Luxembourg tax regime for trademark, licence fee, but not cartoons

Cour Administrative de Luxembourg 30 juillet 2014, IEFbe 1104 (Zeilt) et (Zinc Alloy)
Resumé par NautaDutilh. On 30 July 2014, the Cour Administrative handed down its judgements in the Zeilt and the Zinc Alloy cases, holding that:

• revenues from trademark rights are eligible under the 50bis Regime as from the date of  trademark  application (and not as from the date of definitive registration);
• license fees are eligible revenues under the 50bis Regime only when a licensee actually exploits the eligible IP rights on a given market; this is not the case where the licensee simply affixes the trademark on goods and sells them on to the licensor, who is moreover an intra-group company;
• cartoon characters do not benefit from design protection and fall outside the scope of the 50bis Regime.