Volume 39 (2011) / Issue 3

Frank van Kuijk, 'The Luxembourg IP Tax Regime' (2011) 39 Intertax, Issue 3, pp. 140–145


As from 2008, Luxembourg provides for a beneficial tax regime for income and capital gains attributable to a wide variety of intellectual property (IP). Over the last three years, an increasing number of corporate entities transferred their IP to Luxembourg companies in order to benefit from the IP regime.

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ISSN: 0165-2826
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