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26.09.2017

GSK Tax Newsletter: Luxembourg on its way to the new IP regime

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GSK Luxembourg Tax-IP-NewsletterPDF, 191 K

On 7 August 2017, the Government submitted to the Parliament the Bill n° 7163 on the new Intellectual Property tax regime, which has been developed to comply with the recent guidelines set forth by the OECD in its BEPS Action 5.

The Bill is currently under parliamentary scrutiny, however, its legal framework being consistent with the OECD guidelines should be subject only to slight amendments. Taxpayers should prepare for the new requirements to be met as to benefit from the new regime.

The attached GSK Newsletter aims at presenting an overview of the most important changes that are meant to be brought by the Bill to the existing IP tax Regime

Contact at GSK Stockmann:

Mathilde Ostertag
Katharina Schiffmann