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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!
As of 1 January 2015, an additional 0.5 % (impôt d'équilibrage budgétaire temporaire) income tax is due by individuals.
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Asset segregation is one of the provisions of more relevance when it comes to depositaries under Directive 2011/61/EU of the European Parliament and o…
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On 23 July 2014, the Council of the European Union adopted a Regulation on electronic identification and trust services for electronic transactions in…
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In its answer to a parliamentary question on patent boxes (QP 896), Luxembourg Finance Minister announced that a new IP tax regime in line with the so…
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On 6 January 2015, the Luxembourg tax authorities (administration des contributions directes) released a draft version of the first administrative cir…
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The Luxembourg government has adopted the Law of 2 April 2014 implementing Directive 2011/83/CE of 25 October 2011 on consumer rights and amending the…
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On December 2nd 2014 the CSSF issued Circular 14/598 adopting the opinion issued by the European Securities and Markets Authority ("ESMA") on August 2…
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En date du 8 octobre 2013, le Conseil d'Etat luxembourgeois rendait un premier avis sur le très attendu Projet de loi relatif à l'archivage électroniq…
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On 21 October 2014, ESMA published an updated version of its Q&A on prospectuses.
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The CNPD and the Luxembourg Chamber of Employees published extensive guidelines about surveillance in the workplace in a brochure dated 7 October 2014…
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On December 23rd 2014 the European Securities Markets Authority ("ESMA") issued a discussion paper (the "Discussion Paper") on share classes of UCITS.…
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On 24 October 2014, Croatia ratified the double tax treaty between Croatia and Luxembourg on Income and Capital signed on 20 June 2014. Luxembourg has…
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An advance tax ruling is an agreement between a taxpayer and national tax authorities, clarifying and confirming the application of domestic tax laws …
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A long-awaited judgment of the CJEU dated 13 May 2014 held that the giant search engine Google must give effect to a so-called "right to be forgotten"…
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Since 2012, Luxembourg applies the super reduced VAT rate of 3 % to the supply of e-books (Circular N° 756 dated 12th December 2011), and no dist…
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On January 9th 2015, the European Securities and Markets Authority ("ESMA") issued an updated version of its Q&A on the ESMA guidelines on ETFs an…
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In a judgment rendered on 10 July 2014(1), the European Court of Justice (the "Court") confirmed that the protection conferred by a trademark could ex…
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Luxembourg Minister of Finance announces that Luxembourg will amend its IP Income Tax Regime so as to align it with the "nexus" approach agreed upon w…
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On 8 April 2014, the Court of Justice of the European Union (the "CJEU") declared invalid the Directive 2006/24/EC of 15 March 2006 on the retention o…
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On 22 July 2012, the Luxembourg Chamber of Deputies introduced the bill of law n°6595 on the creation of a private foundation, which aims at providing…
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