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By Emilien LEBAS, Partner, International Tax, Tax controversy dispute resolution leader and Valentine PLATEAU, Assistant Manager, International Tax, KPMG Luxembourg
On 26 July 2023, the Luxembourg administrative court of first instance (Tribunal administratif) confirmed the decision of the director of the Luxembourg tax authorities (Administration des contributions directes – LTA) to deny a company eligibility to the intellectual property (IP) exemption regime regarding some trademarks, on the grounds that it could not be regarded as the owner of the trademarks in question (Trib. administratif, 26 juillet 2023, n° 45706 et n°46555). In this second article of our tax controversy series,...
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