HMRC internal manual

Corporate Intangibles Research and Development Manual

CIRD210160 - 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

- Czechia

- Denmark

- Estonia

- Finland

- Germany

- Hungary

- Poland

- Portugal

- Romania

- Slovakia

- Sweden