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

08/04/15

Further steps towards transparency

Since January 1st 2015, the withholding tax on interest income paid by Luxembourg paying agents to individuals resident in another EU Member is abolis…

07/04/15

The Luxembourg double tax treaties network

18 March 2015. In its 2014 Annual report, the Luxembourg Direct Tax Authorities reported that 727 exchange of information upon request, spontaneous in…

06/04/15

Updated CSSF FAQ on AIFMD

On 29 December 2014, the CSSF updated its frequently asked questions ("FAQ") on the Law of 12 July 2013 on Alternative Investment Fund Managers ("AIFM…

06/04/15

EU – Revision of the EU rules on copyrights

Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rig…

03/04/15

Le droit de contrôle par l’employeur en cas d’absence de ses salariés

L'absentéisme est une problématique récurrente pour tout employeur et une source de désorganisation au sein de l'entreprise.

02/04/15

EU – New regulation proposals

In March 2013, the European Commission presented proposals to revise the Community Trade Mark Regulation and Trade Marks Directive (see our January 20…

02/04/15

BEPS - Action Point 4 on interest deductions and other financial payments

The OECD released its public discussion draft on Action Point 4 of the Action Plan on Base Erosion and Profit Shifting (hereafter "BEPS") concerning i…

01/04/15

Automatic Exchange Of Information On Interest Payments From Savings Income

On 25 November 2014, Luxembourg enacted a law modifying the Law of 21 June 2005 transposing into Luxembourg domestic law the European Directive 2003/4…

31/03/15

New regulation of the european long-term investment funds

On 26th June 2013 the European Commission transmitted to the Council its proposal for a Regulation of the European Parliament and of the Council on Eu…

31/03/15

Luxembourg – Creation of the Luxembourg Institute of Intellectual Property

Luxembourg's government has for several years expressed its strong intention to solidify and expand Luxembourg as a key player in the field of Intelle…

30/03/15

EMIR | European Commission endorses draft RTS on IRS clearing

The European Securities and Markets Authority (ESMA) issued, on October 1st 2014, its final draft regulatory technical standards (RTS) for the central…

27/03/15

Belgium-Luxembourg cross-border workers

Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published

27/03/15

Priips regulation

Regulation (EU) No 1286/2014 of the European Parliament and of the Council of 26 November 2014 on key information documents for packaged retail and in…

26/03/15

New CSSF Circular On Central Administration, Internal Governance And Risk Management

On 24 November 2014, the CSSF published its Circular 14/597 (the "Circular") updating and amending CSSF Circular 12/552 on central administration, int…

26/03/15

Luxembourg – The Independent Audiovisual Authority of Luxembourg is operational

Created by the law of 27 August 2013, the Independent Audiovisual Authority of Luxembourg ("ALIA") is fully operational. In late October 2014, the Lux…

25/03/15

AIFMD | ESMA updated Q&A

On January 9th 2015, the European Securities and Markets Authority ("ESMA") issued an updated version of its Q&A on the application of AIFMD (the …

24/03/15

Introduction of the simplified private limited-liability company in Luxembourg

Bill No. 6777 aims to introduce the simplified private limited-liability company (société à responsabilité simplifiée or S.à r.l.-S) into the Luxembou…

24/03/15

Luxembourg – Ratification of the EU Convention on Cybercrime

On 18 July 2014, the Grand Duchy of Luxembourg ratified and implemented the Council of Europe Convention on Cybercrime, opened for signature in Budape…

23/03/15

SCS AND SCSP: INCOME DIRECT TAX TREATMENT

The administrative Circular LIR n°14/4 of 9 January 2015 recalls that SCS (Société en commandite simple) and SCSp (Société en commandite spéciale) are…

23/03/15

Temporary 0.5 percentage Income Tax

As of 1 January 2015, an additional 0.5 % (impôt d'équilibrage budgétaire temporaire) income tax is due by individuals.

11/02/26

11/02/26

Participez à l’enquête de Larcier‑Intersentia sur les pratiques numériques des professions du d…

03/02/26

03/02/26

Arendt appoints five new Partners

29/01/26

29/01/26

New Carried Interest Regime Law Voted!

09/02/26

New investment rules for Luxembourg unit-linked life insuran…

02/02/26

Draft Bill 8676 for a single tax class from tax year 2028

More News & Articles

08/04/15

Further steps towards transparency

07/04/15

The Luxembourg double tax treaties network

06/04/15

Updated CSSF FAQ on AIFMD

06/04/15

EU – Revision of the EU rules on copyrights

03/04/15

Le droit de contrôle par l’employeur en cas d’absence de ses salariés

02/04/15

EU – New regulation proposals

02/04/15

BEPS - Action Point 4 on interest deductions and other financial payments

01/04/15

Automatic Exchange Of Information On Interest Payments From Savings Income

31/03/15

New regulation of the european long-term investment funds

31/03/15

Luxembourg – Creation of the Luxembourg Institute of Intellectual Property

30/03/15

EMIR | European Commission endorses draft RTS on IRS clearing

27/03/15

Belgium-Luxembourg cross-border workers

27/03/15

Priips regulation

26/03/15

New CSSF Circular On Central Administration, Internal Governance And Risk Management

26/03/15

Luxembourg – The Independent Audiovisual Authority of Luxembourg is operational

25/03/15

AIFMD | ESMA updated Q&A

24/03/15

Introduction of the simplified private limited-liability company in Luxembourg

24/03/15

Luxembourg – Ratification of the EU Convention on Cybercrime

23/03/15

SCS AND SCSP: INCOME DIRECT TAX TREATMENT

23/03/15

Temporary 0.5 percentage Income Tax