News from and about the Luxembourg legal community, articles on legal and tax topics and legal library

18/12/25

Deferred payment of minimum share capital for SARLs

Bill of law 8669 was submitted to Parliament yesterday to authorise the deferral of payment of the minimum share capital for private limited companies…

17/12/25

Simplification of EU digital regulations: The Digital Omnibus

On 19 November 2025, the European Commission published a package proposal to simplify the EU digital regulations known as the “Digital Omnibus”.

03/12/25

Are your crypto assets taxable in Luxembourg?

Crypto currencies and other crypto assets are increasingly being adopted by investors. Over time, the legal framework applicable to this asset class h…

01/12/25

UPC Court of Appeal sets test for assessing ‘inventive step’

An important legal test for determining whether a European patent is valid has been clarified by the Unified Patent Court (UPC) Court of Appeal in rul…

03/10/25

US fund managers: efficient structuring of Luxembourg staff via global employment contracts

US fund managers (USFM) often turn to Luxembourg for EU capital raising and structuring EU-based transactions. The Luxembourg fund vehicles and asset …

19/09/25

Revised carried interest regime to enhance the country's attractiveness for the private equity and alternative…

Following Finance minister, Gilles Roth, announcement at the Nexus 2025 tech symposium on AI and innovation on 18 June 2025 , the Government released …

16/09/25

Foreign Subsidies Regulation under review: European Commission consults on scope, procedures and compliance bu…

The European Commission has launched its first review of the Foreign Subsidies Regulation (FSR), a landmark framework that came into force on 12 Janua…

05/09/25

Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules

On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2 (the “Circular”), providing clarifying guidance on the interpr…

01/09/25

New Luxembourg Circular clarifies the definition of a “Collective Investment Vehicle” for the purposes of its’…

The newly released Circular L.I.R. n° 168quater/2 (the Circular), released on 12 August 2025, provides important guidance from the Luxembourg Direct T…

25/08/25

A nuclear reactor on the Moon by 2030? Some thoughts in consideration of the EU Space Act

The idea of providing a place in space for humans to colonize is not novel and has been a constant topic for research and exploration, even amongst mo…

19/08/25

EFRAG publishes amended ESRS Exposure Drafts

EFRAG’s long-awaited revised European Sustainability Reporting Standards (ESRS) are now open for public consultation – promising a 68% reduction in ov…

18/08/25

EU Data Act: A new framework for Europe's data economy

On 12 September 2025, the EU’s Data Act will enter into force. It establishes common rules for accessing and sharing data generated by connected produ…

11/08/25

Luxembourg introduces carried interest tax reform

Government unveils new regime to strengthen Luxembourg's position as Europe's leading fund domicile

31/07/25

EU adopts 18th package of restrictive measures against Russia

On 18 July 2025, the Council of the EU adopted its eighteenth package of restrictive measures against Russia.

30/07/25

Establishing a bitcoin treasury company via convertible bonds in Luxembourg

In the current landscape, crypto assets and particularly bitcoins are gaining significant traction. Both companies and sovereign entities are increasi…

25/07/25

AI’s Superhero Moment: Why Great Power Demands Even Greater Governance

International legal practice Osborne Clarke says the launch of agentic AI and hyper-personalised systems which can think and act independently, highli…

27/06/25

Proposed EU rules on the disclosure of discarded unsold consumer products

The European Commission is currently consulting on a draft implementing regulation that will provide further detail on how to report discarded unsold …

09/04/25

Luxembourg accounting board issues new Pillar Two Q&A

On 22 March, the Luxembourg Accounting Board (CNC) published Q&A 25/035, providing further accounting guidance on the impact of the Pillar 2 rules…

07/04/25

2024 tax measures boosting the construction sector extended until 30 June 2025

Yesterday, the Luxembourg parliament passed a law extending the temporary tax measures introduced by the law dated 22 May 2024 introducing various mea…

14/02/25

United Arab Emirates introduce a Top-Up Tax in line with the OECD’s Pillar Two rules

The Ministry of Finance of the United Arab Emirates (“UAE”) recently released a Cabinet Decision No. 142 dated 31 December 20241 (the “Decision”) intr…

30/12/25

30/12/25

Luxembourg Council of State greenlights carried interest draft law

24/12/25

24/12/25

Luxembourg introduces a new tax credit to enhance Luxembourg attractiveness for start-ups

03/12/25

03/12/25

Parliament’s finance committee passes amendments to the carried interest draft law

02/01/26

Omnibus I approved: what’s next for Luxembourg on sustainabi…

23/12/25

Pillar Two and DAC9: Luxembourg adopts law easing filing obl…

More News & Articles

18/12/25

Deferred payment of minimum share capital for SARLs

17/12/25

Simplification of EU digital regulations: The Digital Omnibus

03/12/25

Are your crypto assets taxable in Luxembourg?

01/12/25

UPC Court of Appeal sets test for assessing ‘inventive step’

03/10/25

US fund managers: efficient structuring of Luxembourg staff via global employment contracts

19/09/25

Revised carried interest regime to enhance the country's attractiveness for the private equity and alternative…

16/09/25

Foreign Subsidies Regulation under review: European Commission consults on scope, procedures and compliance bu…

05/09/25

Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules

01/09/25

New Luxembourg Circular clarifies the definition of a “Collective Investment Vehicle” for the purposes of its’…

25/08/25

A nuclear reactor on the Moon by 2030? Some thoughts in consideration of the EU Space Act

19/08/25

EFRAG publishes amended ESRS Exposure Drafts

18/08/25

EU Data Act: A new framework for Europe's data economy

11/08/25

Luxembourg introduces carried interest tax reform

31/07/25

EU adopts 18th package of restrictive measures against Russia

30/07/25

Establishing a bitcoin treasury company via convertible bonds in Luxembourg

25/07/25

AI’s Superhero Moment: Why Great Power Demands Even Greater Governance

27/06/25

Proposed EU rules on the disclosure of discarded unsold consumer products

09/04/25

Luxembourg accounting board issues new Pillar Two Q&A

07/04/25

2024 tax measures boosting the construction sector extended until 30 June 2025

14/02/25

United Arab Emirates introduce a Top-Up Tax in line with the OECD’s Pillar Two rules