{"id":33695,"date":"2023-02-20T11:26:07","date_gmt":"2023-02-20T11:26:07","guid":{"rendered":"https:\/\/www.qbc.gr\/?p=33695"},"modified":"2023-02-20T11:31:20","modified_gmt":"2023-02-20T11:31:20","slug":"tax-incentives-for-patent-development","status":"publish","type":"post","link":"https:\/\/www.qbc.gr\/en\/tax-incentives-for-patent-development\/","title":{"rendered":"Tax Incentives for Patent Development"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<div id=\"tw-container\" data-cp=\"1\" data-is-ver=\"false\" data-nnttsvi=\"1\" data-sbsl=\"ru,uk\" data-sm=\"1\" data-ssbp=\"false\" data-sugg-time=\"500\" data-sugg-url=\"https:\/\/clients1.google.com\/complete\/search\" data-uilc=\"el\" data-vil=\",af,af-ZA,am,am-ET,ar-EG,ar-AE,ar-KW,ar-QA,ar,ar-IL,ar-JO,ar-LB,ar-PS,az,az-AZ,bg,bg-BG,bn,bn-BD,bn-IN,ca,ca-es,cs,cs-CZ,de,de-DE,de-CH,de-AT,de-LI,en,en-US,en-CA,en-AU,en-NZ,en-GB,en-IN,en-KE,en-TZ,en-NG,en-GH,en-PH,en-ZA,es,es-ES,es-AR,es-UY,es-419,es-BO,es-CL,es-CR,es-CO,es-DO,es-EC,es-GT,es-HN,es-NI,es-PA,es-PE,es-PR,es-PY,es-SV,es-VE,es-MX,es-US,eu,eu-ES,fi,fi-FI,fr,fr-FR,fr-CH,fr-BE,gl,gl-ES,gu,gu-IN,he,he-IL,iw,iw-IL,hu,hu-HU,hy,hy-AM,id,id-ID,is,is-IS,it,it-IT,it-CH,ja,ja-JP,jv,jv-ID,ka,ka-GE,km,km-KH,kn,kn-IN,ko,ko-KR,la,lo,lo-LA,lv,lv-LV,ml,ml-IN,mr,mr-IN,ms,ms-MY,nl,nl-NL,nb,nb-NO,ne,ne-NP,pl,pl-PL,pt,pt-BR,pt-PT,ro,ro-RO,ru,ru-RU,si-LK,sk,sk-SK,sr,sr-RS,su,su-ID,sv,sv-SE,sw,sw-TZ,sw-KE,ta,ta-IN,ta-SG,ta-LK,ta-MY,te,te-IN,tr,tr-TR,ur,ur-PK,ur-IN,yue,yue-HK,yue-Hant-HK,zh-HK,zh,zh-CN,zh-cmn,zh-cmn-CN,zh-Hans,zh-Hans-CN,zh-cmn-Hans,zh-cmn-Hans-CN,cmn-CN,cmn-Hans,cmn-Hans-CN,zh-TW,zh-Hant-TW,cmn-TW,cmn-Hant-TW,zh-cmn-TW,zh-cmn-Hant-TW,zu,zu-ZA\">\n<div id=\"tw-ob\" class=\"tw-src-ltr\">\n<div class=\"oSioSc\">\n<div id=\"tw-target\">\n<div id=\"kAz1tf\" class=\"g9WsWb\">\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" tabindex=\"0\">\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">In order to promote innovation, the Income Tax Code and specifically Article 71A provides tax incentives for the development of patents. In particular, companies exploiting internationally recognized patents which are registered in their name will be exempt from income tax for the profits resulting from their exploitation for three consecutive years.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 16pt; color: #d4663e;\"><img class=\"alignleft wp-image-33696 size-full\" src=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Tax-Incentives-for-Patent-Development.png\" alt=\"Tax Incentives for Patent Development\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Tax-Incentives-for-Patent-Development.png 1200w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Tax-Incentives-for-Patent-Development-300x158.png 300w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Tax-Incentives-for-Patent-Development-1024x538.png 1024w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Tax-Incentives-for-Patent-Development-150x79.png 150w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/02\/Tax-Incentives-for-Patent-Development-768x403.