Below you will find answers to the frequently asked questions. Is your question not listed? Feel free to contact one of our experts or submit your question via the contact form.
Frequently asked questions
No, the data itself does not have to be disclosed, but it is required to disclose the data requirements and the training method that is needed to train the machine learning model. In many cases, it is also advisable to describe what kind of machine learning model needs to be applied. If this is absent, the model itself may be considered to be insufficiently disclosed, which could result in a refusal of the application.
AI inventions that automate non-technical processes, such as business methods or purely abstract ideas, generally do not qualify for patent protection unless they involve a novel technical implementation that solves a technical problem. The key is whether the AI contributes to the technical character of the solution, not just the automation of non-technical activities.
Companies in the Netherlands that make profits with R&D projects can make use of the so-called innovation box. This innovation box is not actually a separate box, but rather an 80% exemption on the profit from the innovation. It applies to profits and losses from intangible assets which were produced under the Research and Development tax scheme (WBSO). This includes royalties, licenses, and profits from the sale of intellectual property. However, it also applies to part of the sale price of a product or service that incorporates the innovation. Aside from the WBSO, larger companies will also need to have a patent portfolio in order to use the innovation box.
In Belgium, there are several federal and regional support measures related to patents. It is possible to obtain a subsidy for the development of an invention, through company checks (cheques-entreprises) in Wallonia, or through the Innovation Voucher issued by Innoviris in Brussels. These subsidies may also be made available during the patent application stage.
On the other hand, companies that have a Belgian R&D entity are partly exempt from tax/profits tax on income derived from a patent where the patent can be attributed to this Belgian entity. This income includes royalties, licenses, profits from the sale of intellectual property, for instance, but also includes a part of the sale price of a product or service that incorporates the patented innovation. This tax exemption can amount to up to 85% per cent of the income. The exact calculation is fairly complicated and depends on many factors, so it is best to consult an expert.