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!
The Luxembourg Cour administrative ruled on disputes relating to the application of Article 50bis of the Luxembourg Income Tax Act.
On September 26th 2014 the European Securities Markets Authority ("ESMA") issued a consultation paper (the "Consultation Paper") on ESMA's technical a…
Since 1 January 2015, the applicable VAT rates are increased by 2 percentage points. The standard VAT rate rises from 15 % to 17 %. This still remains…
Parody is one of the exceptions to copyright infringement, contained in Article 5(3)(k) of Directive 2001/29/EC of 22 May 2001 on the harmonisation of…
During the discussions between the European ("EU") legislative authorities on the UCITS V Directive(1), a mandate was granted to the EU Commission to …
The well-known case concerning the trade mark infringement action brought by Interflora against Marks & Spencer for the use of its INTERFLORA trad…
The Law of 19 December 2014 on the first part of the future package (paquet d'avenir) introduced into Luxembourg tax laws a clear legal basis for the …
With the Law of December 19th 2014, known as the "Package for the future", the Grand-Duchy of Luxembourg amended and updated its tax legislation with …
As from the tax year 2015, the two different regimes for the minimum corporate income tax will apply as follow:
The Belgian and Luxembourg governments had a joint meeting on 5 February in Brussels and came to an agreement with respect to cross-border employment …
Latest updates: - 30 December 2014. Protocol regarding taxation of pension income with Denmark is in force as of 28 December 2014 and will be applicab…
The Luxembourg budget law for 2015 and the law introducing measures for the future ("paquet d'avenir") have been adopted on 19 December 2014.
The law applies to information requested by another State under a bilateral agreement, relevant European Directives as implemented in Luxembourg or th…
The CSSF has issued a new Circular 15/601 relating to the ratio increase notification procedure laid down in Article 94(1)(g)(ii) of Directi…
The Luxembourg Tax Authorities (hereafter "LTA") have recently clarified the situation on taxation of income realised by Luxembourg partnerships, thro…
On 19 December 2014, the Luxembourg Parliament adopted the 2015 budget and the first part of the future package (paquet d'avenir). The most relevant t…
On 9 January 2015, the Luxembourg tax authorities published Tax Circular L.I.R. n° 14/4 (the "Circular") on the Luxembourg tax treatment of income rea…
As per 1 January 2015, Luxembourg codified (i) the Luxembourg advance tax ruling and advance pricing agreement (ATR/APA) practice and (ii) the arm's l…
Automatic exchange of information ("AEOI") has been a hot topic on the international scene for more than a decade now. Besides the FATCA turmoil, the …
Many years after the introduction of the Philanthropic Foundation1, the draft bill n° 6595 dated 22 July 2013 presents the private wealth foundation (…
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