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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11/08/26
11/08/26
Luxembourg housing package: enhanced real estate tax incentives, VEFA projects and affordable h…

Luxembourg's new housing package introduces various real estate tax measures, including a higher Bëllegen Akt tax credit for individual buyers, VEFA registration duty relief, affor…

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03/07/26
03/07/26
New Luxembourg tax bill on taxation of employee stock options

On 1 July 2026, the Luxembourg government submitted a bill to Parliament introducing a new tax regime for employee stock option plans implemented by qualifying innovative start-ups…

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01/07/26
01/07/26
EU securitisation vehicles likely to continue to be exempt from interest limitation rules

On 18 June 2026, Advocate General Juliane Kokott delivered her opinion in Case C-138/24 (European Commission v Grand Duchy of Luxembourg), finding that Luxembourg was entitled, whe…

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06/08/26
EU Forced Labour Regulation: key aspects and practical impli…

The EU Forced Labour Regulation entered into force on 13 December 2024 and …

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27/07/26
CRD VI in Luxembourg: Grandfathering has ended

What third-country banks need to do before January 2027. The grandfathering…

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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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More News & Articles

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24/07/26
34-day tax threshold for French cross-border workers: practical application

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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07/07/26
End of the MiCAR transitional regime on 1 July 2026: practical impacts

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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10/06/26
Luxembourg Pillar Two FAQ updated: LTA provides further guidance on registration and GIR notification obligati…

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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27/05/26
Luxembourg adopts a new cyber and resilience framework with NIS 2 and CER laws

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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27/05/26
Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) Luxembourg divid…

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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21/05/26
Implementation of CRD VI into Luxembourg law

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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20/05/26
EUDR simplification review published: what the 2026 package means for in-scope companies

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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13/05/26
Luxembourg case law: ensure your structures comply with substance, governance and tax requirements

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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12/05/26
EU Commission launches public consultation on revised ESRS and voluntary sustainability reporting standards

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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24/04/26
Luxembourg tax circular clarifies simplified transfer pricing framework for distribution activities under OECD…

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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25/02/26
EU-Inc: Europe's proposed new incorporation regime and what it means for Luxembourg

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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25/02/26
Luxembourg’s New Carried Interest Regime: A Strategic Reset For Fund Talent And Competitiveness

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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09/02/26
New investment rules for Luxembourg unit-linked life insurance products taken out after 1 February 2026

On 28 January 2026, the Commissariat aux assurances (CAA) released circular letter 26/1 on investment rules for unit-linked life insurance products (t…

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02/02/26
Draft Bill 8676 for a single tax class from tax year 2028

On 6 January 2026, the Luxembourg Government released draft Bill n°8676 introducing a single tax class for personal income taxation (Tarif U), represe…

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29/01/26
New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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29/01/26
US fund managers: structuring considerations for Belgian Private Privak investors in a Luxembourg fund - New Y…

US fund managers rely on a Luxembourg access point (Lux Fund) within their fund structure to cater to the preferences of EU investors and to streamlin…

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26/01/26
Carried interest: Luxembourg modernises its tax regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest. This marks a significa…

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22/01/26
New tax incentive for start-up investments: are you ready to maximise this opportunity?

Luxembourg has just introduced a new tax credit for investments in start-ups to encourage innovation and entrepreneurship. The incentive applies as fr…

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14/01/26
Luxembourg opens Pillar Two registration

On 6 January 2026, the Luxembourg tax authorities (LTA) formally launched the Pillar Two registration tool. Registration is mandatory for all Luxembou…

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02/01/26
Omnibus I approved: what’s next for Luxembourg on sustainability reporting and due diligence?

The new thresholds significantly reduce the number of companies in scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sust…

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