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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EU fund managers – GP representation clause: preserving the Luxembourg fund’s footprint while e…

How EU fund managers use a GP representation clause in Luxembourg SCSps and SCAs to execute deals without a board meeting each time, and why powers of attorney to the manager's tea…

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Newsflash | EU Case Law | PSD GAAR Assessment: economic substance yields to the overall picture…

On 15 October 2026, the CJEU delivered its judgment in the Neo Group case, confirming that the genuine economic activity of a parent company does not, in itself, prevent the denial…

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ESMA promotes clarity in claims on impact and transition through two additional thematic notes

On 12 October 2026 ESMA published two new thematic notes with do’s and don’ts for impact claims and climate transition claims in funds, bonds and benchmarks, to reduce greenwashing…

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20/10/26
Revised ESRS and Voluntary Sustainability Reporting Standard…

Two EU delegated regulations published on 21 September 2026 finalise the re…

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14/10/26
AIF distribution agreements: making oversight work in practi…

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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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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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The CSSF issued circular 15/633

The CSSF has issued circular 15/633 concerning the financial information to be reported on a quarterly basis by investment fund managers and their bra…

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La loi du 23 juillet 2015 portant réforme du dialogue social : quels changements concrets pour les entreprises…

Le 23 juillet 2015, la loi portant réforme du dialogue social à l’intérieur des entreprises et modifiant le Code du travail et la loi modifiée du 19 s…

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The Luxembourg Double Tax Treaties Network

Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…

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EU Securities Financing Transactions Regulation (“SFTR”): are you ready to comply with Article 15 SFTR?

The SFTR, which is due to be published shortly, aims at increasing the level of transparency in securities financing transactions such as securities o…

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New monthly reporting to the CSSF(new CSSF Circular 15/627)

The CSSF published yesterday Circular 15/627 issuing guidance concerning a “new monthly reporting to the CSSF – U 1.1 reporting”.

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