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On 17 of December 2010 a package of legislation specific to the media was enacted in Luxembourg. In addition to the modifications made to the Law on Electronic Media (see IRIS 2011-2/31) which transposes the EU Audiovisual Media Services (AVMS) Directive, several regulations have been amended in parallel (see IRIS 2011-4/29). The amendments principally aim at bringing the executing regulations into line with the new version of the Electronic Media Law of 2010 (see IRIS 2011-2/31). The two regulations on the promotion of European works and on commercial communication have, however, been changed...

With the Loi du 17 décembre 2010 portant modification de la loi modifiée du 27 juillet 1991 sur les médias électroniques (the Law of 17 December 2010 Amending the Modified Law of 27 July 1991 on the Electronic Media, Electronic Media Law 2010) and eight accompanying Regulations of the same day, Luxembourg has finalised the transposition of the EU Audiovisual Media Services Directive and updated one of its main media-related acts. After a first step amending the advertising rules in a Regulation of 2008, the new law and regulations align the Luxembourgish rules for audiovisual media services with...

On 24 June 2008, the government of Luxembourg enacted the Règlement grand-ducal portant modification du règlement grand-ducal du 5 avril 2001 fixant les règles applicables en matière de publicité, de parrainage, de télé-achat et d’autopromotion dans les programmes de télévision réputés relever de la compétence du Luxembourg conformément à la directive européenne modifiée « Télévision sans frontières » (Regulation on Advertising, Sponsorship, Teleshopping and Self-promotion of 24 June 2008, Regulation 2008) amending the Règlement grand-ducal du 5 avril 2001 fixant les règles applicables en matière...

Article 50 bis of the Income Tax Code, which came into force on 1 January 2008, makes Luxembourg one of the most attractive jurisdictions worldwide for holding certain types of Intellectual Property. The new law introduces an 80% tax exemption on the net income derived by a Luxembourg taxpayer from a software copyright, patent, trademark or service mark, design or model. According to the Parliamentary Commission’s report, Internet domain names are also eligible. The concept of “net income” is defined in the legislation as the gross royalties received, minus the expenses directly linked to this...

On 21 December 1998, a law was passed amending the Law of 13 December 1988 setting up a special interim tax scheme for audiovisual investment certificates and the Law of 11 April 1990 on the creation of a national fund for the support of audiovisual production (see IRIS 1999-2: 10). This law was amended by a new law of 8 June 2007 and the territoriality requirement was extended. In order to be covered by the regulations concerning audiovisual investment certificates, it was previously necessary for works to have been mainly produced in Luxembourg. Under the new law, the shooting of the film must...