Patent box and other preferential regimes: Linking preferential regimes to where value is generated

whether companies, subsidiaries or branches benefit from a preferential tax treatment from a patent box or equivalent regimes.

(gb) whether undertakings, subsidiaries or branches benefit from a preferential tax treatment from a patent box or equivalent regimes.

k) whether undertakings, subsidiaries or branches benefit from preferential tax treatment due to patent box or equivalent regimes.

The Commission takes note of the positive steps taken by Luxembourg (for example the adoption of a patent box regime compliant with international rules).