News & Articles

23/01/23

The Listing Act: facilitating access to capital for SMEs

On 7 December 2022, the European Commission (EC) submitted a package of measures known as the “Listing Act” (the Act), aiming at making public markets…

23/01/23

A quelle sauce fiscale est mangée une SOPARFI qui investit dans un fonds d’investissement étranger ?

Dans un récent arrêt du 31 mars 2022 (46131C), la Cour administrative a considéré qu’un fonds d’investissement immobilier français – plus précisément …

20/01/23

Register of Beneficial Owners: Access restored for professionals, subject to conditions

After the "public access" feature of the luxembourg register of beneficial owners was ruled invalid by the court of justice of the european union, a n…

18/01/23

A new step in the adoption of the Digital Finance Package

16/01/23

Affichage des prix : professionnels attention aux sanctions

Depuis le 1er janvier 2023, certains taux de TVA ont été temporairement modifiés[1] : notamment le taux normal de TVA à 17[2]% applicable à la vente d…

13/01/23

DORA In Force From 16 January 2023

Given the ever-increasing risk of cyberattacks, the eu has decided to strengthen the requirements surrounding the it security of financial entities.

13/01/23

Loi concernant le budget de l'Etat pour l'exercice 2023 : de modifications fiscales finalement non substantiel…

Le 12 octobre 2022, le projet de loi n° 8080 concernant le budget des recettes et des dépenses de l’Etat pour l’exercice 2023 a été déposé par le Mini…

13/01/23

European judgment on equal treatment and sexual orientation

On 12 January 2023, the European Court of Justice rendered a judgement concerning equal treatment in employment and occupation, more particularly conc…

13/01/23

VAT corner

12/01/23

Foreign Subsidies Regulation enters into force on 12 January 2023 - Notification requirements apply from Octob…

The EU Regulation on foreign subsidies distorting the internal market (“FSR”) enters into force on 12 January 2023.[1] It marks an important legislati…

11/01/23

Remote customer onboarding solutions - credit and financial institutions need to adjust their solutions, polic…

On 22 November 2022, the European Banking Authority (EBA) published its final report on the guidelines on the use of Remote Customer Onboarding Soluti…

11/01/23

ESMA Peer Review on relocation to the EU in the context of the UK’s withdrawal from the EU

09/01/23

Unified Patent Court: final stretch!

05/01/23

EU legal framework for crypto-assets and financial sector resilience: update

The EU is working on setting out the legal framework for Fintech. On a separate but connected note, the EU legislator also addresses risks carried by …

03/01/23

Luxembourg minimum social wage increase from 1 January 2023

The 3.2% increase in the minimum social wage became official on 1 January 2023.

02/01/23

The Property Tax Reform Bill

To clamp down on speculation and the growth of property prices, Bill No. 8082 ("Property Bill") was filed with the Luxembourg Parliament on 10 October…

27/12/22

EMIR 3.0 – The new EU Commission proposal

On 7 December 2022, the EU Commission published a proposal for a regulation to amend EMIR (amongst others), with the primary aim of making EU clearing…

26/12/22

New law on administrative dissolution of companies without liquidation

The Law of 28 October 2022 creating the procedure for administrative dissolution without liquidation ("Law") allows for a simplified dissolution of "e…

24/12/22

Luxembourg 2023 budget law passed – focus on tax measures

The Luxembourg government filed three new bills in the week of 10 October 2022 concerning:the 2023 budget, housing supply reform, a temporary reductio…

23/12/22

Public access to RBO invalidated by CJEU

Elvinger Hoss Prussen triggered a landmark preliminary ruling on 22 November 2022, in which the Court of Justice of the European Union ("CJEU") has de…