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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VAT: Expenses related to the acquisition of shares

On July 16th 2015, the European Court of Justice delivered its judgement in the joined cases Larentia + Minerva (C-108/14) and Marenave (C-109/14) and…

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Major amendments to the Social Security Code and to the Labour Code

By the Law of 23 July 2015(1) coming into force on 1 January 2016, the procedure on internal and external redeployment has been changed.&nbs…

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Social dialogue reform

The Law on Social Dialogue(1) constitutes a significant reform in relation to staff representation and the powers granted to staff delegatio…

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Amendment to AIFM Law

The law of July 23rd 2015 which implements Directive 2013/36 on credit institutions (commonly referred to as CRD IV) amends Article 5(6) of the AIFM L…

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Clarifications on the application of Articles 23 (3) and 41 LITL

On May 21st 2015, the Luxembourg Higher Administrative Court (“Cour Administrative” -the”Court”) took a decision on the valuation and classification o…

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AIFMD Passport extension to non EU jusrisdictions

On 30 July 2015, ESMA published an Advice and an Opinion (4) on the extension of the AIFMD passport to non-EU jurisdictions.

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ESMA’s advice and opinion on EU passport and national private placement regimes

On 30 July 2015, the European Securities and Markets Authority ("ESMA") published (i) its advice for the European Commission, Parliament and Council o…

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AIFM : update of the CSSF FAQ

Additional questions have been added to the August 2015 update of the CSSF FAQ on the AIFMD and its application in Luxembourg. The responses…

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RAIF : a new type of AIF is coming soon

Over the last 12 months, Luxembourg industry practitioners, with the support of the Luxembourg government, have been designing the legal framework for…

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Amendment of the Double Tax Convention Luxembourg - Spain

On July 21st 2015, the Luxembourg tax administration issued Circular L.-G. – Conv. D.I. n° 52 (the “Circular”) on the application of the Luxembourg - …

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FATCA - Entry into force

The intergovernmental agreement (“IGA”), its annexes and the “Memorandum of Understanding”, all signed on March 28th 2014 between the US and Luxembour…

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AIFMD | ESMA Advice on the extension of the passport

On July 30th 2015, the European Securities and Markets Authority (“ESMA”) published its advice to the European institutions on the application of the …

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EMIR - Draft Law

On August 5th 2015, the Luxembourg government introduced before the Parliament the draft law N° 6846 on OTC derivatives, central counterparties and tr…

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New corporate tax measures

On August 5th 2015, a new draft law (draft law N°6847 hereafter referred to as the “Draft Law”) was presented to the Luxembourg Parliament.

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AIFMD | Updated ESMA Q&A

On July 21st 2015, the European Securities and Markets Authority (“ESMA”) published an updated version of its questions and answers (“Updated Q&A”…

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Modifications to the Luxembourg Tax Law and Budget 2016

The Minister of Finance presented a new draft law (draft law N°6891 hereafter referred to as the “Draft Law”) on October 13th 2015 and the 2016 State …

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Revised Regulation 1346/2000 on insolvency proceedings: seeking strengthened efficiency in an attempt to halt …

On 20 May 2015, the European Parliament adopted a new version (the "Revised Regulation") of Regulation 1346/2000 on insolvency proceedings (the "Origi…

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Is Your App a Greedy One?

The 2014 and 2015 sweeps performed by the Global Privacy Enforcement Network ("GPEN"), an informal network of 57 privacy enforcement authorities in 43…

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EU-FATCA and the OECD MCAA - Draft Law

With draft law N° 6858 (the “Draft Law”), which was submitted to Parliament on August 14th2015, Luxembourg aims at enhancing its commitment with regar…

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ELTIF – Draft regulatory technical standards

Regulation 2015/760 (the “Regulation”) on the European Long-Term Investment Fund (“ELTIF”) entered into force on June 9th 2015.

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