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

14/04/15

Luxembourg – Grand Duchy of Luxembourg as the new digital Hub

October 2014, Luxembourg's Prime Minister and Minister of Communications and Media, Xavier Bettel, presented the so-called "Digital Letzebuerg" in the…

14/04/15

PRIPS Regulation - Update

The European Parliament issued on November 26th 2014 Regulation number 1286/2014 (the "Regulation") on key information documents ("KID") for packaged …

13/04/15

CSSF FAQ - Immobilisation of bearers shares

On December 30th 2014, the Luxembourg Supervisory Authority for the Financial Sector ("CSSF") published its "Frequently Asked Questions in relation to…

13/04/15

Limitation to WHT refund

In order to bring Luxembourg legislation in line with recent case law of the ECJ (Tate & Lyle Investments Ltd/Belgique, C-384/11 and Com/Allemagne…

10/04/15

Strengthened obligations preventing the use of the financial system for money laundering and terrorist financi…

A draft Directive (the "draft 4th Directive") of the Parliament and the Council (2013/0025 COD) that will directly impact most financial institutions …

10/04/15

Directive for disclosure of non-financial and diversity information

On September 29th 2014, the Council of the European Union adopted a directive (following the European Parliament which had done so on April 15th 2014)…

09/04/15

New procedure for tax rulings

The Budget Laws introduced a new paragraph (§29a) in the General Tax Law, the Abgabenordnung, detailing the TCL procedure applicable from now on, both…

09/04/15

EU – New Unitary Patent

To recap, the European Parliament, after many years of discussion, voted positively on 11 December 2012 on two draft EU Regulations on a unitary paten…

09/04/15

Evaluation of certain benefits-in-kind granted by employers

The Luxembourg tax authorities issued a new circular n° 104/1 on November 20th 2014 (hereafter the "Circular"), setting forth the evaluation rules for…

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…

20/10/26

20/10/26

Cross-border tax recovery | Luxembourg's tax Receveur can push local companies into bankruptcy …

20/10/26

20/10/26

Newsflash – Cyber incidents in Luxembourg: five legal takeaways from the new operational guidan…

19/10/26

19/10/26

EU fund managers – GP representation clause: preserving the Luxembourg fund’s footprint while e…

20/10/26

Revised ESRS and Voluntary Sustainability Reporting Standard…

14/10/26

AIF distribution agreements: making oversight work in practi…

More News & Articles

14/04/15

Luxembourg – Grand Duchy of Luxembourg as the new digital Hub

14/04/15

PRIPS Regulation - Update

13/04/15

CSSF FAQ - Immobilisation of bearers shares

13/04/15

Limitation to WHT refund

10/04/15

Strengthened obligations preventing the use of the financial system for money laundering and terrorist financi…

10/04/15

Directive for disclosure of non-financial and diversity information

09/04/15

New procedure for tax rulings

09/04/15

EU – New Unitary Patent

09/04/15

Evaluation of certain benefits-in-kind granted by employers

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

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