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Amendments to Trademark Laws

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Apr 11, 2018 (Newsletter Issue 7/18)
Benelux
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Income Tax Law on IP Assets in Luxembourg Soon to be Amended


The 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.

It should be noted that the former IP regime will still apply to IP income of Luxembourg entities received between 1 July 2016 and 31 December 2017 on IP rights developed or purchased before 1 July 2016. As from 1 January 2018, the transitional provisions have been repealed and replaced by the new article 50ter of LITL.

More information can be seen here

Source: www.cms.law