Luxembourg. New Luxembourg tax regime for intellectual property income

• Autores: Frank Muntendam, José Chiarella Privette
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 5, 2008, págs. 223-232
• Idioma: inglés
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• Resumen

  • A beneficial tax regime for income from intellectual property rights has recently been approved by the Luxembourg House of Representatives and is effective from 1 January 2008. In this article, the authors describe the tax benefits provided by this regime and compare it with similar regimes, also applicable to intellectual property rights, currently in force in the Netherlands, Belgium and Ireland.