At present, 13 of the 27 EU Member States have a patent box regime, according to a study published on Tuesday 16 July by the business-oriented think-tank Tax Foundation Europe.
These countries are: Belgium, Cyprus, France, Hungary, Ireland, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Slovakia and Spain. Most patent box regimes have been introduced over the last two decades. Tax rates vary widely from country to country and range from 1.75% in Malta to 10.5% in...