News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

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Luxembourg regulator refines captive and reinsurance licensing processes

Luxembourg continues to consolidate its position as one of Europe’s premier hubs for captive insurance and reinsurance. With nearly 200 reinsurance undertakings, the Grand Duchy re…

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ABILWAYS Luxembourg devient SKOLAE Training

ABILWAYS Luxembourg annonce son changement d’identité et devient SKOLAE Training. Cette évolution s’inscrit dans le cadre du rapprochement d’ABILWAYS et de M2I, donnant naissance à…

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Arendt appoints new CIO

Arendt is pleased to announce that Olivier Ramlot has joined the firm as Chief Information Officer (CIO) as of 15 October 2025. With extensive experience, notably as CIO of BIL, Ol…

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03/12/25
Parliament’s finance committee passes amendments to the carr…

On 17 November 2025, the Luxembourg parliament published amendments to the …

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03/12/25
Are your crypto assets taxable in Luxembourg?

Crypto currencies and other crypto assets are increasingly being adopted by…

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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!

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More News & Articles

The Luxembourg E-Archiving Law Proposal Revisited 

On 20 October 2014, an amended version of the much anticipated Luxembourg E-Archiving Law Proposal (see our newsflash on the initial Proposal of 13 Fe…

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New UCITS collateral diversification requirements

ESMA Guidelines 2014/937 (the "Guidelines") amend the guidelines on ETFs and other UCITS issues dated 18 December 2012 and provide new rules on the co…

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The Court of Justice dismissed ICF appeal in the aluminum fluoride cartel case

On 9 October 2014, the Court of Justice dismissed the appeal lodged by Industries Chimiques du Fluor ("ICF") against the judgment of 18 June 2013, in …

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Luxembourg reforms its bearer shares regime

On 16 July 2014, Luxembourg adopted the law concerning the compulsory deposit and immobilization of shares and units in bearer form (hereafter the "La…

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Third parties have the right to access uncontested parts of cartel decisions

On 7 October 2014, the General Court ("GC") handed down a judgment in the hotly debated area of access to the file. Damage claimants are frequently se…

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New law relating to the immobilization of bearer shares

By law dated 28 July 2014 (published on 14 August 2014), the Luxembourg legislator substantially modified the rules governing the holding and transfer…

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Fourth amendment of the Luxembourg and France double tax treaty

The French and Luxembourg Finance Ministers signed, on 5 September 2014, a Protocol amending Article 3 (the "Protocol") of the France-Luxembourg doubl…

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New EU Data Protection Guidance on the Internet of Things

The EU's main data protection body, the Article 29 Working Party, recently published an Opinion on the application of European data protection rules t…

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The Luxembourg Double Tax Treaties Network

10 October 2014. New tax treaty with Isle of Man is in force as of 05 August 2014 and will be applicable as of 01 January 2015 (Mémorial A 190, 10 Oct…

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New rules on granting rulings and change to transfer pricing provisions

A bill of law (reference number 6722) (the "Bill") was lodged with the Luxembourg Parliament on 16 October 2014, referred as the "package for the…

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Law for the immobilisation of bearer shares and units in Luxembourg : a short analysis

The law dated 28 July 2014 on the immobilization of bearer shares and units and the obligation to keep a register of the registered and bearer shares …

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Guidelines, Fact Sheets and Myth-Busting: EU Working Hard to Clarify the Right to Be Forgotten

Since the EU Court of Justice made its ruling on the right to be forgotten in May 2014, the topic has been in the media almost incessantly. Most of th…

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Court of Justice provided further guidance on the facts that should be considered when deciding on the imputab…

The EU state aid rules are directed to Member States. In situations where public undertakings take measures which can be seen as conferring an advanta…

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Tax treaties news

On 19 May 2014, the Luxembourg Government issued a press release stating that Luxembourg and France have agreed to continue talks to negotiate and sig…

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Court of Justice: 10% maximum applies to fine imposed on undertaking for its own behaviour, even if it was sub…

On 4 September 2014, the Court of Justice handed down its judgment in the fasteners cartel (Case C-408/12 P). Although most of the appellants' claims …

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Restructuring and insolvency in Luxembourg (part 2)

Formal, court-driven restructuring proceedings are available into Luxembourg law, but for practical reasons, these are rarely used in practice.

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EXIT TAX

In September 2012, the European Commission introduced an infringement procedure against Luxembourg as certain provisions of Luxembourg tax law concern…

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Cartes Bancaires and MasterCard judgments: object and effects restrictions revisited

On 11 September 2014, the Court of Justice issued an important judgment in one of the numerous pending competition law cases around credit card scheme…

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Restructuring and insolvency in Luxembourg (part 1)

Luxembourg is one of the leading domiciles worldwide for international investment vehicles. This leading position has arisen from the combination of t…

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The tax authorities officially accept the use of a foreign currency as functional currency

On 16 June 2014, the Luxembourg direct tax authorities (Administration des contributions directes) released a circular letter L.G.-A n°60 (the "Circul…

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