Patent tip: Get a patent or two and keep your Innovatiebox!

It was expected and it will be implemented in 2017; the end of the WBSO declaration entry for the innovation box (the 5% tax regime on company profits in stead of 25%). Only a patent is considered sufficient to be able to receive the reduction, aimed at stimulating the innovativeness of enterprises.

Well be aware, a patent may not even be sufficient to repair this. A negative written opinion, issued by the Dutch patent office may well annihilate your chances on getting into the innovation box regime. Dutch tax inspectors are now more and more studying in detail the files at the Dutch patent office.  They are not any longer accepting the reduced tax regime under the innovation box, if the written opinion is negative about the patentability of the invention.

And believe me, most written opinions are negative.....

Worse still, there is nothing to do to repair this negative opinion in a patent application. This is because the written opinion is only an opinion, not an appealable decision.

How to repair this? 

Well by filing a second application, with much more restricted, narrow claims, such that it is almost impossible for the patent examiner in question to issue a negative written opinion on this second patent application. 

Are you interested in how to strategically best cope with this issue and get the exact details on how to deal with it, please send me an email or give me a call, I will be happy to advice you. 

Thank you for reading my blog, 

Hendrik de Lange
Dutch and European Patent attorney
cellphone: +31 6 481 74 686