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Law of April 17, 2018, on Amendments to the Law of December 4, 1967, on Income Tax Relating to the Tax Treatment of Intellectual Property, and Amendments to the Law of October 16, 1934, on the Valuation of Property and Values ('Valuation Law'), Luxembourg
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Latest Version in WIPO Lex
Year of Version
2018
Dates
Adopted:
April 17, 2018
Type of Text
IP-related Laws
Subject Matter
Copyright and Related Rights (Neighboring Rights),
Industrial Property
Notes
This Law was published in the Official Journal of the Grand Duchy of Luxembourg on April 19, 2018, entered into force with retroactive effect as from January 1, 2018, and applies to the 2018 tax year.
Available Texts
Main text(s)
Main text(s)
French
Loi du 17 avril 2018 portant modification de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu, en ce qui concerne le régime fiscal de la propriété intellectuelle, et modifiant la loi modifiée du 16 octobre 1934 concernant l’évaluation des biens et valeurs («Bewertungsgesetz »)
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Legislation
Amends (1 text(s))
Amends (1 text(s))
WIPO Lex No.
LU056