What useful life should be considered when estimating the TAB factor 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. This page displays the legal tax amortisation periods of the main types of intangible assets.
|Country||Patents||Technology||Trademark||Customer relationships||Goodwill||Last update|
|Austria||RUL||RUL||15||RUL||no TAB||Apr 2016|
Further Detail and Source Legislation
Tax amortisation of intangibles in Austria is defined by the Austrian Income Tax Law.
As a general rule, amortisation of intangible assets can be deducted over their useful lifetime.
The current tax legislation does not allow tax amortisation of goodwill for acquisitions closing after 28 February 2014. Under the previous tax legislation, tax amortisation goodwill was allowed over a period of 15 years.
According to specialized reports, amortisation of trademarks is usually deducted in 15 years.