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/span><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b1 \u0386\u03c1\u03b8\u03c1\u03bf\u03c5<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ab7145275f68\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ab7145275f68\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.qbc.gr\/en\/tax-incentives-for-patent-development\/#Tax_Incentives_for_Patent_Development\" >Tax Incentives for Patent Development<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.qbc.gr\/en\/tax-incentives-for-patent-development\/#Prerequisites_for_receiving_the_tax_incentive\" >Prerequisites for receiving the tax incentive<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.qbc.gr\/en\/tax-incentives-for-patent-development\/#What_is_defined_as_an_%E2%80%9CInternationally_Recognized_Patent%E2%80%9D\" >What is defined as an &#8220;Internationally Recognized Patent&#8221;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.qbc.gr\/en\/tax-incentives-for-patent-development\/#Procedure_for_recognizing_and_receiving_a_tax_incentive\" >Procedure for recognizing and receiving a tax incentive<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.qbc.gr\/en\/tax-incentives-for-patent-development\/#QBC_%E2%80%93_Quality_Business_Consultants\" >QBC \u2013 Quality Business Consultants<\/a><\/li><\/ul><\/nav><\/div>\n<h2 dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"Tax_Incentives_for_Patent_Development\"><\/span><span style=\"font-size: 16pt; color: #d4663e;\">Tax Incentives for Patent Development<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div id=\"tw-container\" data-cp=\"1\" data-is-ver=\"false\" data-nnttsvi=\"1\" data-sbsl=\"ru,uk\" data-sm=\"1\" data-ssbp=\"false\" data-sugg-time=\"500\" data-sugg-url=\"https:\/\/clients1.google.com\/complete\/search\" data-uilc=\"el\" data-vil=\",af,af-ZA,am,am-ET,ar-EG,ar-AE,ar-KW,ar-QA,ar,ar-IL,ar-JO,ar-LB,ar-PS,az,az-AZ,bg,bg-BG,bn,bn-BD,bn-IN,ca,ca-es,cs,cs-CZ,de,de-DE,de-CH,de-AT,de-LI,en,en-US,en-CA,en-AU,en-NZ,en-GB,en-IN,en-KE,en-TZ,en-NG,en-GH,en-PH,en-ZA,es,es-ES,es-AR,es-UY,es-419,es-BO,es-CL,es-CR,es-CO,es-DO,es-EC,es-GT,es-HN,es-NI,es-PA,es-PE,es-PR,es-PY,es-SV,es-VE,es-MX,es-US,eu,eu-ES,fi,fi-FI,fr,fr-FR,fr-CH,fr-BE,gl,gl-ES,gu,gu-IN,he,he-IL,iw,iw-IL,hu,hu-HU,hy,hy-AM,id,id-ID,is,is-IS,it,it-IT,it-CH,ja,ja-JP,jv,jv-ID,ka,ka-GE,km,km-KH,kn,kn-IN,ko,ko-KR,la,lo,lo-LA,lv,lv-LV,ml,ml-IN,mr,mr-IN,ms,ms-MY,nl,nl-NL,nb,nb-NO,ne,ne-NP,pl,pl-PL,pt,pt-BR,pt-PT,ro,ro-RO,ru,ru-RU,si-LK,sk,sk-SK,sr,sr-RS,su,su-ID,sv,sv-SE,sw,sw-TZ,sw-KE,ta,ta-IN,ta-SG,ta-LK,ta-MY,te,te-IN,tr,tr-TR,ur,ur-PK,ur-IN,yue,yue-HK,yue-Hant-HK,zh-HK,zh,zh-CN,zh-cmn,zh-cmn-CN,zh-Hans,zh-Hans-CN,zh-cmn-Hans,zh-cmn-Hans-CN,cmn-CN,cmn-Hans,cmn-Hans-CN,zh-TW,zh-Hant-TW,cmn-TW,cmn-Hant-TW,zh-cmn-TW,zh-cmn-Hant-TW,zu,zu-ZA\">\n<div id=\"tw-ob\" class=\"tw-src-ltr\">\n<div class=\"oSioSc\">\n<div id=\"tw-target\">\n<div id=\"kAz1tf\" class=\"g9WsWb\">\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" tabindex=\"0\">\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">In accordance with the provisions of article 71, they are exempt from income tax for three consecutive years,\u00a0<\/span><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">starting from the year in which revenue was first realized from the sale of products of its production,\u00a0<\/span><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\"> for the production of which an internationally recognized patent was used in the name of the same company by which was developed.<\/span><\/p>\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The amount of the exemption results from the following act: <\/span><\/p>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">Exemption amount = (Eligible research and development costs \/ Total research and development costs) X Profits from the exploitation of the patent <\/span><\/p>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">Eligible research and development costs may be increased by 30%, provided that they do not exceed the amount of total research and development costs.