Legal news
On 28 October 2026, the Luxembourg Parliament adopted Draft Law No. 8676: from 1 January 2028, tax classes 1, 1a and 2 are replaced by a single tax class “U”, with a 25-year transi…
On 16 July 2026, the Court of Justice of the European Union (the “CJEU”) delivered its decision in Case C-158/25 on the relationship between national mechanisms for the joint and s…
With the Council and Parliament positions settled and trilogues expected to open on 22 October 2026, SFDR 2.0 is taking shape: three product categories, a binding 70% threshold, ma…
Legal articles
Two EU delegated regulations published on 21 September 2026 finalise the re…
The General Court has upheld the European Commission's prohibition of Booki…
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!
Over the coming six months, Linklaters will be closely monitoring and analysing political and legislative developments during Luxembourg’s presidency …
The European Parliament voted on the final text of the fourth AML Directive (“the Fourth AMLD”) on May 20th 2015. We commented on the key changes in o…
With respect to the Foreign Account Tax Compliance Act (“FATCA”), the first reporting by Luxembourg financial institutions is due on 30 June 2015 at t…
On 5 February 2015, the governments of Luxembourg and Belgium came to an agreement with respect to the right of taxation of salaries, wages …
In 2012, the European Commission adopted an ambitious proposal for an EU General Data Protection Regulation (“GDPR”). The European Commission’s aim is…
At the beginning of 2015, the Court of Justice of the European Union (“The Court”) rendered a judgment (EUCJ, aff. C-30/14) which should serve to reas…
On March 18th 2015, the European Commission published a new initiative on tax transparency to fight tax evasion and avoidance. The initiative includes…
On February 26th 2015, the Economic and Monetary Affairs Committee of the European Parliament ("ECON") voted on the draft report on the proposed draft…
The proposed regulation (the "Regulation") on European Long-Term Investment Funds ("ELTIF") has been adopted by the European Parliament (the "EP") on …
On 20 April 2015, the European Council formally approved a new regulation aiming at creating a new investment vehicle channelling European investment …
Two years after the European Commission's proposal, the European Parliament approved the final text of the fourth AML Directive ("the Fourth AMLD") on…
On February 2nd 2015 the European Securities and Markets Authority ("ESMA") published its final report on possible delegated acts concerning the Marke…
The European Parliament vote on the final text of the fourth AML Directive ("the Fourth AMLD") is imminent.
The Luxembourg tax authorities released Circular L.G. - Conv. D.I. n°58 on February 9th 2015 (hereafter the "Circular") which aims at providing clarif…
On 26 March 2015, ESMA published an updated version of its Q&A on the KIID.
By judgement dated March 5th 2015 (the "Judgement"), the Court of Justice of the European Union (the "ECJ") ruled that the Grand-Duchy of Luxembourg h…
A year after the signing of the intergovernmental agreement regarding FATCA (Foreign Account Tax Compliance Act) between Luxembourg and the United Sta…
The double tax treaty signed on September 17th 1970 between the Grand-Duchy of Luxembourg and the Kingdom of Belgium (the "DTT") provides in its artic…
On March 26th 2015, the European Securities and Markets Authority ("ESMA") published an updated questions and answers ("Updated Q&A") on the appli…
On 18 February 2015 the European Commission published a Green Paper on the Capital Markets Union (CMU) seeking consultation on numerous capital marke…
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