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

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…

27/12/14

The Renewable Energy Framework in Luxembourg

Within the framework of our membership to the ELG (Energy Law Group), David Maria, Partner and Delia Nitescu, Senior Associate have contributed an art…

26/12/14

Law concerning the compulsory deposit and immobilisation of shares and units in bearer form

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

23/12/14

Confirmation of mechanism of capital restructuring, Court of Appeals, Luxembourg, 10 July 2014

On 10 July 2014, the Court of Appeals confirmed the conditions set forth mainly by the French courts regarding the mechanism of capital restructuring …

22/12/14

BANKRUPTCY DECLARED FOR ESPIRITO SANTO INTERNATIONAL S.A.

The Luxembourg District Court sitting in commercial matters has declared bankrupt the group parent company ESPIRITO SANTO INTERNATIONAL S.A. (ESI) on …

19/12/14

New European Regulation in matters of succession - Nouveau règlement européen en matière de successions

The EU has adopted a new Regulation on successions (Regulation (EU) 650/2012 of 4 July 2012 on jurisdiction, applicable law, recognition and enforceme…

18/12/14

New Law to Promote Luxembourg Audiovisual Projects

Luxembourg's audiovisual environment was formerly mainly focused on broadcasting activities and has been diversified with the creation of infrastructu…

16/12/14

CENTRAL SECURITIES DEPOSITORIES REGULATION

Regulation (EU) 909/2014 on improving securities settlement in the European Union and on central securities depositories ("CSD Regulation") was publis…

12/12/14

First sovereign Sukuk in Luxembourg

The Law of 12 July 2014 approved the issue of a sovereign Sukuk in the amount of € 200 million by a special purpose vehicle ("SPV") wholly owned by th…

03/06/26

03/06/26

Supplementary Pension: A Strategic Issue for Self-Employed Lawyers

02/06/26

02/06/26

Index adjusted on 1 June 2026

01/06/26

01/06/26

Dentons Luxembourg invests in its talent and strengthens its banking, finance and corporate law…

16/06/26

Restrictive and post-contractual clauses under Luxembourg La…

10/06/26

Luxembourg Pillar Two FAQ updated: LTA provides further guid…

More News & Articles

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”

27/12/14

The Renewable Energy Framework in Luxembourg

26/12/14

Law concerning the compulsory deposit and immobilisation of shares and units in bearer form

23/12/14

Confirmation of mechanism of capital restructuring, Court of Appeals, Luxembourg, 10 July 2014

22/12/14

BANKRUPTCY DECLARED FOR ESPIRITO SANTO INTERNATIONAL S.A.

19/12/14

New European Regulation in matters of succession - Nouveau règlement européen en matière de successions

18/12/14

New Law to Promote Luxembourg Audiovisual Projects

16/12/14

CENTRAL SECURITIES DEPOSITORIES REGULATION

12/12/14

First sovereign Sukuk in Luxembourg