<\/span><\/p>\n<div id=\"tw-container\" data-cp=\"1\" data-is-ver=\"false\" data-nnttsvi=\"1\" data-sbsl=\"ru,uk\" data-sm=\"1\" data-ssbp=\"false\" data-sugg-time=\"500\" data-sugg-url=\"https:\/\/clients1.google.com\/complete\/search\" data-uilc=\"el\" data-vil=\",af,af-ZA,am,am-ET,ar-EG,ar-AE,ar-KW,ar-QA,ar,ar-IL,ar-JO,ar-LB,ar-PS,az,az-AZ,bg,bg-BG,bn,bn-BD,bn-IN,ca,ca-es,cs,cs-CZ,de,de-DE,de-CH,de-AT,de-LI,en,en-US,en-CA,en-AU,en-NZ,en-GB,en-IN,en-KE,en-TZ,en-NG,en-GH,en-PH,en-ZA,es,es-ES,es-AR,es-UY,es-419,es-BO,es-CL,es-CR,es-CO,es-DO,es-EC,es-GT,es-HN,es-NI,es-PA,es-PE,es-PR,es-PY,es-SV,es-VE,es-MX,es-US,eu,eu-ES,fi,fi-FI,fr,fr-FR,fr-CH,fr-BE,gl,gl-ES,gu,gu-IN,he,he-IL,iw,iw-IL,hu,hu-HU,hy,hy-AM,id,id-ID,is,is-IS,it,it-IT,it-CH,ja,ja-JP,jv,jv-ID,ka,ka-GE,km,km-KH,kn,kn-IN,ko,ko-KR,la,lo,lo-LA,lv,lv-LV,ml,ml-IN,mr,mr-IN,ms,ms-MY,nl,nl-NL,nb,nb-NO,ne,ne-NP,pl,pl-PL,pt,pt-BR,pt-PT,ro,ro-RO,ru,ru-RU,si-LK,sk,sk-SK,sr,sr-RS,su,su-ID,sv,sv-SE,sw,sw-TZ,sw-KE,ta,ta-IN,ta-SG,ta-LK,ta-MY,te,te-IN,tr,tr-TR,ur,ur-PK,ur-IN,yue,yue-HK,yue-Hant-HK,zh-HK,zh,zh-CN,zh-cmn,zh-cmn-CN,zh-Hans,zh-Hans-CN,zh-cmn-Hans,zh-cmn-Hans-CN,cmn-CN,cmn-Hans,cmn-Hans-CN,zh-TW,zh-Hant-TW,cmn-TW,cmn-Hant-TW,zh-cmn-TW,zh-cmn-Hant-TW,zu,zu-ZA\">\n<div id=\"tw-ob\" class=\"tw-src-ltr\">\n<div class=\"oSioSc\">\n<div id=\"tw-target\">\n<div id=\"kAz1tf\" class=\"g9WsWb\">\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" tabindex=\"0\">\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The exemption from income tax for the profits in question can also benefit newly founded or existing companies in which, during their formation or the increase of their share capital or corporate capital, an internationally recognized patent is contributed by the founder, shareholder or partner.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/accounting-outsourcing-and-supervision-why-are-they-the-new-norm\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Accounting Outsourcing &amp; Supervision Services &#8211; Why are they the new norm?<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"color: #005550;\"><strong><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 16pt;\"><span style=\"font-size: 14pt;\">What is defined as &#8220;Eligible research and development expenditure&#8221;<\/span> <\/span><\/strong><\/span><\/p>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\"><span style=\"color: #000000; font-size: 14pt;\">The amount of research and development costs, which are carried out, during the current and previous tax years by the company itself or have been assigned to third parties, unrelated to the company, and are directly related to the creation, development, or improvement of the patent (depreciation, current operating expenses, salaries of each level of staff, expenses for domestic and\u00a0<\/span><\/span><span class=\"Y2IQFc\" lang=\"en\"><span style=\"color: #000000; font-size: 14pt;\">international travel, expenses for a wide range of consumables, and expenses for patent issuance).<\/span><\/span><\/p>\n<p dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"color: #005550;\"><strong><span style=\"font-size: 16pt;\"><span style=\"font-size: 14pt;\">What is defined as &#8220;Total Research and Development Expenditure&#8221;<\/span> <\/span><\/strong><\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\">All eligible and non-eligible research and development expenses, directly related to the creation, development, or improvement of the <\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\">patent and incurred during the current and previous tax years.