News & Articles

06/02/23

EU Listing Act | Interesting regulatory changes in the pipeline

03/02/23

Legitimate interest and access to the UBO-register

Following the recent jurisprudence of the Court of Justice of the European Union, the Belgian legislator introduced on 17 February 2023 new provisions…

03/02/23

CSSF | Increase in fees with adoption of new Grand-Ducal Regulation

The CSSF levies fees on supervised persons and institutions to cover personnel costs as well as general financial and operating costs. The level of fe…

02/02/23

Clarifications on the Luxembourg reverse hybrid mismatch rule

On 23 December 2022, the Luxembourg Parliament adopted bill n°8080 related to the budget for 2023 (the "Budget Law 2023" – see our newsflash on the bu…

01/02/23

Index increase from 1 February 2023

From 1 February 2023, the index applicable to employee wages increases from 877.01 to 898.93. This leads to a 2.5% increase in the gross salary paid t…

31/01/23

New reporting standards under EMIR: 203 reporting fields, one deadline, huge sanctions

In-scope entities have to follow new EMIR1 reporting requirements by April 2024 or face hefty sanctions. ESMA2 has published the guidelines, validatio…

27/01/23

Luxembourg Key Tax Measures 2023

On 23 December 2022, the Luxembourg Parliament adopted budget bill n°8080 (the Budget Law). The key tax measures introduced by the Budget Law concern …

25/01/23

ATAD 3 Proposal approved by the European Parliament

On 17 January 2023, the European Parliament (EP) approved almost by unanimity the proposal for a Council directive laying down rules to prevent the mi…

24/01/23

Nouveaux taux de TVA : factures et devis professionnels, comment s'y retrouver ?

Depuis le 1er janvier 2023, certains taux de TVA ont été temporairement modifiés

24/01/23

Baux commerciaux : L’interdiction pour les locataires de réclamer aux-sous locataires des loyers supérieurs à …

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…