To qualify, your company must have significantly contributed to the creation or development of the patented invention, which must have been granted by the European Patent Office (EPO), UK Intellectual Property Office (UKIPO), or one of 13 EU states.

Alternatively, a patent can qualify if it has been in-licensed on an exclusive basis. Pending patents also qualify for the Patent Box, with benefits accumulating for up to six years until the year of grant.

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