Steuerliche Effekte europäischer Patentboxen

Abstract

Patent box systems have become particular popular in various European countries. In this article, we provide a survey on the design of the patent box regimes for a sample of European countries as well as on the empirical literature on profit shifting of multinational enterprises. The majority of these works, however, does not consider the impact of patent box regimes on profit shifting of multinationals. Therefore, we present in the second half of this article the results of the study by Koethenbuerger, Liberini and Stimmelmayr (2018), which explicitly analyses the profit shifting of multinationals by means of European patent boxes.