M&S provides advice in respect of all aspects of IP law and we usually represent the rights holder in particular, with regard to the application of the Luxembourg IP Tax Regime.
Our clients include local businesses, large multinational companies, medium-sized businesses, start-up businesses and individuals.
Application For and Registration of Trademarks
Our trademark investigations include:
- Specific advice on the suitability of the trademark for registration in accordance with statutory requirements and other parties’ rights;
- On where to register the trademark geographically; and
- The goods and services to be covered by the registration.
We also assess whether the trademark can be registered as a company name and a domain name.
Furthermore, we assist with the application, registration and renewal of trademark, design or patent registrations in Luxembourg and the entire EU. We advise our clients as to how their rights are best protected and enforced. Our lawyers have the right to appear before all relevant courts of law in Luxembourg and at EU level.
IP Tax Regime
As from 1st of January 2008, Luxembourg introduced a favourable tax regime for income derived from certain Intellectual Property rights (hereinafter referred as “IP rights”).
The benefit from an allowance of 80 % on the net income derived from intellectual property meant reducing the tax rate to 5.72 %.
The allowance covers income derived from the use or the right to use:
- Copyright on software
- Trade mark, design or model
- Domain name
The 80 % deduction is moreover applicable to capital gain realised on the sale of such IP rights.