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

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…

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…

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…

30/12/25

Luxembourg Council of State greenlights carried interest draft law

Today, the Luxembourg Council of State withdrew its formal objection to the carried interest draft law, which seeks to clarify and modernise the Luxem…

24/12/25

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

On 17 December 2025, Luxembourg Parliament voted to approve Bill n° 8526 introducing a new tax credit, effective from the 2026 tax year, to encourage …

23/12/25

Pillar Two and DAC9: Luxembourg adopts law easing filing obligations and clarifies treatment of deferred taxes…

On 17 December 2025, the Luxembourg Parliament enacted the law on the exchange of information with respect to “top-up tax information return”, which t…

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

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

On 17 November 2025, the Luxembourg parliament published amendments to the carried interest draft law that aims to clarify and modernise the Luxembour…

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

01/07/26

01/07/26

EU securitisation vehicles likely to continue to be exempt from interest limitation rules

29/01/26

29/01/26

New Carried Interest Regime Law Voted!

26/01/26

26/01/26

Carried interest: Luxembourg modernises its tax regime

09/02/26

New investment rules for Luxembourg unit-linked life insuran…

29/01/26

US fund managers: structuring considerations for Belgian Pri…

More News & Articles

22/01/26

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

14/01/26

Luxembourg opens Pillar Two registration

02/01/26

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

30/12/25

Luxembourg Council of State greenlights carried interest draft law

24/12/25

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

23/12/25

Pillar Two and DAC9: Luxembourg adopts law easing filing obligations and clarifies treatment of deferred taxes…

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

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

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