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Trademarks, domain names, and IP for Free?
Last year, the Irish Government introduced a tax relief on the costs of acquiring intellectual property through business or companies trading in this jurisdiction.
Last year, the Irish Government introduced a tax relief on the costs of acquiring intellectual property through business or companies trading in this jurisdiction. The full costs of acquisition can now offset against the taxable income of the company or business based here. This means that companies and businesses can now increase their asset base by registering their business name, product or brand as a trade mark, register or acquire (by purchase outright or licence) domain names, existing trademarks, patent and many other intellectual property items such as copyright, know-now or trade secrets and write off the costs as a capital allowance against the taxable income of that business. The asset can be purchased from a third party or a foreign affiliate. It can also be purchased from another Irish business, subject to certain conditions. There is a requirement that if the registered trademark or other intellectual property is sold within 15 years of it's acquisition that a claw back may be applied.