05/09/2017

Luxembourg government introduces a new IP tax regime

On 4 August 2017, a bill of law proposing the introduction of a new Luxembourg intellectual property (IP) tax regime was published. In brief, Luxembourg taxpayers will, as from 1 January 2018, be able to benefit (under certain conditions) from an 80% (corporate) income tax exemption applicable to specific income derived from certain assets (such as patents and copyrighted software). In addition, the assets which qualify for the 80% exemption will be fully exempt from net wealth tax.

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