 |
- Fiscalité des entreprises luxembourgeoises-
Changements législatifs 2008-2009
Read
more
- Transformation from a "Holding 1929"
company to an SPF
Read
more
- New taxation regime for the revenue of some
intellectual property rights
Read
more
- New IP exemption regime - How to deal
with the affiliation requirements set out by the Law ?
Read
more
|
 |
|
The new IP regime 80% exemption from CIT and full exemption
from NWT
Acquisition process
- The IP rights may not be acquired from a Company which
is considered as an "affiliated company"
- The Seller holds at least 10% of the share capital of
the Acquirer
- Directly or through a transparent entity
- The IP rights may not be acquired from a Company which
is considered as an "affiliated company"
- The Acquirer holds at least 10% of the share capital of
the Seller
- Directly or through a transparent entity
- The IP rights may not be acquired from a Company which
is considered as an affiliated company
- The Acquirer and the Seller are held for at least 10%
by a third Company
- Directly or through a transparent entity
- The IP rights can be acquired from an individual person
being the shareholder of the IP Company
|
|
