The New Intellectual Property Box 5,2% Tax - Unregulated Fund in Luxembourg - The SLP as a Family Trust

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Latest Luxembourg News

Corporate, Funds and Family office

September 2017


New IP BOX 5,2%

Fund Manager

Family Trust

The New Intellectual Property Box 5,2% Tax
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Unregulated Fund in Luxembourg 

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The Special Limited Partnership as a Family Trust
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The New Intellectual Property BOX 5,2 % Tax


A new IP tax regime for 2018.


Luxembourg is known for its favorable intellectual property regime. From 2018, income derived from a patent or a software can benefit from a tax rate of 5,2% (on royalties and capital gains).

This new IP or patent box regime would aim to reinforce research and development (R&D) activities in Luxembourg and stimulate the R&D spending of foreign investors in Luxembourg. 


Creatrust assists promoters of IP and companies in their establishment in Luxembourg.


Read more, request our Creavision on this NEW subject.


Unregulated Fund in Luxembourg 


The SLP can be setup as an Unregulated Alternative Investment Fund under the AIFMD


- It can be set up within a matter of days

- No prior regulatory approval

- Its manager should be regulated only when its AUM is over > 100 Mio (500 Mio for closed-end funds)

- The SLP can invest in any type of assets: equities, participations, bonds, loans, artworks, cars, hedge fund strategies, liquid or illiquid instruments, real estate, private equity, etc.

- No custodian required

- No audit required

- No prime broker required

- Fully Tax transparent – fully tax exempt in Luxembourg – No VAT

- Clearing and settlement of subscriptions with Euroclear – Fundsettle


The SLP is a flexible and fast solution for Alternative investment strategies.


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The Special Limited Partnership as a Family Trust

Family Offices may use this flexible vehicle to structure the holding of their wealth by bringing all or part of their assets into such a SLP.

The SLP can be incorporated to the benefit of a family.


It can play the role of private holding entity in a flexible and tax friendly framework.


The member of the oldest / first generation (founder) brings his assets in kind to the SLP who will issue different types of shares, one category of shares per generation

Each Member of the Family receives one category of share with different right on the assets of the SLP and voting rights.


The provision of the SLP as a Family trust can be adapted to match all the needs of the members of the family.


Request our Creavision on this NEW subject.


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