Income tax exemption (section 13)
The section 13 exemption covers, among other things, income from royalties for the right to use a patent or software created by the entity own activity. The published list also states what the exemption relates to.
What the register contains
- Exemption subtype as classified by the source
- Tax period
- Amount exempted in EUR
- Text description of the patent or the exempted subject
Fields we return
| Field | Meaning |
|---|---|
| subtype | Exemption subtype as classified by the source. |
| period | Tax period. |
| exemption_eur | Amount exempted in EUR. |
| patent_text | Text description of the patent or exempted subject. |
What it is used for
The patent_text field is one of very few public sources where the intellectual property of a Slovak company is described in words rather than a code. For due diligence on a technology company it is a usable input.
Together with the R&D deduction it shows whether a company merely does development or already earns licence income from it.
Frequently asked questions
Who appears on this list?
Entities that claimed the section 13 income exemption. Not every developer will be there – only those who actually claimed it in their tax return.
Is patent_text always populated?
No. The source omits it for some subtypes and we return null in that case. We do not substitute an empty string.
Try it on your own data
A free account requires no payment card. Our database holds 2 160 466 entities from 48 public registers.