Chałas & Partners Law Firm renders professional services in relation to valuation of industrial property rights, including trademarks and patents, as well as legal counselling and tax counselling in respect of possibilities of their application in a business. Valuations prepared by us may be used for information, transaction and evidential purposes before courts, offices and other entities.
Industrial property rights, i.e. trademarks, patents, utility models and industrial designs, are intangible assets of a business. At the same time, sometimes these assets are the most valuable financial asset of a business. Protected industrial property rights may be a subject of trade, including in-kind contribution, sale and licence. As assets, these rights may be used in a business for balance sheet purposes (e.g. to increase the enterprise’s book value) and tax purposes (in tax planning).
What is important, the use of industrial property rights as assets of an enterprise requires their valuation. It is a process in which a value of a given right, e.g a trademark, is estimated on the basis of economic, accounting, legal and marketing data. One of basic methods of valuation of industrial property rights is an income-based valuation method based on so-called hypothetical licence fees.