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ARTICLE · 16 JANUARY 2019

New IP Regime To Be Introduced In 2018 (August 2017)

Atoz Tax Advisers
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On 4 August 2017, the text of the draft law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was released.

LuxembourgIntellectual Property
Keith O'Donnell
Keith O'Donnell
Oliver R. Hoor
Oliver R. Hoor
Samantha Schmitz
Samantha Schmitz

On 4 August 2017, the text of the draft law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was released. As from 1 January 2018, Luxembourg taxpayers will be able to benefit, under certain conditions, from an 80% exemption regime applicable to income related to patents and copyrighted software. In addition, IP assets which qualify for the 80% (corporate) income tax exemption will be fully exempt from net wealth tax.

The new regime will replace the former IP regime which had to be repealed as of 30 June 2016 since it was, as many other IP regimes, not in line with the so-called "modified nexus approach" defined in the OECD report on Action 5 of the BEPS Action plan and agreed upon at EU level.

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