<\/span><\/p>\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><strong><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #005550;\"><span style=\"font-size: 16pt;\"><span style=\"font-size: 14pt;\">What is defined as &#8220;Profits from the exploitation of the patent&#8221;<\/span> <\/span><\/span><\/strong><\/p>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\"> &#8220;Profits from the exploitation of the patent&#8221; is defined as the income obtained in return for the use or the right to use the patent rights, as well as the proceeds from the sale of the patents, after deducting the eligible expenses for research and development, which correspond to these incomes and which were realized in the current tax year.\u00a0<\/span><\/p>\n<div id=\"tw-container\" data-cp=\"1\" data-is-ver=\"false\" data-nnttsvi=\"1\" data-sbsl=\"ru,uk\" data-sm=\"1\" data-ssbp=\"false\" data-sugg-time=\"500\" data-sugg-url=\"https:\/\/clients1.google.com\/complete\/search\" data-uilc=\"el\" data-vil=\",af,af-ZA,am,am-ET,ar-EG,ar-AE,ar-KW,ar-QA,ar,ar-IL,ar-JO,ar-LB,ar-PS,az,az-AZ,bg,bg-BG,bn,bn-BD,bn-IN,ca,ca-es,cs,cs-CZ,de,de-DE,de-CH,de-AT,de-LI,en,en-US,en-CA,en-AU,en-NZ,en-GB,en-IN,en-KE,en-TZ,en-NG,en-GH,en-PH,en-ZA,es,es-ES,es-AR,es-UY,es-419,es-BO,es-CL,es-CR,es-CO,es-DO,es-EC,es-GT,es-HN,es-NI,es-PA,es-PE,es-PR,es-PY,es-SV,es-VE,es-MX,es-US,eu,eu-ES,fi,fi-FI,fr,fr-FR,fr-CH,fr-BE,gl,gl-ES,gu,gu-IN,he,he-IL,iw,iw-IL,hu,hu-HU,hy,hy-AM,id,id-ID,is,is-IS,it,it-IT,it-CH,ja,ja-JP,jv,jv-ID,ka,ka-GE,km,km-KH,kn,kn-IN,ko,ko-KR,la,lo,lo-LA,lv,lv-LV,ml,ml-IN,mr,mr-IN,ms,ms-MY,nl,nl-NL,nb,nb-NO,ne,ne-NP,pl,pl-PL,pt,pt-BR,pt-PT,ro,ro-RO,ru,ru-RU,si-LK,sk,sk-SK,sr,sr-RS,su,su-ID,sv,sv-SE,sw,sw-TZ,sw-KE,ta,ta-IN,ta-SG,ta-LK,ta-MY,te,te-IN,tr,tr-TR,ur,ur-PK,ur-IN,yue,yue-HK,yue-Hant-HK,zh-HK,zh,zh-CN,zh-cmn,zh-cmn-CN,zh-Hans,zh-Hans-CN,zh-cmn-Hans,zh-cmn-Hans-CN,cmn-CN,cmn-Hans,cmn-Hans-CN,zh-TW,zh-Hant-TW,cmn-TW,cmn-Hant-TW,zh-cmn-TW,zh-cmn-Hant-TW,zu,zu-ZA\">\n<div id=\"tw-ob\" class=\"tw-src-ltr\">\n<div class=\"oSioSc\">\n<div id=\"tw-target\">\n<div id=\"kAz1tf\" class=\"g9WsWb\">\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" tabindex=\"0\">\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">Also, profits from the exploitation of the patent are also understood as the profits from the sale of products produced by the company, regardless of whether they were produced in the company&#8217;s own facilities or those of third parties, for which a patent was used, to the extent that they correspond to the use of the patent.<\/span><\/p>\n<\/div>\n<div id=\"tw-target-rmn-container\" class=\"tw-target-rmn tw-ta-container F0azHf tw-nfl\">\n<pre id=\"tw-target-rmn\" class=\"tw-data-placeholder tw-text-small tw-ta\" dir=\"ltr\" data-placeholder=\"\"><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/debra-directive-eu-tax-incentives-for-equite-financing\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>DEBRA Directive EU &#8211; Tax Incentives for Equity Financing<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"Prerequisites_for_receiving_the_tax_incentive\"><\/span><span style=\"color: #d4663e;\"><strong><span style=\"font-size: 14pt;\"><span style=\"font-size: 16pt;\">Prerequisites for receiving the tax incentive<\/span> <\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\">There is a link to the research and development costs incurred by the company to develop