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Luxembourg - An Overview of the Future Luxembourg Intellectual Property Tax Regime

Country:
Luxembourg
Author:
F. Vukovic; V. Mermet
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 1
Published:
13 December 2017
On 4 August 2017, the Luxembourg Finance Minister introduced a draft bill setting out a new Intellectual Property 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.
 
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