{"id":1813,"date":"2017-09-12T14:59:55","date_gmt":"2017-09-12T12:59:55","guid":{"rendered":"http:\/\/centemia.fr\/?p=1813"},"modified":"2017-09-12T14:59:55","modified_gmt":"2017-09-12T12:59:55","slug":"luxembourg-annonce-nouvelle-ip-box","status":"publish","type":"post","link":"https:\/\/centemia.fr\/index.php\/2017\/09\/12\/luxembourg-annonce-nouvelle-ip-box\/","title":{"rendered":"Le Luxembourg annonce une nouvelle IP box"},"content":{"rendered":"<p>Une info du site <a href=\"http:\/\/www.freylinger.com\" target=\"_blank\" rel=\"noopener\">freylinger.com<\/a>.<\/p>\n<p>The Luxembourg government has announced a <span style=\"color: #ffffff; background-color: #dd3333;\" class=\"highlighter\">new IP box regime<\/span> that offers a special tax incentive for certain incomes from intellectual property rights and has introduced a corresponding bill (here) at the Chambre des D\u00e9put\u00e9s on 4 August 2017.<\/p>\n<p>The proposed new IP regime reflects the efforts of the Luxembourg government to boost R&amp;D activities and expenditure in Luxembourg within the limitations of the OECD BEPS Action Plan,<br \/>\nThe Proposed Luxembourg IP box regime, said to be compliant with the nexus approach under the BEPS guidelines, allows a <strong>80 percent tax exemption<\/strong> on the net income on eligible revenues of eligible IP assets leading to an<span style=\"color: #ffffff; background-color: #dd3333;\" class=\"highlighter\"> effective tax rate of approximately 5.2 percent.<\/span><\/p>\n<ul>\n<li>The eligible IP assets are restricted to patents and rights like SPCs, Plant protection certificates etc. and copyrights on computer software. IP Rights like trademarks and designs are not eligible. Also not eligible are Domain names.<\/li>\n<li>The eligible revenues that will qualify for preferential tax treatment include the net income from direct use, royalties from the granting of licenses, or income from the sale, of eligible IP assets.<\/li>\n<li>The net income that qualifies for the preferential tax treatment is determined according to the nexus ratio, which is the proportion of eligible expenditure to total expenditure.<\/li>\n<li>The total expenditure includes eligible expenditure, acquisition costs and research expenditure outsourced to related parties.<\/li>\n<li>The eligible expenditure comprises R&amp;D expenditure directly related to eligible IP assets including R&amp;D costs carried out by unrelated parties on behalf of the tax payer.<\/li>\n<li>Luxembourg allows the eligible expenditures to be extended by 30 percent, under the condition that the eligible expenditures do not exceed the total expenditures.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une info du site freylinger.com. The Luxembourg government has announced a new IP box regime that offers a special tax incentive for certain incomes from intellectual property rights and has introduced a corresponding bill (here) at the Chambre des D\u00e9put\u00e9s on 4 August 2017. The proposed new IP regime reflects the efforts of the Luxembourg [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-1813","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le Luxembourg annonce une nouvelle IP box - Centemia Conseils<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centemia.fr\/index.php\/2017\/09\/12\/luxembourg-annonce-nouvelle-ip-box\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le Luxembourg annonce une nouvelle IP box - Centemia Conseils\" \/>\n<meta property=\"og:description\" content=\"Une info du site freylinger.com. The Luxembourg government has announced a new IP box regime that offers a special tax incentive for certain incomes from intellectual property rights and has introduced a corresponding bill (here) at the Chambre des D\u00e9put\u00e9s on 4 August 2017. The proposed new IP regime reflects the efforts of the Luxembourg [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/centemia.fr\/index.php\/2017\/09\/12\/luxembourg-annonce-nouvelle-ip-box\/\" \/>\n<meta property=\"og:site_name\" content=\"Centemia Conseils\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-12T12:59:55+00:00\" \/>\n<meta name=\"author\" content=\"Philippe Ocvirk\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Philippe Ocvirk\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/centemia.fr\\\/index.php\\\/2017\\\/09\\\/12\\\/luxembourg-annonce-nouvelle-ip-box\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centemia.fr\\\/index.php\\\/2017\\\/09\\\/12\\\/luxembourg-annonce-nouvelle-ip-box\\\/\"},\"author\":{\"name\":\"Philippe Ocvirk\",\"@id\":\"https:\\\/\\\/centemia.fr\\\/#\\\/schema\\\/person\\\/e0c24c825736ad261adeaf7240bfbbf7\"},\"headline\":\"Le Luxembourg annonce une nouvelle IP box\",\"datePublished\":\"2017-09-12T12:59:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/centemia.fr\\\/index.php\\\/2017\\\/09\\\/12\\\/luxembourg-annonce-nouvelle-ip-box\\\/\"},\"wordCount\":290,\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/centemia.fr\\\/index.php\\\/2017\\\/09\\\/12\\\/luxembourg-annonce-nouvelle-ip-box\\\/\",\"url\":\"https:\\\/\\\/centemia.fr\\\/index.php\\\/2017\\\/09\\\/12\\\/luxembourg-annonce-nouvelle-ip-box\\\/\",\"name\":\"Le Luxembourg annonce une nouvelle IP box - Centemia Conseils\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centemia.fr\\\/#website\"},\"datePublished\":\"2017-09-12T12:59:55+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/centemia.fr\\\/#\\\/schema\\\/person\\\/e0c24c825736ad261adeaf7240bfbbf7\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/centemia.fr\\\/index.php\\\/2017\\\/09\\\/12\\\/luxembourg-annonce-nouvelle-ip-box\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/centemia.fr\\\/index.php\\\/2017\\\/09\\\/12\\\/luxembourg-annonce-nouvelle-ip-box\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/centemia.fr\\\/index.php\\\/2017\\\/09\\\/12\\\/luxembourg-annonce-nouvelle-ip-box\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/centemia.fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le Luxembourg annonce une nouvelle IP box\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/centemia.fr\\\/#website\",\"url\":\"https:\\\/\\\/centemia.fr\\\/\",\"name\":\"Centemia Conseils\",\"description\":\"Ayez le r\u00e9flexe Propri\u00e9t\u00e9 Industrielle\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/centemia.fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/centemia.fr\\\/#\\\/schema\\\/person\\\/e0c24c825736ad261adeaf7240bfbbf7\",\"name\":\"Philippe Ocvirk\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e712cac7b7b229e5a3fa35f8b393d6438e0e6168013fe9b665ef4ad0022f9f56?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e712cac7b7b229e5a3fa35f8b393d6438e0e6168013fe9b665ef4ad0022f9f56?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e712cac7b7b229e5a3fa35f8b393d6438e0e6168013fe9b665ef4ad0022f9f56?s=96&d=mm&r=g\",\"caption\":\"Philippe Ocvirk\"},\"url\":\"https:\\\/\\\/centemia.fr\\\/index.php\\\/author\\\/philippe-ocvirk\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le Luxembourg annonce une nouvelle IP box - Centemia Conseils","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/centemia.fr\/index.php\/2017\/09\/12\/luxembourg-annonce-nouvelle-ip-box\/","og_locale":"fr_FR","og_type":"article","og_title":"Le Luxembourg annonce une nouvelle IP box - Centemia Conseils","og_description":"Une info du site freylinger.com. 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