the patent<\/span><\/li>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\">The company makes profits from the exploitation of the patent <\/span><\/li>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\">The patent must be valid until the last day of the use for which the exemption is requested<\/span><\/li>\n<\/ul>\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"What_is_defined_as_an_%E2%80%9CInternationally_Recognized_Patent%E2%80%9D\"><\/span><strong><span class=\"Y2IQFc\" lang=\"en\"><span style=\"color: #000000; font-size: 16pt;\"><span style=\"color: #d4663e;\">What is defined as an &#8220;Internationally Recognized Patent&#8221;<\/span> <\/span><\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">An <span style=\"color: #005550;\"><strong>&#8220;Internationally Recognized Patent&#8221;<\/strong><\/span> is defined as a patent for which a patent has been granted that falls under at least one (1) of the following cases:<\/span><\/p>\n<ul>\n<li id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">&#8220;European Patent&#8221;, granted by the European Patent Office and registered in Greece. <\/span><\/li>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">&#8220;Patent&#8221;, which is registered in the Industrial Property Organization (IPO) excluding Utility Model Certificates (UPM), which is also registered in another state that:<\/span>\n<ul>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\">has acceded to the European Patent Convention or cooperates under it, or is a member of O.O.S.A., or <\/span><\/li>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span style=\"font-size: 14pt; color: #000000;\">in the status of a candidate country for accession or in the status of enhanced commitment.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"Procedure_for_recognizing_and_receiving_a_tax_incentive\"><\/span><strong><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 16pt;\"><span style=\"color: #000000;\"><span style=\"color: #d4663e;\">Procedure for recognizing and receiving a tax incentive<\/span> <\/span><\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">The interested company submits an application for affiliation to the General Secretariat of Industry of the Ministry of Economy and Development,\u00a0<\/span><span class=\"Y2IQFc\" lang=\"en\" style=\"font-size: 14pt; color: #000000;\">which forwards it to the O.B.I.<\/span><\/li>\n<\/ul>\n<div id=\"tw-ob\" class=\"tw-src-ltr\">\n<div class=\"oSioSc\">\n<div id=\"tw-target\">\n<div id=\"kAz1tf\" class=\"g9WsWb\">\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" style=\"text-align: justify;\" tabindex=\"0\">\n<ul>\n<li id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">O.B.I. establishes, after a thorough examination of the supporting documents provided, that the internationally recognized patent was used for the production of the product or the provision of a service, in the year in which revenues from the sale of products or the provision of services were realized for the first time, and that this has according to the provisions herein developed by the company, and <\/span><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">then issues a reasoned positive or negative opinion.