International tax advice

IPR in Luxembourg: tax exemption (30/04/2010)

The tax attractiveness of Luxembourg regarding the intellectual property has increased by the introduction of a tax optimisation regime for the use of intellectual property.

Article 50bis L.I.R. has provided for an 80% tax exemption of positive net income derived from the use or the right of using of certain intellectual property rights (copyright on software, patent, trademark, design or model and domain names) received by a Luxembourg tax payer, as well as capital gains realized on the transfer of such IP rights.

Article 50bis, §2 states that a Luxembourg tax payer using a self-developed patent in its business is also entitled to a deduction of 80% of the net consideration which a third party would have paid for licensing the patent based on market conditions.

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