Tax amortisation of intangible assets in Germany

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.

Germany

Summary Table

Country	Patents	Technology	Trademark	Customer relationships	Goodwill	Last update
Germany	RUL	RUL	RUL	RUL	15	Apr 2016

Further Detail and Source Legislation

The tax amortisation periods allowed in Germany are defined paragraph 7^[1] 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.

^ Paragraph 7 of Article 3 of the German Income Tax Law latest updated in May 2012

The ravens

Ravens are common characters in the traditional narratives and mythology around the world.

In Old Norse religion Odin the Allfather had in his service two ravens. These ravens' names were Hugin (Thought) and Munin (Memory). They flew around Midgard in search of news and information to return to the mighty god. At the end of their journey they would sit on his shoulders and whisper into his ears all that they had seen and heard.