The glossary to understand and take action

Intellectual property

Intellectual property encompasses rights that protect certain creations, inventions and signs under their respective regimes.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

Patents, trade marks, copyright and software must not be confused. Before exploitation or a tax analysis, identify the right holder, the contracts, the territory and the rights actually transferred or licensed.

In your file

What this changes in practice

Intellectual property covers different rights, including trade marks, patents and copyright, each with its own protection requirements. Owning a file or paying for a service does not guarantee all rights of use. The business must identify the creator, the right holder and the relevant contracts. Protection, assignment, licensing and their tax treatment are separate matters.

A scenario to help you understand

Educational example

A company has its visual identity created. It checks the agreed rights of use and the availability of the sign before using it extensively.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Identifier les droits concernés
  • Vérifier leur titulaire
  • Documenter les droits d’exploitation

The practical question

Find out more

Pourquoi vérifier les droits lors d’une acquisition d’entreprise ?

La cible peut utiliser des marques, logiciels ou créations qu’elle ne détient pas entièrement. Examinez les contrats, licences, cessions et restrictions utiles à l’activité. La possession des fichiers ou le paiement d’une prestation ne prouve pas tous les droits. Une dépendance à une licence résiliable peut affecter la continuité d’exploitation après l’opération.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Intellectual property licenceA licence authorises the use of intellectual property rights under agreed terms, without necessarily involving their transfer.Fixed assetAn item intended for long-term use in the business, whose classification and measurement must be assessed under the applicable accounting framework.Business creationBusiness creation organises the transition from a project to an operational activity, as a sole trader or within a company.Business planThe business plan presents the project, its market, its organisation and its financial forecasts.Capital dilutionDilution refers to the decrease in a shareholder's relative interest when a capital transaction changes the allocation of securities.SARL-SThe SARL-S is a simplified variant of the SARL, subject to specific conditions concerning, in particular, the shareholders, the activity and the capital.

Put it into practice

Explore further with our guides

Practical guideStarting a startup in Luxembourg: organising support and the first stepsPractical guideInvention patent: preparing the filing and protection budget

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.