For the other IP assets (non obvious, useful and unique) to be qualifying, the person which utilizes them in furtherance of a business cannot generate annual gross revenues exceeding Euro 7.5m. Business names (including brands), trademarks, image rights and other intellectual property rights used to market products and services are not considered as qualifying intangible assets.

As in the previous regime, 80% of the overall profit arising from qualified intangible assets may be claimed as deemed deductible expense thus reducing the overall effective tax rate for such companies. Transitional rules exist for IPs entered into the previous regime before 30 June 2016.