Exemption on income from IP for groups of companies
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, ...
Taxation on liquidation income
What is the taxation on liquidation income? Is the liquidation loss deductible? LPG Fiduciary answers you about the taxation on liquidation income.
The SOPARFI: a Luxembourg financial and IP holding
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)
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
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 ...