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
| Country | Patents | Technology | Trademark | Customer relationships | Goodwill | Last update |
| Turkey | RUL | RUL | RUL | RUL | no TAB | Apr 2016 |
Further Detail and Source Legislation
Tax amortisation of intangibles in Turkey is explained in Tax Procedures Code General Communique Series No.: 333, 339, 365 and 389[1].
Tax amortization of goodwill is not allowed in a share deal. Tax amortisation of goodwill in an asset deal is 5 years.
Other intangible assets are amortized for their remaining useful lifetime[2] [3].
