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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Supplementary Pension: A Strategic Issue for Self-Employed Lawyers

In Luxembourg, lawyers practising independently are subject to a statutory pension scheme whose benefits are, by nature, less protective than those applicable to salaried employees…

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Index adjusted on 1 June 2026

From 1 June 2026 the Luxembourg salary index is automatically raised from 968.04 to 992.24, triggering a mandatory 2.5% increase of gross salaries paid under employment contracts s…

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Dentons Luxembourg invests in its talent and strengthens its banking, finance and corporate law…

Dentons Luxembourg announces the promotion of Olivier Lesage to Partner and David Paiva to Managing Counsel, marking a new milestone in the international law firm’s development i…

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16/06/26
Restrictive and post-contractual clauses under Luxembourg La…

Restrictive and post-contractual clauses are common features of employment …

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10/06/26
Luxembourg Pillar Two FAQ updated: LTA provides further guid…

On 4 June 2026, the Luxembourg direct tax authorities ("LTA") updated their…

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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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Opinion of the Council of State dated 24 November 2015 relating to the bill of law 6777/06 aimed at establishi…

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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CSSF Circular 15/627 – Extension of monthly reporting to Sicars

On December 3rd 2015, the CSSF published Circular 15/627 (the “Circular” or the “New Reporting Regime”).

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Concurrent holding of a corporate mandate and an employment contract

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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A new framework for data transfers to the US: the EU-US Privacy Shield

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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Regulation on european long-term investment funds has entered into force

The regulation on European Long-Term Investment Funds (ELTIFs) has entered into force on 9 December 2015.

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Redundancies - ECJ C-422/14

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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RAIF : Introduction of a new investment vehicule in Luxembourg

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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Une nouvelle obligation à charge des employeurs: la notification des plans d’option sur acquisition d’actions…

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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Proposed amendment to the code of criminal procedure

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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Warm-Up to the GDPR

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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Enquête sectorielle du Conseil de la concurrence sur le marché des auto-écoles: absence de pratique anti-concu…

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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Liability of liquidator - Case law update from the "Cour d'Appel (Civil)" of April 2nd 2014

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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Marketing of foreign AIFs to retail investors in Luxembourg

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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Opinion of the Council of State dated 24 November 2015 relating to the bill of law 6777/06 aimed at establishi…

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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European Commission proposal for a prospectus regulation

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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Luxembourg Tax News Round Up

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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Draft Law amending the SICAR Law, the SIF Law, the UCI Law and the AIFM Law

Atypical assets such as wine, diamonds, art or animals to be eligible assets only for SIFs and Part II UCIs dedicated to professional investors. On J…

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Adoption of the securities financing transactions regulation

On December 23rd 2015, Regulation (EU) 2015/2365 of the European Parliament and of the Council of November 25th 2015 on transparency of securities fin…

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SIFs and SICARs to be impacted by new CSSF regulations

Two new regulations recently released by the CSSF will have a significant impact on regulated investment vehicles in Luxembourg. These regulations spe…

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La fiscalité des droits intellectuels au Luxembourg: évolutions récentes et perspectives d’avenir

Les sociétés luxembourgeoises sont en principe soumises à l’impôt sur le revenu des collectivités (ci-après « IRC ») de 21 % majoré par une contributi…

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