Exemption on income from IP for groups of companies

Published on May 15, 2015

Under certain conditions, Luxembourg tax law exempts income from IP at the rate of 80% for Luxembourg taxpayers (see article 50bis of the L.I.R. at the end of the article). This exemption is on the condition that the IP rights (patents, trademarks, software, copyright, domain name, designs, ...

LPG luxembourg : the SOPARFI

The SOPARFI: a Luxembourg financial and IP holding

Published on Apr 13, 2015

The SOPARFI, a Luxembourg financial holding and IP rights company, does not fall under any particular type of company such as Luxembourg's SA/PLC, SARL/LLC or SCA companies, but is rather a tax regime which applies to financial holdings and IP holdings. A Luxembourg SA or SARL (PLC or LLC) ...

Taxation on IP (brands, patents and software)

Published on Apr 1, 2015

Luxembourg has sought to foster innovation and competitiveness by making itself more attractive in terms of taxation on income from intellectual property (IP) with a partial exemption on income earned from patents, brands and software. As a complement to its participation exemption for Soparfi ...

Taxation on e-commerce in Luxembourg

Published on Jun 20, 2011

E-commerce has been recognized as a sector of growth and is being encouraged by the political economy of Luxembourg. We have interviewed an expert to clarify the tax laws related to to e-commerce in Luxembourg, as well as other countries. According to international tax law, a company ...