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

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…

22/06/15

Are Your Website's Social Plugins Privacy Compliant?

Social plugins such as Facebook's Like button and Twitter's Tweet button are very popular as they allow sites to extend their reach and increase their…

19/06/15

Circular CSSF 15/603 On Security of Internet Payment

Concerned about the increase in frauds related to internet payments, the European Banking Authority (“EBA”) has published guidelines on 19 December 20…

17/06/15

Introduction of The Plea Bargaining Procedure In Luxembourg Law / Introduction De La Transaction En Matière Pé…

The first criminal case on the basis of the newly adopted plea bargaining procedure in Luxembourg called « judgment upon consent » has been settled by…

15/06/15

The New Simplified S.À R.L. – Bill of Law

The Bill of Law 6777 (the "Bill of Law"), the purpose of which is to introduce a simplified limited liability company (société à responsabilité limité…

12/06/15

Certificates of residence for funds

Circular L.G. - A. n°61 issued on February 12th 2015 (hereafter the "Circular") by the Luxembourg tax authorities (hereafter the "LTA") aims at clarif…

11/06/15

Immobilisation of Bearer Shares And Units: CSSF Guidance on Scope and Actions to be Taken By Holders And Issue…

On 26 January 2015, the CSSF published Press Release 15/09 in which Luxembourg issuers of bearer shares and units were reminded of the final deadline …

10/06/15

EC's proposal for automatic exchange of tax rulings

On March 18th 2015, the European Commission published a new initiative on tax transparency to fight tax evasion and avoidance. The initiative includes…

09/06/15

Establishment of a Systemic Risk Board

The Law of 1 April 2015 establishing the Systemic Risk Board and amending the Law of 23 December 1998 concerning the monetary status and the Luxembour…

08/06/15

AIFMD Reporting - CSSF feedback

Last January 31st 2015 was the first reporting deadline for most Luxembourg market participants to file their alternative investment fund managers ("A…

05/06/15

Scope of Capital Requirements Regulation (1) And Directive (2) In Relation To Investment Firms

Circular CSSF 15/606 (the "Circular") defines the criteria according to which an investment firm is considered to fall within the definition of "CRR i…

04/06/15

Crowdfunding - EBA Opinion

Following on from the advice and the opinion of the European Securities and Markets Authority ("ESMA") on investment-based crowdfunding in December 20…

03/06/15

CSSF Procedure For Approval For Holders Of Key Functions Within Banks And Investment Firms

On 6 February 2015, the CSSF published its prudential authorisation procedure for the approval of holders of key functions within banks and investment…

03/06/26

03/06/26

Supplementary Pension: A Strategic Issue for Self-Employed Lawyers

02/06/26

02/06/26

Index adjusted on 1 June 2026

01/06/26

01/06/26

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

16/06/26

Restrictive and post-contractual clauses under Luxembourg La…

10/06/26

Luxembourg Pillar Two FAQ updated: LTA provides further guid…

More News & Articles

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

22/06/15

Are Your Website's Social Plugins Privacy Compliant?

19/06/15

Circular CSSF 15/603 On Security of Internet Payment

17/06/15

Introduction of The Plea Bargaining Procedure In Luxembourg Law / Introduction De La Transaction En Matière Pé…

15/06/15

The New Simplified S.À R.L. – Bill of Law

12/06/15

Certificates of residence for funds

11/06/15

Immobilisation of Bearer Shares And Units: CSSF Guidance on Scope and Actions to be Taken By Holders And Issue…

10/06/15

EC's proposal for automatic exchange of tax rulings

09/06/15

Establishment of a Systemic Risk Board

08/06/15

AIFMD Reporting - CSSF feedback

05/06/15

Scope of Capital Requirements Regulation (1) And Directive (2) In Relation To Investment Firms

04/06/15

Crowdfunding - EBA Opinion

03/06/15

CSSF Procedure For Approval For Holders Of Key Functions Within Banks And Investment Firms