On 4 August 2017, the Luxembourg government filed a bill proposing a new intellectual property (IP) regime which aims to be compliant with Action 5 of the OECD BEPS report.
If passed, qualifying IPs would benefit from an 80% exemption on corporate income tax and municipal business tax, as well as a 100% exemption from the net wealth tax on the assets held that qualify for the IP regime.
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