The Program Law of 27 April 2007, which includes various income tax, corporate income tax and VAT measures was published in the Official Gazette of 8 May 2007
Corporate income tax
(a) Deduction for patent income. The new Arts. 205-1 to 205-5 ITC introduce a tax deduction for qualifying patent income.The deduction will apply to companies which have full ownership of the patent rights but also in cases of co-ownership or usufruct.
The ter…