Arendt analyses Luxembourg Circular L.I.R. 56/2 – 56bis/2 of 13 April 2026,…
NautaDutilh (Agefi Luxembourg, April 2026) analyses the CJEU's 19 March 202…
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 November 27th 2015 the Luxembourg Council of Government approved the draft law relating to Reserved Alternative Investment Funds (the “Draft Law”).…
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The EU Commission and the US have agreed on a new framework for transatlantic data flows, named "the EU-US Privacy Shield". This, however, does not me…
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The European Securities and Markets Authority (“ESMA”) published in December two updated versions of its questions and answers (“Updated Q&A”) on …
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On 2 February 2016, the European Commission and the United States reached an agreement on a new framework for transatlantic data flows. This EU-US Pri…
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The bill of law 6777/06 aimed at establishing a simplified private limited liability company ("S.à r.l.-S") is now in the spotlight and subject to deb…
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On December 3rd 2015, the CSSF published Circular 15/627 (the “Circular” or the “New Reporting Regime”).
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In Luxembourg, there is no law banning a person from concurrently holding a corporate mandate (director/manager, managing director in charge of daily …
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After the European Court of Justice (“ECJ”) declared the Safe Harbour Decision invalid in its judgement of 6 October 2016, the European Comm…
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The regulation on European Long-Term Investment Funds (ELTIFs) has entered into force on 9 December 2015.
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According to the Council Directive 98/59/EC dated July 20th1998 on the approximation of the laws of the Member States relating to collective redundanc…
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On 27 November 2015, the Luxembourg Council of Government approved a project of law which aims at introducing a new type of alternative investment fun…
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De plus en plus de sociétés ont recours aux plans d’option sur acquisition d’actions afin de fidéliser leurs salariés, ceux-ci bénéficiant d’une …
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The Minister for Justice has proposed a new draft law No 6887, dated October 7th 2015 (the “Draft Law”) to insert a new paragraph 6 to Article 3 of th…
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Now that the holidays are behind us, with the exception of a belated New Year's drink here and there, it's business as usual and thus time to dig a li…
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Suite à la libéralisation des prix des leçons de conduite des auto-écoles en juillet 2011 et dans le cadre de sa mission légale (article 33 de la Loi …
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The decision of the Court of Appeal (Cour d’Appel) is made upon referral back to the lower court following an order to re-try by the Supreme Court (Co…
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On December 2, 2015 the CSSF adopted regulation 15-03 (the “Regulation”), which clarifies the scope of application of article 46 of the Luxembourg law…
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The bill of law 6777/06 aimed at establishing a simplified private limited liability company ("S.à r.l.-S") is now in the spotlight and subject to deb…
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On November 30th 2015, the European Commission published its proposal for a Prospectus Regulation (the “Regulation”), which will, if adopted, replace …
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The law introduces the “step-up” on important participation within the meaning of Article 100 Income Tax Law (i.e. broadly a participation exceeding 1…
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