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Apr 11, 2018
Olwenn Goasdoué, CMS Luxembourg
William Jean-Baptiste, CMS Luxembourg
This article was first published on Lexology

A new IP regime in Luxembourg

Olwenn Goasdoué, CMS Luxembourg, William Jean-Baptiste, CMS Luxembourg, This article was first published on LexologyThe bill of Law n°7163 implementing the new tax regime applicable to intellectual property assets (the “new IP regime”) was approved by a first constitutional vote on 22 March 2018 and should be exempt from the second constitutional vote.
It is therefore likely that the new IP regime set out in article 50ter of the Luxembourg Income Tax Law (“LITL”) will enter into force from the start of the 2018 tax year. The new IP regime will apply to any Luxembourg-resident taxpayer carrying out a business activity in Luxembourg.
An 80% exemption will apply to income and capital gains deriving from IP eligible assets according to a new calculation method, i.e. the nexus approach, meaning that a company’s R&D expenses will be an indicator of “substantial activity” allowing the taxpayer to benefit from the 80% exemption regime pro rata with the proportion of R&D expenditure. This exemption will therefore apply to revenues generated by R&D activities of the Luxembourg company and of any
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