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

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.

20/03/15

AIFMD | ESMA guidelines - Asset segregation

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…

20/03/15

EU – Adoption of the EU Regulation

On 23 July 2014, the Council of the European Union adopted a Regulation on electronic identification and trust services for electronic transactions in…

19/03/15

Taxation of income and gains from IP rights

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…

18/03/15

The Luxembourg Implementation Of Fatca

On 6 January 2015, the Luxembourg tax authorities (administration des contributions directes) released a draft version of the first administrative cir…

18/03/15

Luxembourg – New consumer regulation

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…

17/03/15

CSSF Circular 14/598 - Common definition of European MMFs

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…

16/03/15

Le projet de loi relatif à l’archivage électronique : le Conseil d’Etat lève trois oppositions formelles et en…

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…

16/03/15

Updated ESMA Q&A On Prospectuses

On 21 October 2014, ESMA published an updated version of its Q&A on prospectuses.

13/03/15

Luxembourg – Publication of guidelines on surveillance in the workplace

The CNPD and the Luxembourg Chamber of Employees published extensive guidelines about surveillance in the workplace in a brochure dated 7 October 2014…

13/03/15

ESMA - Share classes of UCITS

On December 23rd 2014 the European Securities Markets Authority ("ESMA") issued a discussion paper (the "Discussion Paper") on share classes of UCITS.…

12/03/15

Tax Treaty News

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…

11/03/15

New tax ruling procedure in Luxembourg

An advance tax ruling is an agreement between a taxpayer and national tax authorities, clarifying and confirming the application of domestic tax laws …

11/03/15

EU – Right to be forgotten

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"…

10/03/15

E-Books no longer subject to the super reduced VAT rate of 3 percent in Luxembourg

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…

10/03/15

ESMA - Updated Q&A on ETFs and other UCITS issues

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…

10/03/15

Three-Dimensional Trademarks And Flagship Stores: The European Court Of Justice’S Position

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…

13/08/26

13/08/26

Luxembourg: can sickness absences justify dismissal?

11/08/26

11/08/26

Luxembourg housing package: enhanced real estate tax incentives, VEFA projects and affordable h…

04/08/26

04/08/26

Luxembourg to boost protection of participants in funded sub-participation agreements

06/08/26

EU Forced Labour Regulation: key aspects and practical impli…

27/07/26

CRD VI in Luxembourg: Grandfathering has ended

More News & Articles

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

20/03/15

AIFMD | ESMA guidelines - Asset segregation

20/03/15

EU – Adoption of the EU Regulation

19/03/15

Taxation of income and gains from IP rights

18/03/15

The Luxembourg Implementation Of Fatca

18/03/15

Luxembourg – New consumer regulation

17/03/15

CSSF Circular 14/598 - Common definition of European MMFs

16/03/15

Le projet de loi relatif à l’archivage électronique : le Conseil d’Etat lève trois oppositions formelles et en…

16/03/15

Updated ESMA Q&A On Prospectuses

13/03/15

Luxembourg – Publication of guidelines on surveillance in the workplace

13/03/15

ESMA - Share classes of UCITS

12/03/15

Tax Treaty News

11/03/15

New tax ruling procedure in Luxembourg

11/03/15

EU – Right to be forgotten

10/03/15

E-Books no longer subject to the super reduced VAT rate of 3 percent in Luxembourg

10/03/15

ESMA - Updated Q&A on ETFs and other UCITS issues

10/03/15

Three-Dimensional Trademarks And Flagship Stores: The European Court Of Justice’S Position

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