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!
On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 …
Read MoreOn 28 March 2023, the Minister of Finance presented a new draft law n° 8186 (the “Draft Law”) to the Parliament which amends the Abgabenordnung (“AO”)…
Read MoreOn 14th July, the EU Commission blew the whistle and initiated an infringement procedure against Luxembourg, by reason of a deemed insufficient implem…
Read MoreLuxembourg, like all EU Member States, had until 22 June 2023 to transpose the so-called public country-by- country reporting (“CbCR”) Directive into …
Read MoreOn 11 July 2023, ESMA published a public statement on sustainability-related disclosures within prospectuses drawn up in line with the Prospectus Regu…
Read MoreOn 13 July 2023, a draft law was presented to Parliament which introduces a major reform of the current investment tax credit framework, with effect a…
Read MoreOn 11 July 2023, a law reforming Luxembourg investment funds (the “Law”) was adopted by the Luxembourg Parliament with the aim to, notably, improve an…
Read MoreOn 5 May 2023, the government submitted to the Luxembourg Parliament Bill 8207 to implement Council Directive (EU) 2020/284 amending the VAT Directive…
Read MoreAt EU level, the EU Commission has published rules and guidance to further reduce the administrative burden for parties with respect to the merger con…
Read MoreAfter years of negotiations between the eu and the us, the eu commission concluded that the us offers an adequate level of protection for personal dat…
Read MoreFollowing the invalidation of the Privacy Shield adequacy decision by the Court of Justice of the European Union on 16 July 2020 (see our article here…
Read MoreFrom 1 January 2024, German tax residents employed by a business located in Luxembourg (and vice versa) will be able to work remotely for 34 days per …
Read MoreOn 7 December 2022, the EU Commission issued a proposal for a directive harmonising certain aspects of insolvency law (the Draft Directive). One key a…
Read MoreOn 14 June 2023, the Lower Administrative Court (Tribunal administratif) took a decision (docket n°45759) on the Luxembourg tax treatment of the repur…
Read MoreOn 19 June 2023, the European Commission published the Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (hereaf…
Read MoreOn 19 June 2023, the European Commission published a proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (“FASTER …
Read MoreOn 9 June 2023, the Luxembourg tax authorities (the “LTA”) published the long-awaited circular (L.I.R. n° 168quater/1) (the “Circular”) providing clar…
Read MoreOn 9 June 2023, the Luxembourg tax authorities issued a Circular on reverse hybrids within the meaning of article 168quater of the income tax law (“IT…
Read MoreOn 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules.…
Read More