Support of intellectual property rights

Main areas of support for intellectual property rights 

Legal registration of transactions with intellectual property rights 

Exclusive rights to intellectual property objects can participate in civil circulation on an equal basis with other assets. They can be transferred, licensed, contributed to the authorized capital, used as collateral. All these actions require documentation and, in some cases, state registration. 

Agreement on the alienation of the exclusive right

The exclusive right may be fully transferred to another person under an alienation agreement. Such an agreement: 

• is concluded in writing; 

• comes into force only after registration with Rospatent (for registered objects: trademarks, patents, computers, etc.); 

• may provide for one-time or stage-by-stage remuneration. 

License Agreement

The right holder may grant another person the right to use the IP object without transferring the exclusive right. Licenses can be: 

• exclusive — only one licensee, the rest are excluded; 

• non-exclusive — parallel use by several persons; 

• sublicenses — under a separate agreement with the permission of the copyright holder. 

For registered objects, the license is subject to state registration with Rospatent. Without registration, such a transaction has no legal force in relation to third parties. 

Transfer to the authorized capital and mergers/acquisitions

IP objects can be contributed to the authorized capital of a company as a non-monetary contribution. They are also transferred to the successor in case of reorganization of a legal entity (merger, division, affiliation). Such actions are accompanied by changes to the registers. 

Use of IP as collateral

Exclusive rights may be the subject of pledge. This is allowed for objects registered in the state register. The pledge agreement is subject to registration with Rospatent. 

Franchising (commercial concession)

When transferring a set of exclusive rights, including a trademark, programs and business reputation, a commercial concession (franchising) agreement is concluded. It is also subject to registration with Rospatent.

Terms, fees and features of registration of changes 

Any legally significant actions with registered intellectual property objects — transfer of rights, licensing, change of information about the right holder — are subject to state registration. Without it, such actions are not valid against third parties and do not entail legal consequences. 

Terms of registration of changes in Rospatent

The deadlines depend on the type of application to be submitted: 

• Transfer of the exclusive right – up to 2 months; 

• License agreements – up to 2 months; 

• Making changes to the information about the copyright holder – up to 1 month; 

• Correction of technical errors — from 10 working days. 

In practice, the terms may vary depending on the workload of the Office, the documents prepared and the need to send requests. 

State fees

Amount of fees for 2025 (for legal entities): 

Fees may differ by object (for example, trademark, invention, computer) and are specified according to the relevant laws and regulations and details of Rospatent. 

Features of registration of changes

• All documents must be in writing and signed by authorized persons; 

• If the transaction is concluded in a foreign language, a notarized translation is required; 

• Representation in Rospatent can be carried out through a patent attorney; 

• Signing with an electronic digital signature is permissible when submitting through the FIPS portal.

Accounting and tax accounting of intellectual property rights 

Intellectual property items to which exclusive rights are registered are accounted for as part of the organization's intangible assets (IA). Their lawful inclusion in the company's balance sheet requires documentary evidence of registration and ownership of rights. Such assets can be involved in transactions, depreciated and transferred on various grounds. 

Recognition of an item as part of IA

An IP object may be recognized as an intangible asset if: 

• it is capable of generating economic benefits (e.g., used in production, licensed transfer); 

• there is a possibility of identifying the object and its exclusivity; 

• the organization has the exclusive right to the result of intellectual activity; 

• The useful life exceeds 12 months. 

Initial Valuation and Depreciation

The initial cost is determined by: 

• by actual acquisition costs (including fees, attorneys' services); 

• by the cost of contributing to the authorized capital; 

• by market valuation (when rights are transferred). 

Intangible assets are subject to depreciation over their useful life (or the statutory term of the rights – for example, 10 years for a trademark, 20 years for a patent). Depreciation is reflected in accounting and tax accounting. 

Reflection of IP transactions in tax accounting

• Transfer under a contract is subject to VAT and affects income tax; 

• Licensing – royalty income is subject to VAT (except in cases of exemption); 

• Contribution to the authorized capital is not recognized as a sale, but requires an assessment; 

• Depreciation is taken into account as an expense for income taxation. 

Accounting for cross-border transfers of rights

When transferring rights to foreign or from foreign right holders, the following shall be taken into account: 

• contracts in foreign currency; 

• provisions of double taxation treaties; 

• transfer pricing requirements; 

• tax on income of foreign organizations when paying royalties.

Judicial protection of intellectual property rights 

Any use of the protected object without the consent of the copyright holder is recognized as a violation, including: 

• production and sale of products with an illegally used trademark or patented technology; 

• reproduction and distribution of copyrighted software; 

• use of IP objects in the absence of a license or after its termination; 

• imitation of the appearance, logo, interface without a legal basis. 

Ways to protect rights

The right holder may demand: 

• recognition of the right; 

• suppression of violations; 

• seizure and destruction of counterfeit products; 

• compensation for losses or payment of compensation; 

• publication of the court decision. 

Measures are applied both within the framework of pre-trial claim work and in arbitration or court of general jurisdiction. 

Compensation for violation

Under Article 1301 of the Civil Code of the Russian Federation (for copyright) and Article 1515 (for trademarks), the plaintiff can choose: 

• compensation for losses (including lost profits); 

• compensation in a fixed amount - from 10,000 to 5,000,000 rubles; 

• compensation in the double amount of the cost of the goods or the cost of the right of use. 

Courts take into account the nature and duration of the violation, its extent and the conduct of the defendant. 

Appealing against the actions of Rospatent

If Rospatent has refused registration or entered inaccurate information in the register, the applicant has the right to challenge this: 

• in the Chamber for Patent Disputes (under Rospatent); 

• in the arbitration court (on issues related to the invalidity of rights, succession, etc.). 

International dimensions of protection

In case of violation of the rights of foreign companies in the territory of the Russian Federation or Russian objects abroad, it is possible to file claims in foreign jurisdictions or protect through legal protection treaties (under the Madrid System, WIPO, TRIPS).