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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Le bail commercial, une réforme en travail

Le bail commercial, dont le régime n’avait plus connu de modifications majeures depuis un arrêté grand-ducal de 1936, reçoit les honneurs d’un nouveau…

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Luxembourg innovates: The RAIF, a new type of AIF

Last Friday, the bill of law introducing a new type of Luxembourg alternative investment fund ("AIF") managed by an authorised AIFM has been approved …

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Tax treaties news

Details have been published on the double tax treaty signed between Andorra and Luxembourg on 2 June 2014.

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2016 budget

On 14 October 2015, the Luxembourg government submitted the bill of law 6900 relating to the 2016 budget (the “Budget Bill”) to the Lux…

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List of Double Tax Treaties In Force And In Negotiation

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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Omnibus bill 6891

Bill of law 6891 (the “Bill”) was submitted on 13 October 2015 to the Luxembourg Parliament.

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UCITS V | Guidelines on sound remuneration policies

Further to the entry into force of Directive 2014/91/EU of the European Parliament and of the Council of July 23rd 2014 (“UCITS V Directive”), th…

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The Commission's Us Safe Harbour Decision Invalidated By The CJEU

On 6 October 2015 the Court of Justice of the European Union (hereafter CJEU) rendered a major decision by reaffirming the importance of the protectio…

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BEPS

On 5 October 2015, the OECD released the final set of measures on international tax planning and an explanatory statement.

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Exchange of tax rulings

On 6 October 2015, the EU Council (the “Council”) reached a unanimous political agreement on mandatory automatic exchange of advance cross-b…

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Luxembourg Rating Upgraded To "Largely Compliant"

The global forum on transparency and exchange of information for tax purposes has released on 30 October 2015 new compliance ratings on transparency i…

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Tax Treaty update

With draft law N° 6826 (the “June Draft Law”), which was submitted to Parliament on June 9th 2015, Luxembourg aims at expanding further its already co…

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Transfer of personal data – ECJ judgment

On 6 October 2015, the European Court of Justice (the “ECJ”) rendered a landmark judgment regarding the Safe Harbour principles that represent a key e…

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Law of 25 July 2015 relating to electronic archiving

After more than two years of discussion the law of July 25th 2015 relating to electronic archiving and amending Article 1334 of the Civil Code, Articl…

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Modernisation of EU public procurement and concession contract rules

One of the major objectives of Directives 2014/23/EU on the award of concession contracts, 2014/24/EU on public procurement and&nb…

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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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