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|
|Netherlands||RUL (5-20)||RUL (5-20)||RUL (5-20)||RUL (5-20)||10||Apr 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