What is the legal tax life time of an intangible asset?

Amortisation of intangible assets is not always tax deductible. Its deductibility depends on the corporate income tax legislation of single countries. Most countries define maximum amortisation rates or minimum number of years in which the amortisation of intangible assets can be deducted, if at all.

The following table displays the legal tax amortisation life times in years of the main types of intangible assets in some countries.

Click on the name of a country to find more detailed information and references to the local legislation.

CountryPatentsTechnologyTrademarkCustomer relationships GoodwillLast update  
Australia204not TABno TABno TABMay 2013  
AustriaRULRUL15RUL15May 2013  
Canada14.3 (75% only)14.3 (75% only)14.3 (75% only)14.3 (75% only)14.3 (75% only)May 2013  
China10101010no TABMay 2013  
France55no TABno TABno TABMay 2013  
GermanyRULRULRULRUL15May 2013  
Hong Kong115no TABno TABMay 2013  
India44444May 2013  
Ireland15 or RUL15 or RUL15 or RUL15 or RUL15May 2013  
Italy22181818May 2013  
Japan83-51055May 2013  
Malaysia52.55no TABno TABMay 2013  
Mexico6.76.7206.7no TABMay 2013  
NetherlandsRUL (5-20)RUL (5-20)RUL (5-20)RUL (5-20)10Sep 2013  
New ZealandRULRULRULno TABno TABMay 2013  
PolandRULRULRULRUL5Dec 2013  
RussiaRUL or ≥2RUL or ≥2RUL or 10RUL or 105Sep 2013  
South Africa20no TABno TABno TABno TABMay 2013  
Spain1010101020May 2013  
United Kingdom25 or RUL25 or RUL25 or RUL25 or RULno TABMay 2013  
United States of America15N/A151515May 2013  

RUL: remaining useful lifetime

No TAB: non deductible intangible asset under the country's tax legislation.

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