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ARTICLE · 28 DECEMBER 2018

New IP Regime Passed By The Parliament

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As the former IP regime, the new regime applies to all Luxembourg taxpayers.

LuxembourgTax
Oliver R. Hoor
Oliver R. Hoor
Samantha Schmitz
Samantha Schmitz

Today, the draft law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was passed by the Parliament. With retroactive effect as from tax year 2018, Luxembourg taxpayers will be able to benefit 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 100% exempt from net wealth tax.

Which taxpayers can benefit from the new regime?

As the former IP regime, the new regime applies to all Luxembourg taxpayers. This means that the regime is available to both individuals and corporate taxpayers.

Which IP assets are covered by the new regime?

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