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: can sickness absences justify dismissal?

In a judgment dated 12 June 2026, the Luxembourg Labour Court reiterated the circumstances in which sickness absences can justify dismissal with notice.

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

Luxembourg's new housing package introduces various real estate tax measures, including a higher Bëllegen Akt tax credit for individual buyers, VEFA registration duty relief, affor…

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

New bill of law 8813 (submitted to Parliament on 30 July 2026) aims to shield participants in funded sub-participation agreements from the adverse effects of lender insolvency.

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06/08/26
EU Forced Labour Regulation: key aspects and practical impli…

The EU Forced Labour Regulation entered into force on 13 December 2024 and …

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27/07/26
CRD VI in Luxembourg: Grandfathering has ended

What third-country banks need to do before January 2027. The grandfathering…

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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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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 …

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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 (…

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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…

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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…

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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…

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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…

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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 …

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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 …

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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…

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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…

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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…

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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…

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COLLECTION OF STATISTICAL DATA FROM FINANCIAL COMPANIES BY THE LUXEMBOURG CENTRAL BANK

Within the framework of its tasks, the "Banque centrale de Luxembourg" (the Luxembourg Central Bank) has to transmit comprehensive and reliable statis…

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New procedures concerning filings with the RCS

As from 1 November 2014, all filings with the Trade and Companies Register (registre du commerce et des sociétés) ("RCS") must be done electronically …

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Updated ESMA Q&A on AIFMD

On 30 September 2014, ESMA published an updated version of its Q&A on the application of the AIFMD.

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ESMA Guidelines on AIFM reporting obligations

On 8 August 2014, ESMA published the translation of the Guidelines on reporting obligations under Articles 3(3) d and 24(1), (2) and (4) of the AIFMD …

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Bundeskartellamt published revised guidelines on foreign-to-foreign mergers

On 30 September 2014, the German Bundeskartellamt published a revised guidance paper on "Domestic Effects in Merger Control". The guidance paper aims …

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UCITS V Directive

The UCITS V Directive (Directive 2014/91/EU of 23 July 2014 on UCITS as regards depositary functions, remuneration policies and sanctions) ("UCITS V")…

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GC annuled fine for Soliver in car glass cartel

On 10 October 2014, the General Court ("GC") struck down the Commission decision against Soliver NV (Case T-68/09) given that it had failed to establi…

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Investor protection in the event of a material change to an open-ended UCI

CSSF Circular 14/591 (the "Circular") confirms the administrative practice of the CSSF in the case of a material change to investors' interests in an …

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