Pursuant to the Act on Corporate Tax, royalty means:
- patent, utility model, plant variety right, supplementary protection certificate, legal protection of micro-electronic semiconductor products and results deriving from copyright protected software utilization license, use license and designation as an orphan medicinal product (exclusive rights);
- results deriving from the sale of exclusive rights, their de-recognition as a non-monetary asset contribution, and
- the portion of results deriving from the sale of products and provision of services relating to the value of exclusive rights.