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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AIFMD II: new business opportunities for Luxembourg AIFMs

AIFMD II gives private equity sponsors a clearer route to use Luxembourg AIFM capabilities beyond managed funds, provided that substance, governance and scope are addressed from th…

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

In two judgments dated 20 January 2026 (No. CAL-2025-01047) and 6 February 2026 (No. CAL-2025-01046), the Luxembourg Court of Appeal confirmed that the receveur-préposé du bureau d…

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

New operational guidance for handling malicious cyber incidents, published on 28 September 2026 by ANSSI, the CSSF, CIRCL, GovCERT, the HCPN and the ILR under Luxembourg's NIS2 law…

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20/10/26
Revised ESRS and Voluntary Sustainability Reporting Standard…

Two EU delegated regulations published on 21 September 2026 finalise the re…

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14/10/26
AIF distribution agreements: making oversight work in practi…

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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

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…

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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 …

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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"…

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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…

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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…

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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…

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Luxembourg government announces overhaul of IP tax regime and confirms grandfathering of the existing scheme u…

Luxembourg Minister of Finance announces that Luxembourg will amend its IP Income Tax Regime so as to align it with the "nexus" approach agreed upon w…

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EU – Data Retention Directive invalidated

On 8 April 2014, the Court of Justice of the European Union (the "CJEU") declared invalid the Directive 2006/24/EC of 15 March 2006 on the retention o…

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The evolution of the bill of law n°6595 regarding a private foundation in Luxembourg

On 22 July 2012, the Luxembourg Chamber of Deputies introduced the bill of law n°6595 on the creation of a private foundation, which aims at providing…

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New Practices Concerning Accounting Documents To Be Submitted On An Annual Basis By The Credit Institutions

By means of Circular CSSF 14/596 dated 28 November 2014, the CSSF has decided to abolish the VISA procedure for published annual accounts for all cred…

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Luxembourg – Clarification of the regime of IP rights

The Luxembourg Cour administrative ruled on disputes relating to the application of Article 50bis of the Luxembourg Income Tax Act.

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EuSEF and EuVECA - Update

On September 26th 2014 the European Securities Markets Authority ("ESMA") issued a consultation paper (the "Consultation Paper") on ESMA's technical a…

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New Value Added Tax Rate

Since 1 January 2015, the applicable VAT rates are increased by 2 percentage points. The standard VAT rate rises from 15 % to 17 %. This still remains…

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Asset encumbrance risk management policy for Luxembourg banks

The Luxembourg regulator recently aligned its administrative practice with the recommendations of the European Systemic Risk Board in terms of risk ma…

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EU – Definition of “parody” by the CJEU

Parody is one of the exceptions to copyright infringement, contained in Article 5(3)(k) of Directive 2001/29/EC of 22 May 2001 on the harmonisation of…

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Brussels 1 Regulation - Recast

Regulation (EC) 44/2001 of December 22nd 2000 on jurisdiction and the regulation and enforcement of judgments in civil and commercial matters (the "Br…

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The Shanghai-Hong Kong Stock Connect

The Shanghai-Hong Kong Stock Connect (the "Stock Connect") is a securities trading and clearing program developed by Hong Kong Exchanges and Clearing …

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EU – No copyright infringement when using embedding or hyperlinking for freely available works

The CJEU rendered two important decisions regarding the embedded linking of copyright protected work and on the scope of legitimate hyperlinking.

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Simplified private limited liability company

On February 2nd 2015 the draft law N°6777 having the purpose of creating a simplified private limited liability company (Société à responsabilité limi…

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Ucits V: New Independence Requirement Ucits Management Company/Depositary

During the discussions between the European ("EU") legislative authorities on the UCITS V Directive(1), a mandate was granted to the EU Commission to …

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