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.

Summary Table

CountryPatentsTechnologyTrademarkCustomer relationships GoodwillLast update
AustriaRULRUL15RULno TABApr 2016

Further Detail and Source Legislation

Tax amortisation of intangibles in Austria is defined by the Austrian Income Tax Law.[1]

As a general rule, amortisation of intangible assets can be deducted over their useful lifetime.[2]

The current tax legislation does not allow tax amortisation of goodwill for acquisitions closing after 28 February 2014.[3] 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.[4]

  1. ^ Income Tax Law - Einkommensteuergesetz (EStG)
  2. ^ Article 7 of the Austrian Income Tax Law
  3. ^ Deloitte's Austria Tax Alert 20 March 2014
  4. ^ Austria, Corporate Deductions, pwc

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