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.
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Further Detail and Source Legislation
The tax amortisation periods allowed in Germany are defined paragraph 7 of Article 3 of the German Income Tax Law last updated in May 2012.
Intangible assets (in general): tax amortisation is allowed in line with the useful life of the asset.
Goodwill: tax amortisation is allowed for a period of 15 years.