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State Aid

State aid: Liechtenstein tax rules on revenues from intellectual property rights approved



Liechtenstein rules on tax deductions of revenues from software and scientific and technical databases are in line with EEA law, the EFTA Surveillance Authority decided today.

In November 2012, the Authority received a notification from Liechteinstein on changes to Article 55 of the Liechtentein Tax Act. The article provides for 80% of the income from revenues from certain intellectual property rights to be claimed as a deductible expense prior to the imposition of corporation tax. The Authority had cleared the current version of Article 55 in 2011 regarding certain patent rights, trademarks and designs as a general measure, on the basis that it was not selective and therefore does not constitute state aid. Liechtenstein now intends to extend this measure to revenues from software and scientific and technical databases.

After an assessment of the article, the Authority has found it to be a general measure and therefore not state aid within the meaning of EEA law.  

The tax deduction is available to all businesses, irrespective of size, legal structure or sector. Furthermore, the measure is designed to promote research and development, thus pursuing a general economic policy objective. The Authority therefore considers that no aid is involved.

A non-confidential version of today's decision will be published in the register of state aid decisions on the Authority's website, normally within a month.


For further information, please contact:

Mr. Trygve Mellvang-Berg
Press & Information Officer
tel. (+32)(0)2 286 18 66
mob. (+32)(0)492 900 187


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