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
NetherlandsRUL (5-20)RUL (5-20)RUL (5-20)RUL (5-20)10Apr 2016

Further Detail and Source Legislation

Depreciation is available on the acquired assets that are necessary for carrying on the business, provided that their value diminishes over time. Maximum annual amortisation and depreciation percentages apply to goodwill (10%) and business assets other than goodwill and real estate (20%).[1]

  1. ^ Taxation of Cross-Border Mergers and Acquisitions, KPMG

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