IP Tax

We are specialists in the commercialisation and taxation of intellectual property. Intellectual property is a field that has long been ignored by SARS. However, the days of immunity have passed. Having skilled up in this area, intellectual property has now become a focus area for SARS.

A few of the intellectual property related tax risks are discussed in practice. However, please bear in mind that the articles are intended merely to raise awareness of certain issues. They cannot and do not canvass all potential intellectual property related tax issues. In addition, we have extensive experience in structured finance transactions using intellectual property (which have recently been tackled extremely successfully and aggressively by SARS) and would be pleased to assist you by providing objective opinions on such structures.

We provide tax-related advice on:

  • The licensing of intellectual property and the deductibility of royalty payments
  • Allowances available for the acquisition of intellectual property and
  • Allowances available for R&D.