<\/span><\/li>\n<\/ul>\n<div id=\"tw-container\" data-cp=\"1\" data-is-ver=\"false\" data-nnttsvi=\"1\" data-sbsl=\"ru,uk\" data-sm=\"1\" data-ssbp=\"false\" data-sugg-time=\"500\" data-sugg-url=\"https:\/\/clients1.google.com\/complete\/search\" data-uilc=\"el\" data-vil=\",af,af-ZA,am,am-ET,ar-EG,ar-AE,ar-KW,ar-QA,ar,ar-IL,ar-JO,ar-LB,ar-PS,az,az-AZ,bg,bg-BG,bn,bn-BD,bn-IN,ca,ca-es,cs,cs-CZ,de,de-DE,de-CH,de-AT,de-LI,en,en-US,en-CA,en-AU,en-NZ,en-GB,en-IN,en-KE,en-TZ,en-NG,en-GH,en-PH,en-ZA,es,es-ES,es-AR,es-UY,es-419,es-BO,es-CL,es-CR,es-CO,es-DO,es-EC,es-GT,es-HN,es-NI,es-PA,es-PE,es-PR,es-PY,es-SV,es-VE,es-MX,es-US,eu,eu-ES,fi,fi-FI,fr,fr-FR,fr-CH,fr-BE,gl,gl-ES,gu,gu-IN,he,he-IL,iw,iw-IL,hu,hu-HU,hy,hy-AM,id,id-ID,is,is-IS,it,it-IT,it-CH,ja,ja-JP,jv,jv-ID,ka,ka-GE,km,km-KH,kn,kn-IN,ko,ko-KR,la,lo,lo-LA,lv,lv-LV,ml,ml-IN,mr,mr-IN,ms,ms-MY,nl,nl-NL,nb,nb-NO,ne,ne-NP,pl,pl-PL,pt,pt-BR,pt-PT,ro,ro-RO,ru,ru-RU,si-LK,sk,sk-SK,sr,sr-RS,su,su-ID,sv,sv-SE,sw,sw-TZ,sw-KE,ta,ta-IN,ta-SG,ta-LK,ta-MY,te,te-IN,tr,tr-TR,ur,ur-PK,ur-IN,yue,yue-HK,yue-Hant-HK,zh-HK,zh,zh-CN,zh-cmn,zh-cmn-CN,zh-Hans,zh-Hans-CN,zh-cmn-Hans,zh-cmn-Hans-CN,cmn-CN,cmn-Hans,cmn-Hans-CN,zh-TW,zh-Hant-TW,cmn-TW,cmn-Hant-TW,zh-cmn-TW,zh-cmn-Hant-TW,zu,zu-ZA\">\n<div id=\"tw-ob\" class=\"tw-src-ltr\">\n<div class=\"oSioSc\">\n<div id=\"tw-target\">\n<div id=\"kAz1tf\" class=\"g9WsWb\">\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" tabindex=\"0\">\n<ul>\n<li id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The decision is forwarded to the General Secretariat of Industry in order for the Minister of Economy and Development to issue an approving or <\/span><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">rejecting decision.<\/span><\/li>\n<\/ul>\n<div id=\"tw-container\" data-cp=\"1\" data-is-ver=\"false\" data-nnttsvi=\"1\" data-sbsl=\"ru,uk\" data-sm=\"1\" data-ssbp=\"false\" data-sugg-time=\"500\" data-sugg-url=\"https:\/\/clients1.google.com\/complete\/search\" data-uilc=\"el\" data-vil=\",af,af-ZA,am,am-ET,ar-EG,ar-AE,ar-KW,ar-QA,ar,ar-IL,ar-JO,ar-LB,ar-PS,az,az-AZ,bg,bg-BG,bn,bn-BD,bn-IN,ca,ca-es,cs,cs-CZ,de,de-DE,de-CH,de-AT,de-LI,en,en-US,en-CA,en-AU,en-NZ,en-GB,en-IN,en-KE,en-TZ,en-NG,en-GH,en-PH,en-ZA,es,es-ES,es-AR,es-UY,es-419,es-BO,es-CL,es-CR,es-CO,es-DO,es-EC,es-GT,es-HN,es-NI,es-PA,es-PE,es-PR,es-PY,es-SV,es-VE,es-MX,es-US,eu,eu-ES,fi,fi-FI,fr,fr-FR,fr-CH,fr-BE,gl,gl-ES,gu,gu-IN,he,he-IL,iw,iw-IL,hu,hu-HU,hy,hy-AM,id,id-ID,is,is-IS,it,it-IT,it-CH,ja,ja-JP,jv,jv-ID,ka,ka-GE,km,km-KH,kn,kn-IN,ko,ko-KR,la,lo,lo-LA,lv,lv-LV,ml,ml-IN,mr,mr-IN,ms,ms-MY,nl,nl-NL,nb,nb-NO,ne,ne-NP,pl,pl-PL,pt,pt-BR,pt-PT,ro,ro-RO,ru,ru-RU,si-LK,sk,sk-SK,sr,sr-RS,su,su-ID,sv,sv-SE,sw,sw-TZ,sw-KE,ta,ta-IN,ta-SG,ta-LK,ta-MY,te,te-IN,tr,tr-TR,ur,ur-PK,ur-IN,yue,yue-HK,yue-Hant-HK,zh-HK,zh,zh-CN,zh-cmn,zh-cmn-CN,zh-Hans,zh-Hans-CN,zh-cmn-Hans,zh-cmn-Hans-CN,cmn-CN,cmn-Hans,cmn-Hans-CN,zh-TW,zh-Hant-TW,cmn-TW,cmn-Hant-TW,zh-cmn-TW,zh-cmn-Hant-TW,zu,zu-ZA\">\n<div id=\"tw-ob\" class=\"tw-src-ltr\">\n<div class=\"oSioSc\">\n<div id=\"tw-target\">\n<div id=\"kAz1tf\" class=\"g9WsWb\">\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" tabindex=\"0\">\n<ul>\n<li id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The supporting documents submitted, which should be legally certified, include a copy of the Patent as well as a certificate of its validity or proof of payment of fees to the competent patent office for the uses for which the tax exemption is requested.