Olivier Laidebeur interviendra mercredi 2 octobre prochain dans le cadre du Workshop de la JFD: Propriété Intellectuelle – volets stratégiques, pratiques et fiscaux.

Ce Workshop est ouvert exclusivement aux membres de la FJD. Rendez-vous à 18h00 au Restaurant L’Ultimo, 83, route d’Arlon, L-8211 Mamer.

Face à la concurrence, qui tente de copier, il est évident que se distinguer, se détacher des concurrents et les bloquer sur les marchés cibles devient de plus en plus vital. La propriété intellectuelle (marques pour les noms ou logos, modèles pour les logos ou l’apparence des produits ou brevets pour les innovations techniques) est le seul moyen de se protéger.

Mais c’est aussi et surtout un des moyens efficaces pour se préserver un «territoire commercial», maintenir une exclusivité, se différencier.

La propriété intellectuelle fait le lien entre le marketing, l’innovation et les clients.

Le gouvernement a souhaité favoriser l’investissement des entreprises luxembourgeoises, en offrant une exonération de 80% des revenus nets générés par la propriété intellectuelle.

Ce workshop veut, d’une façon interactive et pratique, présenter des conseils pour se protéger et appliquer cette exonération. Des conseils utiles provenant d’études de cas concrets seront présentés par des experts.

 

L’inscription se fait sur le site Internet de la FJD: www.fjd.lu

One of the first case law decisions regarding the 80% tax exemption on IP revenues has recently been issued by the Luxembourg first instance Court. (Tribunal administratif du Grand-Duché de Luxembourg, 2e chamber N° 30215, Jugement du 27.6.2012)

The benefit of said exemption had initially been refused by the tax authorities due to the fact that the trademark, filed after January 1st 2008 as required by the law, had been used before said date.

Existence of a prior use of the name being subject to a trademark application filed after the date of entry in force of the tax exemption (January 1st 2008) has been considered as being an obstacle to benefit from the exemption in the tax authorities’ circular of 5 mars 2009, p. 17 (interpretation memo).

The Court has however considered that the positive law, where use creates no trademark rights, shall prevail and be applied by the tax authorities. Thus Art. 50 bis is to be applied even if a trademark has been registered after it had been used in the market.
This decision is in line with the positive tax and trademark laws, and is clarifying the situation with regard to the application of the tax exemption, as well as its purpose, i.e. to sustain marketing and technical innovation.

This regime has been described in detail and explained in our book, “vademecum Intellectual Property in Luxembourg” that can be ordered here.
Please contact us if you have enquiry regarding the IP tax exemption or this decision.

Olivier Laidebeur
Pierre Kihn

One of the first case law decisions regarding the 80% tax exemption on IP revenues has recently been issued by the Luxembourg first instance Court. (Tribunal administratif du Grand-Duché de Luxembourg, 2e chamber N° 30215, Jugement du 27.6.2012)

The benefit of said exemption had initially been refused by the tax authorities due to the fact that the trademark, filed after January 1st 2008 as required by the law, had been used before said date.

Existence of a prior use of the name being subject to a trademark application filed after the date of entry in force of the tax exemption (January 1st 2008) has been considered as being an obstacle to benefit from the exemption in the tax authorities’ circular of 5 mars 2009, p. 17 (interpretation memo).

The Court has however considered that the positive law, where use creates no trademark rights, shall prevail and be applied by the tax authorities. Thus Art. 50 bis is to be applied even if a trademark has been registered after it had been used in the market.
This decision is in line with the positive tax and trademark laws, and is clarifying the situation with regard to the application of the tax exemption, as well as its purpose, i.e. to sustain marketing and technical innovation.

This regime has been described in detail and explained in our book, “vademecum Intellectual Property in Luxembourg” that can be ordered here.
Please contact us if you have enquiry regarding the IP tax exemption or this decision.

Olivier Laidebeur
Pierre Kihn