The ownership of a company's trademark belongs to the company. If your company wants to merge with someone else, and the name of the merged company will still be your current company name, then the trademark will still be under the name of this company and belong to this company. Intangible assets. But there may be more shareholders actually controlling it than before. If the other party controls the company, it may also have the right to decide on the trademark. But you can evaluate the trademark and invest in it when merging with the other party.