<\/span><\/li>\n<\/ul>\n<div id=\"tw-container\" data-cp=\"1\" data-is-ver=\"false\" data-nnttsvi=\"1\" data-sbsl=\"ru,uk\" data-sm=\"1\" data-ssbp=\"false\" data-sugg-time=\"500\" data-sugg-url=\"https:\/\/clients1.google.com\/complete\/search\" data-uilc=\"el\" data-vil=\",af,af-ZA,am,am-ET,ar-EG,ar-AE,ar-KW,ar-QA,ar,ar-IL,ar-JO,ar-LB,ar-PS,az,az-AZ,bg,bg-BG,bn,bn-BD,bn-IN,ca,ca-es,cs,cs-CZ,de,de-DE,de-CH,de-AT,de-LI,en,en-US,en-CA,en-AU,en-NZ,en-GB,en-IN,en-KE,en-TZ,en-NG,en-GH,en-PH,en-ZA,es,es-ES,es-AR,es-UY,es-419,es-BO,es-CL,es-CR,es-CO,es-DO,es-EC,es-GT,es-HN,es-NI,es-PA,es-PE,es-PR,es-PY,es-SV,es-VE,es-MX,es-US,eu,eu-ES,fi,fi-FI,fr,fr-FR,fr-CH,fr-BE,gl,gl-ES,gu,gu-IN,he,he-IL,iw,iw-IL,hu,hu-HU,hy,hy-AM,id,id-ID,is,is-IS,it,it-IT,it-CH,ja,ja-JP,jv,jv-ID,ka,ka-GE,km,km-KH,kn,kn-IN,ko,ko-KR,la,lo,lo-LA,lv,lv-LV,ml,ml-IN,mr,mr-IN,ms,ms-MY,nl,nl-NL,nb,nb-NO,ne,ne-NP,pl,pl-PL,pt,pt-BR,pt-PT,ro,ro-RO,ru,ru-RU,si-LK,sk,sk-SK,sr,sr-RS,su,su-ID,sv,sv-SE,sw,sw-TZ,sw-KE,ta,ta-IN,ta-SG,ta-LK,ta-MY,te,te-IN,tr,tr-TR,ur,ur-PK,ur-IN,yue,yue-HK,yue-Hant-HK,zh-HK,zh,zh-CN,zh-cmn,zh-cmn-CN,zh-Hans,zh-Hans-CN,zh-cmn-Hans,zh-cmn-Hans-CN,cmn-CN,cmn-Hans,cmn-Hans-CN,zh-TW,zh-Hant-TW,cmn-TW,cmn-Hant-TW,zh-cmn-TW,zh-cmn-Hant-TW,zu,zu-ZA\">\n<div id=\"tw-ob\" class=\"tw-src-ltr\">\n<div class=\"oSioSc\">\n<div id=\"tw-target\">\n<div id=\"kAz1tf\" class=\"g9WsWb\">\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" tabindex=\"0\">\n<ul>\n<li id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The decision issued by the Ministry of Economy and Development includes the name of the business subject to the provisions of article 71A of Law 4172\/2013, the product or service it produces or provides, as the case may be, as well as the uses for which it is the above affiliation applies.<\/span><\/li>\n<\/ul>\n<div id=\"tw-container\" data-cp=\"1\" data-is-ver=\"false\" data-nnttsvi=\"1\" data-sbsl=\"ru,uk\" data-sm=\"1\" data-ssbp=\"false\" data-sugg-time=\"500\" data-sugg-url=\"https:\/\/clients1.google.com\/complete\/search\" data-uilc=\"el\" data-vil=\",af,af-ZA,am,am-ET,ar-EG,ar-AE,ar-KW,ar-QA,ar,ar-IL,ar-JO,ar-LB,ar-PS,az,az-AZ,bg,bg-BG,bn,bn-BD,bn-IN,ca,ca-es,cs,cs-CZ,de,de-DE,de-CH,de-AT,de-LI,en,en-US,en-CA,en-AU,en-NZ,en-GB,en-IN,en-KE,en-TZ,en-NG,en-GH,en-PH,en-ZA,es,es-ES,es-AR,es-UY,es-419,es-BO,es-CL,es-CR,es-CO,es-DO,es-EC,es-GT,es-HN,es-NI,es-PA,es-PE,es-PR,es-PY,es-SV,es-VE,es-MX,es-US,eu,eu-ES,fi,fi-FI,fr,fr-FR,fr-CH,fr-BE,gl,gl-ES,gu,gu-IN,he,he-IL,iw,iw-IL,hu,hu-HU,hy,hy-AM,id,id-ID,is,is-IS,it,it-IT,it-CH,ja,ja-JP,jv,jv-ID,ka,ka-GE,km,km-KH,kn,kn-IN,ko,ko-KR,la,lo,lo-LA,lv,lv-LV,ml,ml-IN,mr,mr-IN,ms,ms-MY,nl,nl-NL,nb,nb-NO,ne,ne-NP,pl,pl-PL,pt,pt-BR,pt-PT,ro,ro-RO,ru,ru-RU,si-LK,sk,sk-SK,sr,sr-RS,su,su-ID,sv,sv-SE,sw,sw-TZ,sw-KE,ta,ta-IN,ta-SG,ta-LK,ta-MY,te,te-IN,tr,tr-TR,ur,ur-PK,ur-IN,yue,yue-HK,yue-Hant-HK,zh-HK,zh,zh-CN,zh-cmn,zh-cmn-CN,zh-Hans,zh-Hans-CN,zh-cmn-Hans,zh-cmn-Hans-CN,cmn-CN,cmn-Hans,cmn-Hans-CN,zh-TW,zh-Hant-TW,cmn-TW,cmn-Hant-TW,zh-cmn-TW,zh-cmn-Hant-TW,zu,zu-ZA\">\n<div id=\"tw-ob\" class=\"tw-src-ltr\">\n<div class=\"oSioSc\">\n<div id=\"tw-target\">\n<div id=\"kAz1tf\" class=\"g9WsWb\">\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" style=\"text-align: justify;\" tabindex=\"0\">\n<ul>\n<li id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The above decision is notified to the Public Economic Service (PSO) to which the company is subject.<\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Shell Companies in the EU &#8211; Fighting Tax Evasion<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"QBC_%E2%80%93_Quality_Business_Consultants\"><\/span><span style=\"font-size: 16pt; color: #d4663e;\"><strong>QBC<\/strong><strong> \u2013 <\/strong><strong>Quality<\/strong> <strong>Business<\/strong> <strong>Consultants<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">QBC satisfies a wide range of needs related to companies&#8217; financial and accounting requirements, regardless of their size and industry. In particular, we offer customized accounting outsourcing solutions tailored to the particular needs of our clients.