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.
| Country | Patents | Technology | Trademark | Customer relationships | Goodwill | Last update |
| Australia | 20 | 4 | not TAB | no TAB | no TAB | May 2013 |
| Austria | RUL | RUL | 15 | RUL | 15 | May 2013 |
| Canada | 14.3 (75% only) | 14.3 (75% only) | 14.3 (75% only) | 14.3 (75% only) | 14.3 (75% only) | May 2013 |
| China | 10 | 10 | 10 | 10 | no TAB | May 2013 |
| France | 5 | 5 | no TAB | no TAB | no TAB | May 2013 |
| Germany | RUL | RUL | RUL | RUL | 15 | May 2013 |
| Hong Kong | 1 | 1 | 5 | no TAB | no TAB | May 2013 |
| India | 4 | 4 | 4 | 4 | 4 | May 2013 |
| Ireland | 15 or RUL | 15 or RUL | 15 or RUL | 15 or RUL | 15 | May 2013 |
| Italy | 2 | 2 | 18 | 18 | 18 | May 2013 |
| Japan | 8 | 3-5 | 10 | 5 | 5 | May 2013 |
| Malaysia | 5 | 2.5 | 5 | no TAB | no TAB | May 2013 |
| Mexico | 6.7 | 6.7 | 20 | 6.7 | no TAB | May 2013 |
| Netherlands | 5 | 5 | 5 | 5 | 10 | May 2013 |
| New Zealand | RUL | RUL | RUL | no TAB | no TAB | May 2013 |
| South Africa | 20 | no TAB | no TAB | no TAB | no TAB | May 2013 |
| Spain | 10 | 10 | 10 | 10 | 20 | May 2013 |
| United Kingdom | 25 or RUL | 25 or RUL | 25 or RUL | 25 or RUL | no TAB | May 2013 |
| United States of America | 15 | N/A | 15 | 15 | 15 | May 2013 |
RUL: remaining useful lifetime
No TAB: non deductible intangible asset under the country's tax legislation.
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