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
PolandRULRULRULRUL5Apr 2016

Further Detail and Source Legislation

The tax amortisation periods of intangible assets allowed in Poland are defined in the CIT Law.

Intangible Assets: For the purchaser the acquisition price of the fixed assets and intangibles will be the base for tax-depreciation purposes. Individual depreciation rates (higher than the standard rate) can normally be applied to secondhand assets.[1]
Goodwill: must be amortised in 5 years (minimum). In justified cases such period can be extended to 20 years.[2]


  1. ^ KPMG - Taxation of Cross-Border Merger and Acquisitions (see page 3: Depreciation)
  2. ^ KPMG - Investment in Poland (see page 65)

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