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Our team consists of highly qualified Accountants, Tax Professionals, Business Consultants, and Internal Auditors. This strategic composition of our team provides a competitive advantage, that of supporting businesses in multiple ways.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">Keeping abreast of the latest developments in tax legislation, QBC is at your side to help you achieve maximum tax compliance and benefit for your business.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;30px&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">For more information about <a href=\"https:\/\/www.qbc.gr\/en\/tax-services\/\">corporate taxation<\/a>, you can contact us by phone at 216 900 7576 or submit a contact request.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><img class=\"wp-image-25468 size-full alignnone\" src=\"http:\/\/www.qbc.gr\/wp-content\/uploads\/2019\/12\/2.png\" alt=\"\" width=\"237\" height=\"72\" \/><\/p>\n<p style=\"text-align: justify;\">T: + 30 216 900 7576<br \/>\nE: info@qbc.gr<\/p>\n<p>[\/vc_column_text]<div class=\"socials socials-list socials-colored-hover socials-rounded socials-alignment-left\"><a class=\"socials-item\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/company\/qbc-quality-business-consultants\/\" style=\"color: #0f544f;\" aria-label=\"linkedin\"><i class=\"socials-item-icon linkedin\" style=\"font-size: 30px\"><\/i><\/a><a class=\"socials-item\" target=\"_blank\" href=\"https:\/\/www.facebook.com\/qbcgr\/\" style=\"color: #0f544f;\" aria-label=\"facebook\"><i class=\"socials-item-icon facebook\" style=\"font-size: 30px\"><\/i><\/a><\/div>[\/vc_column][vc_column width=&#8221;1\/2&#8243;]<div class=\" ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-block \" href=\"https:\/\/calendly.com\/quality-business-consultants\/appointment-with-a-consultant\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-1397\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-block ubtn-no-hover-bg  ulta-grow  ubtn-center   tooltip-6ab7145270317 ubtn-block\"  data-hover=\"\" data-border-color=\"#ffffff\" data-bg=\"#d4663e\" data-hover-bg=\"\" data-border-hover=\"#ffffff\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-1397'  data-responsive-json-new='{\"font-size\":\"desktop:16px;\",\"line-height\":\"\"}'  style=\"font-weight:bold;border-radius:4px;border-width:2px;border-color:#ffffff;border-style:double;background: #d4663e;color: #ffffff;\"><span class=\"ubtn-hover\" style=\"background-color:\"><\/span><span class=\"ubtn-data ubtn-text \" >Book a meeting with a Tax Consultant<\/span><\/button><\/a><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Tax Incentives for Patent Development. In order to promote innovation, the Income Tax Code and specifically Article 71A provides tax incentives for the &#8230;<\/p>\n","protected":false},"author":2,"featured_media":33696,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73,88,72],"tags":[],"class_list":{"0":"post-33695","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-news","8":"category-qbc-sumsitup-en","9":"category-tax-news"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Incentives for Patent Development - QBC<\/title>\n<meta name=\"description\" content=\"Tax Incentives for Patent Development. 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