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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Luxembourg: Insolvency law reform

On 1 November 2023, the Luxembourg law dated 7 August 2023, issued from Draft Bill No. 6539A on business preservation and modernization of the insolve…

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The Council adopts the EU Green Bonds Regulation

On 23 October 2023, the Council of the European Union (the Council) adopted in first reading the regulation on European green bonds standards (the EU …

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Law of 7 August 2023 on non-profit associations and foundations (as consolidated on 23 September 2023)

The rationale behind adopting this law was to update and streamline the 1928 law applicable to non-profit associations and foundations (Non-Profit Org…

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Payment services and financial data access

In 2022, the European Commission evaluated the application and impact of the second payment services directive1 (“PSD II”), the conclusions of which r…

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ASBL et fondations : entrée en vigueur de la réforme de la loi de 1928

Il aura fallu pas moins de 14 ans afin de réformer une loi qui datait de près de 100 ans, ce qui n’est pas sans rappeler la réforme de la loi sur les …

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EC Proposal for a Transfer Pricing Directive

On 12 September 2023, the European Commission (“EC”) introduced a proposal for a Directive on transfer pricing (the “TP Directive”).

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Date of the 2024 social elections confirmed

Every five years, Luxembourg’s employers are required to hold elections for their staff delegations, provided that they had at least 15 employees in t…

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New Luxembourg Draft Law on business concentrations

The parliamentary process leading to the introduction of a new law on business concentrations (Draft Law No. 8296) (the “Draft Concentration Control L…

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Draft Law No. 8291 on the digital operational resilience of the financial sector

On 4 August 2023, the draft law No. 8291 (the "Draft Law") aimed at (i) implementing Regulation (EU) 2022/2554 of 14 December 2022 on the digital oper…

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ESG in the banking sector - CSSF review on diversity in management bodies of credit institutions

On 10 October 2023, the Commission de Surveillance du Secteur Financier (CSSF) published the outcome of an investigation (CSSF Review) launched in Apr…

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ESMA | Public statement on sustainability disclosure in prospectuses

On 11 July 2023, ESMA issued a public statement on the sustainability disclosure expected to be included in prospectuses in order to satisfy the requi…

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Accounting and reporting guidance for US fund managers using Luxembourg fund sleeves – New York office Snippet…

For a variety of reasons, European investors generally prefer to be onboarded by US fund managers in a fund vehicle organized as a Luxembourg special …

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Key takeaways from the ESAs' 2023 Joint Report on voluntary disclosures of principal adverse impacts under SFD…

The landscape of sustainable finance is undergoing rapid transformation, fueled by a global commitment to Environmental, Social, and Governance (ESG) …

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Luxembourg is geared towards a national merger control regime

On 23 August 2023, Luxembourg’s Ministry of the Economy (Ministry) introduced Bill of law no. 8296 setting up a merger control regime in Luxembourg (B…

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FATF's Comprehensive Evaluation of Luxembourg's Financial Systems

Following the on-site visit for mutual evaluation of Luxembourg made by the Financial Action Task Force (FATF) from 2 November 2022 to 18 November 202…

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Reform of Luxembourg’s non-profit (ASBL) regime: decoding the main amendments

On 28 June, Bill No. 6054 on non-profit organisations ("ASBLs") and foundations was voted into law. The law will enter into force in September and rep…

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Cross-border business tax - EU Commission proposes BEFIT, Transfer Pricing and Hot Directives

Corporate taxpayers with cross-border operations in the eu are expected to be significantly impacted by the proposed befit, transfer pricing and hot d…

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Hiring third-country nationals in Luxembourg: the new law of 7 August 2023 in a nutshell

If you are a Luxembourg employer wishing to hire a third-country national – i.e. a person who is not a citizen of the European Union or who is not ent…

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The European Commission launches a consultation on the implementation of SFDR

The European Union’s (the EU) Sustainable Finance Disclosures Regulation (SFDR) came into force in March 2021 and has kept the industry busy (and some…

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New bill of law to enhance the resilience of critical entities

On 1 September 2023, a bill of law implementing directive 2022/2557 on the resilience of critical entities (the “Bill of Law”) was filed with the Parl…

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