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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Supplementary Pension: A Strategic Issue for Self-Employed Lawyers

In Luxembourg, lawyers practising independently are subject to a statutory pension scheme whose benefits are, by nature, less protective than those applicable to salaried employees…

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Index adjusted on 1 June 2026

From 1 June 2026 the Luxembourg salary index is automatically raised from 968.04 to 992.24, triggering a mandatory 2.5% increase of gross salaries paid under employment contracts s…

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

Dentons Luxembourg announces the promotion of Olivier Lesage to Partner and David Paiva to Managing Counsel, marking a new milestone in the international law firm’s development i…

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16/06/26
Restrictive and post-contractual clauses under Luxembourg La…

Restrictive and post-contractual clauses are common features of employment …

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10/06/26
Luxembourg Pillar Two FAQ updated: LTA provides further guid…

On 4 June 2026, the Luxembourg direct tax authorities ("LTA") updated their…

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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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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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Over-reliance on credit ratings Directive

Directive 2013/14/EU (the "Directive") amends different pieces of EU legislations including, but not limited to, the UCITS directive and the AIFMD. Ac…

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Double tax treaty between Luxembourg and Taiwan

The Grand Duchy of Luxembourg has ratified the first double tax treaty (the "Treaty") with Taiwan on 12 July 2014. Taiwan had already signed the Treat…

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Revision of the definition of European money market funds

ESMA Opinion 2014/1103 (the "Opinion") aims at amending the guidelines issued by CESR (CESR/10-049) in 2010 on a common definition of European money m…

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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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