Kehrtwende bei Krypto-Besteuerung in Deutschland in Sicht
September 10, 2026
Establishing and securing intellectual property and intangible assets with complete legal certainty.
Intellectual property (IP) is the core asset of modern enterprises. We guide you every step of the way—from assessing protectability to managing EUIPO and WIPO registrations, licensing agreements, and the enforcement of your rights. We help safeguard your innovations, trademarks, and patents through precise registrations and strategic licensing structures—in Malta, across the EU, and worldwide.
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Phase I: Intellectual Property-Audit & Strategy
Assessment of the protectability of trademarks, designs, and patents. Comprehensive clearance searches to prevent conflicts with third-party rights. Strategic counsel on selecting the optimal jurisdiction and filing route (EUIPO / WIPO).
Phase II: Registration & Portfolio Management
Execution of EU trademark applications and national filings. Coordination of patent applications. Monitoring of protection periods and renewal deadlines, alongside proactive portfolio management.
Phase III: Commercialisation & Enforcement
Drafting of licensing and franchise agreements. Legal counsel on leveraging the Maltese Patent Box / IP Box regime. Out-of-court and judicial enforcement of intellectual property rights in the event of infringements.
1. Why is protecting intellectual property (IP) through a Malta structure strategically so valuable?
Answer: Intellectual property (trademarks, patents, source code, copyrights) is often the most valuable asset of a modern enterprise. As an EU member state, Malta offers the ideal combination of robust legal protection within the European Single Market and an exceptional tax framework.
By separating the IP holding company from operating entities, you shield your core assets decisively against operational liability risks. Furthermore, Malta enables—through its state-backed Patent Box Regime a drastic reduction of the tax burden on qualifying IP income.
2. How does the Maltese “Patent Box Regime” work and who benefits from it?
Answer: The Maltese Patent Box Regime (Patent Box Deduction Rules) is based on the OECD-recognised Modified Nexus Approach. Companies that develop or further develop qualifying IP assets (such as patents, utility models, or copyrighted software) internally can benefit from a tax deduction of up to 95% on qualifying IP income claim.
In combination with the consolidated 5% corporate tax rate under a fiscal unit, the effective tax burden on royalties, software revenues, or capital gains from patent disposals is thereby reduced to just 1.75%.
3. What is the difference between a national trademark registration in Malta and a European Union Trade Mark (EUTM)?
Answer:
National trademark in Malta: We recommend this if your business activities are primarily focused on the Maltese market. Registration is filed with the local Industrial Property Registrations Directorate (IPRD).
European Union Trade Mark (EUIPO): If you market or distribute products, services, or platform applications EU-wide. With a single application filed before the European Union Intellectual Property Office (EUIPO), you secure proprietary protection across all 27 EU member states. We handle cross-border trademark clearance searches and the entire filing procedure on your behalf.
4. What changes under the new EU Design Reform for digital products (3D, GUIs, Web3)?
Answer: Through the EU Design ReformEU Design Reform Regulationthe definition of protectable designs has been modernised. Protection now explicitly extends to digital and virtual assets:
Graphical User Interfaces (GUIs) and App-Interfaces.
animated and interactive design elements.
3D models, digital fashion, virtual reality assets, and 3D printing files.
If your company develops software, apps, or digital products, we comprehensively secure these unique visual features against copycats and infringers.
5. How are software source codes and SaaS solutions legally protected?
Answer: Pure software algorithms are generally not patentable as classical patents in Europe (unless they solve a specific technical problem in conjunction with hardware). However, software is protected through copyright protected.
To qualify software revenue for the Patent Box tax regime (1.75% effective tax rate), we substantiate the originality of the source code and the resolution of technical uncertainties through documentation certified by the Malta Digital Innovation Agency (MDIA) recognised systems auditors.
6. How does the firm assist with the legal enforcement of intellectual property infringements?
Answer: A registered IP right is of little value if competitors copy your trademark or design. We provide continuous brand monitoring, to detect identical trademarks and infringements within the EU register at an early stage. Should a third party infringe upon your proprietary rights, we enforce your claims through:
Formal opposition proceedings.Opposition Proceedingsbefore the EUIPO.
Cease-and-desist letters, formal warnings, and, where necessary, the coordination of preliminary injunctions in cases of trademark and copyright infringements.
Drafting legally sound licensing and prior-use agreements.Co-existence Agreementsto settle legal disputes amicably and in a commercially sensible manner.
A trademark is only as strong as its legal foundation. In a digital economy, simply registering a mark is rarely enough. At Kresse Law, we treat intellectual property as an integral component of your broader corporate strategy. We ensure that your IP structures not only exist on paper, but fully satisfy rigorous economic substance requirements—a pivotal factor for the fiscal recognition of patent box and licensing regimes. We protect your corporate identity and innovations, providing the robust framework you need to scale your business with confidence.
Intellectual property is the core asset of modern enterprises. We protect your IP—including innovations, trademarks, and patents—through precise registrations and strategic licensing structures, in Malta, across the EU, and worldwide.
