Shares which are received as payment for transfer of an invention are subject to two times general taxation;

1. When the shares are assigned to you
2. When you sell the shares

The first type of taxation can also lead to two alternative sets of rules.

Taxation upon assignment of the shares - standard rules


Taxation of researcher shares or idea shares - alternative rule  

Remeber to see your institution’s rules for payment since they are locally set.

Get in touch with your local techtrans office as a first.