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HMRC internal manual

Corporate Intangibles Research and Development Manual

Patent Box: qualifying companies: qualifying IP rights: EEA qualifying patent jurisdictions

The Patent Box is extended to other EEA states which have similar examination and patentability criteria as the UK. A list of qualifying patent jurisdictions, together with a description of the types of patent rights, has been published in exercise of the power conferred by CTA10/S357BB(1)(c) and (7), SI 2013/420 Profits from Patents (EEA Rights) Order 2013, and are as follows:

* Austria
* Bulgaria
* Czech Republic
* Denmark
* Estonia
* Finland
* Germany
* Hungary
* Poland
* Portugal
* Romania
* Slovakia
* Sweden