News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

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EU Finance Ministers agree on update of VAT rates

On 7 December, the EU finance ministers (unanimously) agreed to update the current rules governing VAT rates for goods and services. The updated rules will now be sent to the Europ…

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21/09/22
War in Ukraine: full suspension of the EU-Russia Visa Facili…

On 9 September 2022, the Council of the European Union adopted Decision (EU…

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08/08/22
A new framework for informal guidance… but pitfalls remain

On 24 May 2022, the European Commission issued a call for evidence on propo…

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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!

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Additional sustainable finance requirements for Luxembourg UCITS management companies and AIFMs

On 1 August 2022, the following delegated acts, which complement the Sustainable Finance Disclosure Regulation 2019/2088 (SFDR) entered into force: …

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Paying a tribute is not dishonest

The General Court of the EU has recently rendered an interesting judgment about the lawfulness of “reviving” an old trade mark (Case T-250/21, EU:T:20…

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ESG in the insurance sector - Update on the integration of sustainability preferences under IDD

On 20 July 2022, the European Insurance and Occupational Pensions Authority (“EIOPA”) published precious guidance (Guidance on the integration of sust…

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EU MiFID II: ESMA consults on product governance guidelines

ESMA proposes changes to reflect ESG enhancements and findings of good and bad practices

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MICA | Regulation of distributed ledger technology

The first cornerstone: the adoption of the Markets in Crypto-assets (“MiCA”) regulation

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Merger Control in Luxembourg – first results of the public consultation procedure and next steps

Merger control seeks to scrutinise concentrations of competitive power by requiring certain transactions to be notified to national or supranational c…

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The new Luxembourg/United-Kingdom tax treaty has been signed

More than four years after the announcement of negotiations, the new tax treaty between Luxembourg and the United Kingdom was finally signed on 7 June…

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Implementing DAC 7 in Luxembourg: bill laid before parliament

On 13 June 2022, the Luxembourg government laid bill no. 8029 (the “Bill”) before Parliament. It would implement into domestic law Council Directive (…

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The new Luxembourg-UK double tax treaty: key points for investors in UK real estate

On 7 June 2022, the United-Kingdom (UK) and Luxembourg signed the text of the new double tax treaty.

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Cross-border home working: different taxation rules starting 1 July 2022

The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the conte…

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Updated CRS FAQ by the Luxembourg tax administration

The common reporting standard (“CRS”), which has been implemented in Luxembourg by the law of 18 December 2015, has introduced an automatic exchange o…

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Changes to the UK/Luxembourg double tax treaty

On 7 June 2022, the UK and Luxembourg governments signed a protocol to amend the double tax treaty (the treaty) between both jurisdictions. As set out…

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ATAD 3 amendments: Are you ready for the changes?

On 12 May 2022, the reporter of the Committee on Economic and Monetary Affairs of the European Parliament (ECON) published its draft report (the Draft…

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New double tax treaty signed between Luxembourg and the United Kingdom

On 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty (the “New Treaty”) replacing the treaty…

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The DMA is here – What’s next?

Following political agreement on the text in March, the DMA should enter into force in October 2022 and apply from Spring 2023 (see the latest public …

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Sixth package of EU economic sanctions against Russia - “Not only about oil”

On 3 June 2022, the Council of the European Union adopted new restrictive measures against Russia due to the ongoing conflict in Ukraine.

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Recent decision of the Administrative Court in relation to the 115 Account: What is at stake?

In a recent decision of 31 March 2022, the Luxembourg Administrative Court (the “Court”) ruled on whether contributions to the “115 Account” (capital …

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DEBRA – The new EU tax initiative aiming at promoting a fair and sustainable business environment

Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base …

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Chronicle of a death foretold : the debt tax bias

The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corpor…

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EU Commission issues draft DEBRA directive providing a debt-equity bias reduction allowance

On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBRA Proposal…

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