News from and about the Luxembourg legal community, articles on legal and tax topics and legal library

21/07/15

Recent Tax Circulars Concerning Treaty Protection of Luxembourg Investment Funds

On 12 February 2015, the Luxembourg tax administration issued tax circular L.G. – A. 61 concerning the procedure and conditions for Luxembou…

20/07/15

AIFMD | ESMA Updated Q&A

On May 12th 2015, the European Securities and Markets Authority (“ESMA”) published an updated version of its questions and answers (“Updated Q&A”)…

17/07/15

La nécessité de documenter par écrit les conditions de travail des salariés

Un arrêt récent de la Cour d’Appel du 21 mai 2015, n° 40618 du rôle, est venu conforter une jurisprudence bien établie en matière de preuve du contrat…

16/07/15

PRIIPS Regulation - Update

On June 23rd 2015 the European Banking Authority, the European Insurance and Occupational Pensions Authority and the European Securities and Markets A…

15/07/15

Automatic Exchange Of Information of Tax Rulings

In line with its agenda aiming to combat tax evasion or “aggressive” forms of tax planning, the European Commission (the “Commission”) presented a&nbs…

14/07/15

ELTIF - Publication of the Regulation

Regulation 2015/760 (the “Regulation”) on European Long-Term Investment Funds (“ELTIF”) was published on May 19th 2015 in the official journal of the …

13/07/15

The European Fund for Strategic Investments (EFSI)

As one of the three pillars1 of the investment plan for Europe (‘plan Juncker’), the EFSI will play a central role in mobilising investments in t…

10/07/15

Transparency Law - End of exemption for half-yearly report

On May 22nd 2015, the Commission de Surveillance du Secteur Financier (“CSSF”) published Press Release 15/23 in relation to the law of 11 January 2008…

09/07/15

Luxembourg sets ambitious priorities for EU presidency

Over the coming six months, Linklaters will be closely monitoring and analysing political and legislative developments during Luxembourg’s presidency …

08/07/15

Adoption of the law on electronic archiving by the Chamber of Deputies

Luxembourg is on its way to take a crucial step towards a “paperless office”.

07/07/15

China grants Luxembourg 50 billion RQFII quota

The People’s Bank of China (PBoC) announced on April 29th 2015, that a 50 billion RMB quota has been granted to Luxembourg under the Renminbi Qualifie…

06/07/15

Brief overview of the prospects for the securitization of works of art in Luxembourg

The establishment of a Luxembourg Freeport at the end of 2014 and the failure of the Art Exchange project (“SplitArt”) in 2012 has led many to questio…

03/07/15

Fourth AML Directive - Entry into force

The European Parliament voted on the final text of the fourth AML Directive (“the Fourth AMLD”) on May 20th 2015. We commented on the key changes in o…

02/07/15

Bill For Ratification Of The Fatca Agreement Submitted To Parliament

With respect to the Foreign Account Tax Compliance Act (“FATCA”), the first reporting by Luxembourg financial institutions is due on 30 June 2015 at t…

01/07/15

La refonte du règlement 1346/2000 relatif aux procédures d’insolvabilité : une volonté d’efficacité renforcée …

En date du 20 mai 2015, le Parlement Européen a adopté une nouvelle mouture (le Règlement Révisé) du Règlement 1346/2000 relatif aux procédures d’inso…

29/06/15

New Circular L.I.R. 104/1 On Certain Advantages In Kind Granted To Employees

On 10 March 2015, the Luxembourg tax authorities released a new circular letter (the “New Circular”), taking effect immediately and cancelli…

26/06/15

Mutual Agreement on Treaty Between Belgium And Luxembourg on the Taxation of Cross-Border Commuters

On 5 February 2015, the governments of Luxembourg and Belgium came to an agreement with respect to the right of taxation of salaries, wages …

24/06/15

Luxembourg Joins The Unified Patent Court System That Goes Hand In Hand With The Creation Of The European Pate…

Luxembourg has adopted the law that approves the Agreement on a Unified Patent Court (the “Agreement”) on 12 April 2015, about two years after the sig…

23/06/15

EU Data Protection Regulation: Member States Adopt Common Approach and Aim to Finalise under the Luxembourg Pr…

In 2012, the European Commission adopted an ambitious proposal for an EU General Data Protection Regulation (“GDPR”). The European Commission’s aim is…

23/06/15

The EUCJ Ryanair Judgment: A Useful Clarification On The Use Of Unprotected Databases

At the beginning of 2015, the Court of Justice of the European Union (“The Court”) rendered a judgment (EUCJ, aff. C-30/14) which should serve to reas…

13/08/26

13/08/26

Luxembourg: can sickness absences justify dismissal?

11/08/26

11/08/26

Luxembourg housing package: enhanced real estate tax incentives, VEFA projects and affordable h…

04/08/26

04/08/26

Luxembourg to boost protection of participants in funded sub-participation agreements

06/08/26

EU Forced Labour Regulation: key aspects and practical impli…

27/07/26

CRD VI in Luxembourg: Grandfathering has ended

More News & Articles

21/07/15

Recent Tax Circulars Concerning Treaty Protection of Luxembourg Investment Funds

20/07/15

AIFMD | ESMA Updated Q&A

17/07/15

La nécessité de documenter par écrit les conditions de travail des salariés

16/07/15

PRIIPS Regulation - Update

15/07/15

Automatic Exchange Of Information of Tax Rulings

14/07/15

ELTIF - Publication of the Regulation

13/07/15

The European Fund for Strategic Investments (EFSI)

10/07/15

Transparency Law - End of exemption for half-yearly report

09/07/15

Luxembourg sets ambitious priorities for EU presidency

08/07/15

Adoption of the law on electronic archiving by the Chamber of Deputies

07/07/15

China grants Luxembourg 50 billion RQFII quota

06/07/15

Brief overview of the prospects for the securitization of works of art in Luxembourg

03/07/15

Fourth AML Directive - Entry into force

02/07/15

Bill For Ratification Of The Fatca Agreement Submitted To Parliament

01/07/15

La refonte du règlement 1346/2000 relatif aux procédures d’insolvabilité : une volonté d’efficacité renforcée …

29/06/15

New Circular L.I.R. 104/1 On Certain Advantages In Kind Granted To Employees

26/06/15

Mutual Agreement on Treaty Between Belgium And Luxembourg on the Taxation of Cross-Border Commuters

24/06/15

Luxembourg Joins The Unified Patent Court System That Goes Hand In Hand With The Creation Of The European Pate…

23/06/15

EU Data Protection Regulation: Member States Adopt Common Approach and Aim to Finalise under the Luxembourg Pr…

23/06/15

The EUCJ Ryanair Judgment: A Useful Clarification On The Use Of Unprotected Databases

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