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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03/12/25
Parliament’s finance committee passes amendments to the carr…

On 17 November 2025, the Luxembourg parliament published amendments to the …

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03/12/25
Are your crypto assets taxable in Luxembourg?

Crypto currencies and other crypto assets are increasingly being adopted by…

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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

EU – The reform of data protection legal framework

In January 2012, the European Commission presented the long-awaited proposal for a reform of the European data protection law, which consists of a gen…

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Double Tax Treaty - Czech Republic

An Income tax treaty between Luxembourg and the Czech Republic (the "Treaty") was signed in Brussels on March 5th 2013 and it is applicable on income …

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Caméras de surveillance et protection du domicile

À l'heure où les débats se concentrent fréquemment sur le traitement des données personnelles effectué par les multinationales, un arrêt rendu pa…

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CCPS - Equivalence decisions

Under article 25 of Regulation (EU) No 648/2012 of the European Parliament and of the Council of July 4th 2012 on OTC derivatives, central counterpart…

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UCITS V - ESMA technical advice

On November 28th 2014 the European Securities and Markets Authority ("ESMA") released its final report ("Final Report") in respect of the delegated ac…

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Crowdfunding - Update

On December 18th 2014 the European Securities and Markets Authority ("ESMA") published an Opinion (the "Opinion") and an Advice (the "Advice") on inve…

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Limitation to WHT refund

In order to bring Luxembourg legislation in line with recent case law of the ECJ (Tate & Lyle Investments Ltd/Belgique, C-384/11 and Com/Allemagne…

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Directive for disclosure of non-financial and diversity information

On September 29th 2014, the Council of the European Union adopted a directive (following the European Parliament which had done so on April 15th 2014)…

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New procedure for tax rulings

The Budget Laws introduced a new paragraph (§29a) in the General Tax Law, the Abgabenordnung, detailing the TCL procedure applicable from now on, both…

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Further steps towards transparency

Since January 1st 2015, the withholding tax on interest income paid by Luxembourg paying agents to individuals resident in another EU Member is abolis…

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The Luxembourg double tax treaties network

18 March 2015. In its 2014 Annual report, the Luxembourg Direct Tax Authorities reported that 727 exchange of information upon request, spontaneous in…

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EU – New regulation proposals

In March 2013, the European Commission presented proposals to revise the Community Trade Mark Regulation and Trade Marks Directive (see our January 20…

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Automatic Exchange Of Information On Interest Payments From Savings Income

On 25 November 2014, Luxembourg enacted a law modifying the Law of 21 June 2005 transposing into Luxembourg domestic law the European Directive 2003/4…

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New regulation of the european long-term investment funds

On 26th June 2013 the European Commission transmitted to the Council its proposal for a Regulation of the European Parliament and of the Council on Eu…

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EMIR | European Commission endorses draft RTS on IRS clearing

The European Securities and Markets Authority (ESMA) issued, on October 1st 2014, its final draft regulatory technical standards (RTS) for the central…

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Belgium-Luxembourg cross-border workers

Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published

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Priips regulation

Regulation (EU) No 1286/2014 of the European Parliament and of the Council of 26 November 2014 on key information documents for packaged retail and in…

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Luxembourg – Ratification of the EU Convention on Cybercrime

On 18 July 2014, the Grand Duchy of Luxembourg ratified and implemented the Council of Europe Convention on Cybercrime, opened for signature in Budape…

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SCS AND SCSP: INCOME DIRECT TAX TREATMENT

The administrative Circular LIR n°14/4 of 9 January 2015 recalls that SCS (Société en commandite simple) and SCSp (Société en commandite spéciale) are…

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Temporary 0.5 percentage Income Tax

As of 1 January 2015, an additional 0.5 % (impôt d'équilibrage budgétaire temporaire) income tax is due by individuals.    

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