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

13/02/15

UCITS IV: UPDATED ESMA Q&A ON ITS GUIDELINES ON ETFS AND OTHER UCITS ISSUES

On 9 January 2015, ESMA published an updated version of its Q&A on its guidelines on ETFs and other UCITS issues. In summary

11/02/15

IMMOBILISATION OF BEARER SHARES : CSSF FAQ AND REMINDER

On 30 December 2014, the Luxembourg Commission for the Supervision of the Financial Sector (the "CSSF") published its first FAQ concerning the Law of …

09/02/15

Immobilisation of Bearer Shares And Units: Deadlines for Compulsory Deposit on 18 February 2015

The Law of 28 July 2014 concerning the compulsory deposit and immobilisation of shares and units in bearer form (the "Law") imposes the compulsory dep…

08/02/15

Facilitation for Belgium-Luxembourg cross-border workers

The Belgian and Luxembourg governments had a joint meeting on 5 February in Brussels and came to an agreement with respect to cross-border employment …

03/02/15

The Luxembourg Double Tax Treaties Network

Latest updates: - 30 December 2014. Protocol regarding taxation of pension income with Denmark is in force as of 28 December 2014 and will be applicab…

02/02/15

Mandatory immobilisation of bearer shares and units

As per our previous article dated 2014 in relation to the law dated July 28th 2014 on the immobilisation of shares and corporate units in bearer form …

29/01/15

Payment Accounts: Enhanced Consumer Rights Through Adoption Of Directive 2014/92/Eu

On 23 July 2014, Directive 2014/92/EU1 (the "Payment Accounts Directive") has been adopted with the aim to improve consumer rights of EU citizens in t…

27/01/15

Reform of the Bearer Shares Regime In Luxembourg

Instead of abolishing bearer shares as already done or planed to be done by some neighboring countries, the Luxembourg lawmaker, after leading an in-d…

23/01/15

2015 Luxembourg tax news

The Luxembourg budget law for 2015 and the law introducing measures for the future ("paquet d'avenir") have been adopted on 19 December 2014.

22/01/15

2015 TAX CHANGES

The law applies to information requested by another State under a bilateral agreement, relevant European Directives as implemented in Luxembourg or th…

21/01/15

CRD IV - Higher ratio notification procedure imposed by the CSSF

The CSSF has issued a new Circular 15/601 relating to the ratio increase notification procedure laid down in Article 94(1)(g)(ii) of Directi…

16/01/15

Taxation of Luxembourg partnerships (SCS or SCSp)

The Luxembourg Tax Authorities (hereafter "LTA") have recently clarified the situation on taxation of income realised by Luxembourg partnerships, thro…

16/01/15

New Tax Mesures for 2015

On 19 December 2014, the Luxembourg Parliament adopted the 2015 budget and the first part of the future package (paquet d'avenir). The most relevant t…

14/01/15

Useful clarification of the Luxembourg tax treatment of a SCS/SCSp

On 9 January 2015, the Luxembourg tax authorities published Tax Circular L.I.R. n° 14/4 (the "Circular") on the Luxembourg tax treatment of income rea…

12/01/15

Luxembourg codifies ruling practice and arm’s length principle

As per 1 January 2015, Luxembourg codified (i) the Luxembourg advance tax ruling and advance pricing agreement (ATR/APA) practice and (ii) the arm's l…

09/01/15

The Luxembourg Administrative Court rules on the IP Income Tax Regime: a call for a prior assessment of eligib…

In the framework of the Lisbon strategy for growth and employment in the EU, the Grand-Duchy of Luxembourg added Article 50bis to the Income Tax Act 1…

02/01/15

Latest developments on automatic exchange of information within the EU

Automatic exchange of information ("AEOI") has been a hot topic on the international scene for more than a decade now. Besides the FATCA turmoil, the …

30/12/14

Forthcoming private wealth foundation and philanthropic foundation in Luxembourg

Many years after the introduction of the Philanthropic Foundation1, the draft bill n° 6595 dated 22 July 2013 presents the private wealth foundation (…

30/12/14

European Commission investigates on a potential State aid to Fiat Finance and Trade

On 30 September 2014, the European Commission (the "EC") published the non-confidential version of a decision taken on 11 June 2014 launching a formal…

29/12/14

Non-periodic paid activities and their tax qualification as “extraordinary wages”

With the financial crisis and recent scandals provoked by the publication of the bonuses of some directors leaving companies in bankruptcy, some count…

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

13/02/15

UCITS IV: UPDATED ESMA Q&A ON ITS GUIDELINES ON ETFS AND OTHER UCITS ISSUES

11/02/15

IMMOBILISATION OF BEARER SHARES : CSSF FAQ AND REMINDER

09/02/15

Immobilisation of Bearer Shares And Units: Deadlines for Compulsory Deposit on 18 February 2015

08/02/15

Facilitation for Belgium-Luxembourg cross-border workers

03/02/15

The Luxembourg Double Tax Treaties Network

02/02/15

Mandatory immobilisation of bearer shares and units

29/01/15

Payment Accounts: Enhanced Consumer Rights Through Adoption Of Directive 2014/92/Eu

27/01/15

Reform of the Bearer Shares Regime In Luxembourg

23/01/15

2015 Luxembourg tax news

22/01/15

2015 TAX CHANGES

21/01/15

CRD IV - Higher ratio notification procedure imposed by the CSSF

16/01/15

Taxation of Luxembourg partnerships (SCS or SCSp)

16/01/15

New Tax Mesures for 2015

14/01/15

Useful clarification of the Luxembourg tax treatment of a SCS/SCSp

12/01/15

Luxembourg codifies ruling practice and arm’s length principle

09/01/15

The Luxembourg Administrative Court rules on the IP Income Tax Regime: a call for a prior assessment of eligib…

02/01/15

Latest developments on automatic exchange of information within the EU

30/12/14

Forthcoming private wealth foundation and philanthropic foundation in Luxembourg

30/12/14

European Commission investigates on a potential State aid to Fiat Finance and Trade

29/12/14

Non-periodic paid activities and their tax qualification as “extraordinary wages”