The General Court has upheld the European Commission's prohibition of Booki…
The European Commission will present EU Kids Act proposals this week to reg…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Luxembourg and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
Where Belgian Private Privak investors invest in Luxembourg PE funds, structuring choices — notably SCA RAIF/SICAR versus transparent SCSp vehicles — …
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Luxembourg is preparing mandatory domestic B2B VAT e-invoicing. Reception obligations would start from 1 January 2028; issuance/transmission by 1 July…
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A&O Shearman on Circular LBR 26/01 (19 Aug 2026): when a Luxembourg RBO-obliged entity is held by a fiducie, trust or foundation, report the arran…
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Luxembourg's new housing package introduces various real estate tax measures, including a higher Bëllegen Akt tax credit for individual buyers, VEFA r…
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The EU Forced Labour Regulation entered into force on 13 December 2024 and will apply from 14 December 2027. It bans products made with forced labour …
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What third-country banks need to do before January 2027. The grandfathering period under the CRD VI Directive expired on 11 July 2026, so new contract…
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The Luxembourg Tax Authorities have clarified the 34-day leniency threshold for French cross-border workers in a circular dated 24 June 2026. Circular…
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CMS sets out the practical impact of the end of the MiCAR transitional regime on 1 July 2026 for virtual asset service providers (VASPs) and their cus…
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On 1 July 2026, the Luxembourg government submitted a bill to Parliament introducing a new tax regime for employee stock option plans implemented by q…
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On 18 June 2026, Advocate General Juliane Kokott delivered her opinion in Case C-138/24 (European Commission v Grand Duchy of Luxembourg), finding tha…
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On 4 June 2026, the Luxembourg direct tax authorities ("LTA") updated their FAQ on the Luxembourg Pillar Two legislation. A new Chapter 10 sets out pr…
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Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive (2022/2555) and the CER Directive (2022/2557), establishing a unified cybe…
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The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a correspondin…
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The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg…
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Arendt summarises the EU Commission's 4 May 2026 EUDR simplification package: updated Guidance and FAQs, a draft delegated act on product scope (consu…
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Two recent decisions from a French Administrative Court of Appeal and the Luxembourg Administrative Tribunal provide further guidance on how tax autho…
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On 6 May 2026 the EU Commission opened a public consultation (deadline 3 June 2026) on draft Delegated Acts covering (i) revised ESRS and (ii) volunta…
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Arendt analyses Luxembourg Circular L.I.R. 56/2 – 56bis/2 of 13 April 2026, which sets out how Luxembourg will apply the OECD Pillar One Amount B simp…
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The EU is considering the introduction of EU-Inc, an optional pan-European corporate form designed to simplify incorporation, governance and cross-bor…
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The recent adoption of Luxembourg’s new carried interest tax regime provides a more transparent and structured framework. This reduces uncertainty and…
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