The basic conditions for the exploitation of the specific Law and its benefits are the inventor, regardless of whether he is a natural or legal person,

- to be the beneficiary of a Patent issued by the Industrial Property Organization (IPO),
- to have a Patent registered in a member state of the European Convention on Intellectual Property Rights or in a member state of the OECD .

Otherwise, it is sufficient for the beneficiary to already have a registered European Patent, also registered in Greece.

Finally, the Patent must be valid at least until the last day of use for which income tax exemption is requested.

All new and existing companies, whose intangible capital includes an internationally recognized patent, can also benefit from the tax exemption.

In order to be included in article 71A of Law 4172/13 and for the inventor to benefit from the tax exemption, he should submit:

-Copy of the Patent, as well as confirmation of its validity or proof of payment of fees to the competent patent office, for the uses where the tax exemption is requested,

and

-documents originating from abroad must be authenticated and certified with an Apostille of the Hague Convention or be authenticated by a Greek consular or diplomatic authority.

You can call us every day at 210-9358482, so that we can inform you in detail about how you will be able to take advantage of the benefits of the Law and take advantage of the corresponding tax exemption.

You can call us every day at 210-9358482, so that we can inform you in detail about how you will be able to take advantage of the benefits of the Law and take advantage of the corresponding tax exemption.