The Resource An overview of the future Luxembourg intellectual property tax regime

An overview of the future Luxembourg intellectual property tax regime

Label
An overview of the future Luxembourg intellectual property tax regime
Title
An overview of the future Luxembourg intellectual property tax regime
Creator
Subject
Language
eng
Summary
On 4 August 2017, the Luxembourg Finance Minister introduced a draft bill setting out a new Intellectual Property (IP) tax regime for Luxembourg, intended to enter into force as from the 2018 tax year. The bill introduces a new article 50ter within the Luxembourg Income Tax Law. Based on this draft legislation, net income derived from eligible IP assets will (subject to a "nexus ratio" restriction) enjoy an 80% exemption for corporate income tax and municipal business tax purposes. The eligible IP assets will also benefit from a full net wealth tax exemption
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 25 (2018), no. 1 ; p. 39-43
http://library.link/vocab/creatorName
  • Vukovic, F
  • Mermet, V
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intellectual property
  • income tax law
Label
An overview of the future Luxembourg intellectual property tax regime
Instantiates
Publication
Label
An overview of the future Luxembourg intellectual property tax regime
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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