5%

·England: Actual tax burden 10%

·Spain: Actual tax burden 5-15%

·Belgium: Actual tax burden generally 6,8%

·Cyprus: 80% exemption, actual tax charge 2,5%

Additional advantages for the founding of an EU corporation with IP-Box tax regime by residents of the EU:

·Positive effect of the EU freedom of establishment /EU legal protection

·Positive effect of EU parent subsidiary directive

· No negative effects of national regulations for anti-deferral provisions

Our services Intellectual Property (IP)

· Tax consultancy on which location is suitable for the client. Crucial for this is a.o. which IP is tax privileged in the respective country.

· Founding of the corporation, Entry in commercial registry of the country

 · Application for the tax privilege IP with respective tax office

·Registered Office and official business location (no mere letter-box company). The minimum requirement would be the link-up to a business center in the country of the corporation: company name plate, own phone number, personal call reception with name of the company, fax, mail forwarding. Though Luxemburg demands a rented office.

·Account opening for the incorporation

·On request provision of a local resident as director of the corporation (place of business management as place of business, Article 5 DTA). Only possible in the following countries: England, Liechtenstein, Cyprus

·Transfer of the IP to the foreign corporation

·Contract design, Right for Use for IP

EU/EEA Intellectual Property (IP) Box: What is to be avoided mandatorily

To be avoided is the installation of a mere letter-box company and/or „remote control from abroad“:

· When using a local nominee director this person has to steer the processes of the corporation visibly, be active and sign contracts. At the moment we can only provide such a nominee in England, Liechtenstein and Cyprus. Best would be not a nominee but an employed director in the country of the corporation. We can provide such an employed director in Cyprus and England. Alternatively the client – or a representative- can move his residence and main dwelling and act as the corporation’s director himself.

· Legal business location in the country of the IP Box: If our client doesn’t rent an office we can link-up to a Business Center (see above). Though generally the arm’s length principles apply with regard to infrastructure and if applicable employees.

Intellectual Property (IP) Box: Switzerland

Switzerland (canton Nidwalden) knows an IP Box also. The tax charge for IP Box is 8,8%.  Royalty revenue is income of any kind that is paid for the use or for the right to use patents, brands, designs or models, drawings or plans, formulas, recipes or procedures, or for the information of commercial, mercantile, or scientific knowledge.

The same is true for the use of copyright from literary, artistic or scientific creations including cinematographic movies. Revenue from the sale of Intellectual Property is also defined as royalty revenue and falls under the same tax privilege. The tax privilege has to be approved by the fiscal authority beforehand. Required is a.o. a commercially-furnished business establishment in Switzerland - so a “real office” - and a local resident director, who is managing the corporation verifiably. A nominee director is not possible.

 
 
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