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  
Australia205no TABno TABno TABApr 2016  
AustriaRULRUL15RULno TABApr 2016  
Canada14.3 (75% only)14.3 (75% only)14.3 (75% only)14.3 (75% only)14.3 (75% only)Apr 2016  
ChinaRUL (≥10)RUL (≥10)RUL (≥10)RUL (≥10)no TABApr 2016  
FranceRUL (≥5)RUL (≤5)no TABno TABno TABApr 2016  
GermanyRULRULRULRUL15Apr 2016  
Hong Kong115no TABno TABApr 2016  
India44444Apr 2016  
Ireland15 or RUL15 or RUL15 or RUL15 or RUL15Apr 2016  
ItalyRUL (≥2)RUL (≥2)RUL (≥18)RUL (≥18)RUL (≥18)Apr 2016  
Japan83-51055Apr 2016  
Malaysia52.55no TABno TABApr 2016  
MexicoRUL (≥6.7)RUL (≥6.7)RUL (≥20)RUL (≥6.7)no TABApr 2016  
NetherlandsRUL (5-20)RUL (5-20)RUL (5-20)RUL (5-20)10Apr 2016  
New ZealandRULRULRULno TABno TABApr 2016  
PolandRULRULRULRUL5Apr 2016  
RussiaRUL (≥2)RUL (≥2)RUL or 10RUL or 105Apr 2016  
Singapore555no TABno TABApr 2016  
South Africa20no TABno TABno TABno TABApr 2016
SpainRULRULRUL (≥20)RUL20Apr 2016
United Kingdom25 or RUL25 or RUL25 or RULno TABno TABApr 2016
United States of America15N/A151515Apr 2016
Vietnam333RUL (≥20)3Apr 2016

RUL: remaining useful lifetime

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

*: Please click on the country for more detail.

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