News & Articles

16/02/23

L’utilisation de la SOPARFI par des résidents belges et la montée en puissance de la substance économique…

15/02/23

AIFMD II: political agreement reached in the European Parliament

On 25 November 2021, the European Commission (the Commission) put forward its proposal (the Initial Proposal) for amendments to the Directive 2011/61/…

14/02/23

Luxembourg Administrative Tribunal rules on the tax treatment of share class redemptions

On 27 January 2023, the Administrative Tribunal (the “Tribunal”) ruled on the Luxembourg tax treatment of the redemption of a class of shares by a Lux…

13/02/23

Lower administrative court’s decision on redemption of a class of alphabet shares

On 27 January 2023, the lower administrative court rendered a decision (42432) dealing among others with the tax treatment applicable to the redemptio…

13/02/23

Administrative Court ruling | Communication obligations of the Luxembourg tax authorities

In a judgment dated 20 December 2022, the Luxembourg Higher Administrative Court (Cour administrative, hereinafter the "Court") ruled on the applicati…

06/02/23

EU Listing Act | Interesting regulatory changes in the pipeline

02/02/23

Clarifications on the Luxembourg reverse hybrid mismatch rule

On 23 December 2022, the Luxembourg Parliament adopted bill n°8080 related to the budget for 2023 (the "Budget Law 2023" – see our newsflash on the bu…

27/01/23

Luxembourg Key Tax Measures 2023

On 23 December 2022, the Luxembourg Parliament adopted budget bill n°8080 (the Budget Law). The key tax measures introduced by the Budget Law concern …

25/01/23

ATAD 3 Proposal approved by the European Parliament

On 17 January 2023, the European Parliament (EP) approved almost by unanimity the proposal for a Council directive laying down rules to prevent the mi…

24/01/23

Nouveaux taux de TVA : factures et devis professionnels, comment s'y retrouver ?

Depuis le 1er janvier 2023, certains taux de TVA ont été temporairement modifiés

23/01/23

A quelle sauce fiscale est mangée une SOPARFI qui investit dans un fonds d’investissement étranger ?

Dans un récent arrêt du 31 mars 2022 (46131C), la Cour administrative a considéré qu’un fonds d’investissement immobilier français – plus précisément …

18/01/23

A new step in the adoption of the Digital Finance Package

13/01/23

Loi concernant le budget de l'Etat pour l'exercice 2023 : de modifications fiscales finalement non substantiel…

Le 12 octobre 2022, le projet de loi n° 8080 concernant le budget des recettes et des dépenses de l’Etat pour l’exercice 2023 a été déposé par le Mini…

13/01/23

European judgment on equal treatment and sexual orientation

On 12 January 2023, the European Court of Justice rendered a judgement concerning equal treatment in employment and occupation, more particularly conc…

13/01/23

VAT corner

12/01/23

Foreign Subsidies Regulation enters into force on 12 January 2023 - Notification requirements apply from Octob…

The EU Regulation on foreign subsidies distorting the internal market (“FSR”) enters into force on 12 January 2023.[1] It marks an important legislati…

11/01/23

Remote customer onboarding solutions - credit and financial institutions need to adjust their solutions, polic…

On 22 November 2022, the European Banking Authority (EBA) published its final report on the guidelines on the use of Remote Customer Onboarding Soluti…

11/01/23

ESMA Peer Review on relocation to the EU in the context of the UK’s withdrawal from the EU

09/01/23

Unified Patent Court: final stretch!

05/01/23

EU legal framework for crypto-assets and financial sector resilience: update

The EU is working on setting out the legal framework for Fintech. On a separate but connected note, the EU legislator also addresses risks carried by …