IP-Copyrights - royalties: tax exemption (06/06/2008)
The Government introduced an attractive measure for companies granting or using copyrights linked to softwares, licences, patents, designs or models. 80% of the net income of companies is exempted from tax.
This exemption is also given for taxpayers creating or using their own copyrights. This notional tax deduction is calculated in relation to the market value of these rights.
The exemption is also available for the capital gain generated by these rights (a recapture rule will be instituted)
Therefore the Governement confirms its intention to make the country attractive for companies wishing to invest in copyrights and development in Research & Innovation.
It's important to note that this measure is available for all the companies, without differentiation based on their origin, nationality, type, shareholding, holding, structure, size....
It's important to note that this measure is available for all the companies, without differentiation based on their origin, nationality, type, shareholding, holding, structure, size....
Two other measures have to be mentionned:
- the deduction for investment as a tax credit is modified from 10% to 12%
- the reduction of the capital duty is also reduced from 1% to 0.5%
Read more
-
The fiduciary agreement
The fiduciary agreement enables the transfer of the legal ownership of goods by creating a "patrimoine d'affectation” separated from the personal estate... -
The European Economic Interest Grouping
The European Economic Interest Grouping (“EEIG”) and the Economic Interest Grouping (“EIG”) have similar features exception made of the European residency... -
Luxembourg and microfinance
A new step forward which reinforces the attractiveness of Luxembourg as a hub for microfinance.The Luxembourg government has just passed a "Règlement... -
FIDOMES is Looking for New Collaborators
Manager Corporate & Trust Department Director Tax Department Experienced Legal Counsel Funds (m/f) Experience Web & Print Designer... -
IPR in Luxembourg: tax exemption
The tax attractiveness of Luxembourg regarding the intellectual property has increased by the introduction of a tax optimisation regime for the use... -
Islamic Finance in Luxembourg
As a leading financial place in Europe, Luxembourg is the 1st non Muslim place for the domiciliation of Shariah compliant funds in 2009.The Grand Duchy... -
Rental office in VEGA Center
Offices to rent in the Vega Business Center In Capellen - motorway from Luxembourg to Arlon exit n°2 10 minutes from Luxembourg-city Surfaces...
More news
NEWS
© FIDOMES S.A. - 2010
