Malta has published Legal Notice 208 of 2019, which contains the Patent Box Regime (Deduction) Rules, 2019. The Rules provide for the introduction of a deduction for income from qualifying intellectual property (IP) in line with the modified nexus approach of BEPS Action 5.
Qualifying IP
Qualifying IP under the regime includes:
- a patent or patents, whether issued or applied for, or where the issue of the patent is still pending, and extensions of patent protection;
- assets in respect of…