Processing...
Continue shopping Go to cart

Luxembourg - Favourable Tax Regime for Intellectual Property Rights: Clarification by a New Circular

Country:
Luxembourg
Author:
J. Schaffner; K. Manhaeve; F. Trouiller
Issue:
European Taxation, 2009 (Volume 49), No 7
Published:
6 July 2009
On 5 March 2009, the Luxembourg direct tax administration published a circular (the Circular) providing guidelines in relation to the intellectual property regime (IP Regime), which was introduced on 1 January 2008. Under the IP Regime, a partial tax exemption of 80% applies to net income and capital gains deriving from certain intellectual property rights acquired or created after 31 December 2007. This note considers the clarification provided by the Circular.
 
Order Article