"The Liechtenstein IP Box, brief commentary on selected aspects and outlook"

The IP box enables the tax-efficient exploitation of income from intellectual property rights and is the subject of numerous tax policy debates. It offers companies incentives to maintain existing rights and develop new innovations. Countries such as Belgium, China, France, Liechtenstein and Luxembourg have already introduced corresponding laws. The Liechtenstein IP Box covers a large number of intellectual property rights, including patents, trademarks, designs and software. Income from their exploitation can take many forms, such as sales, license fees or damages. The introduction of the IP Box leads to an economic advantage for companies and can cause cross-border shifts in the ownership of intellectual property rights. The legal development of the IP Box in Liechtenstein was characterized by adjustments and the involvement of various interest groups. In the future, input-oriented support measures could be added in order to further increase Liechtenstein's attractiveness as a research location.

Topics in the publication

• Definition of the IP Box
• Development of Art. 55 SteG and ESA notification
• Relevant group of intellectual property rights
• Income from intellectual property rights
• Legal systems and foreign intellectual property rights
• Promotion of research and development
• Future outlook