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

18/11/14

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…

18/11/14

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…

14/11/14

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…

13/11/14

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…

11/11/14

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…

10/11/14

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 …

07/11/14

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…

04/11/14

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…

04/11/14

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…

31/10/14

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…

27/10/14

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…

23/10/14

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…

21/10/14

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…

17/10/14

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 …

16/10/14

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…

10/10/14

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…

09/10/14

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…

08/10/14

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 …

07/10/14

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.

06/10/14

EXIT TAX

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

13/08/26

13/08/26

Luxembourg: can sickness absences justify dismissal?

11/08/26

11/08/26

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

04/08/26

04/08/26

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

06/08/26

EU Forced Labour Regulation: key aspects and practical impli…

27/07/26

CRD VI in Luxembourg: Grandfathering has ended

More News & Articles

18/11/14

Over-reliance on credit ratings Directive

18/11/14

Double tax treaty between Luxembourg and Taiwan

14/11/14

Revision of the definition of European money market funds

13/11/14

The Luxembourg E-Archiving Law Proposal Revisited

11/11/14

New UCITS collateral diversification requirements

10/11/14

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

07/11/14

Luxembourg reforms its bearer shares regime

04/11/14

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

04/11/14

New law relating to the immobilization of bearer shares

31/10/14

Fourth amendment of the Luxembourg and France double tax treaty

27/10/14

New EU Data Protection Guidance on the Internet of Things

23/10/14

The Luxembourg Double Tax Treaties Network

21/10/14

New rules on granting rulings and change to transfer pricing provisions

17/10/14

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

16/10/14

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

10/10/14

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

09/10/14

Tax treaties news

08/10/14

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

07/10/14

Restructuring and insolvency in Luxembourg (part 2)

06/10/14

EXIT TAX

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