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

28/06/22

Recreational cannabis: overview of the proposed amendments to the current legal framework

In line with the Government’s initiative to regulate access to recreational cannabis, as set out in the Coalition Agreement for 2018-2023, a bill of l…

23/06/22

The new Luxembourg-UK double tax treaty: key points for investors in UK real estate

On 7 June 2022, the United-Kingdom (UK) and Luxembourg signed the text of the new double tax treaty.

23/06/22

Cross-border home working: different taxation rules starting 1 July 2022

The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the conte…

21/06/22

CSSF AML/CFT reporting tool: first reporting period approaches

Following the publication of three circular letters [1] in December 2021 introducing new prudential and AML/CFT reporting requirements,…

21/06/22

Introduction of a New eDesk Module – ePassporting

Following the publication on 12 May 2022 of CSSF Circular 22/810 on pre-marketing and cross-border marketing notification procedures, the CSSF has rel…

20/06/22

Updated CRS FAQ by the Luxembourg tax administration

The common reporting standard (“CRS”), which has been implemented in Luxembourg by the law of 18 December 2015, has introduced an automatic exchange o…

19/06/22

EBA guidelines on the role and responsibilities of the AML/CFT Compliance Officer

On 14 June 2022, the European Banking Authority (“EBA”) released its guidelines on policies and procedures in relation to compliance management and th…

16/06/22

Changes to the UK/Luxembourg double tax treaty

On 7 June 2022, the UK and Luxembourg governments signed a protocol to amend the double tax treaty (the treaty) between both jurisdictions. As set out…

15/06/22

ATAD 3 amendments: Are you ready for the changes?

On 12 May 2022, the reporter of the Committee on Economic and Monetary Affairs of the European Parliament (ECON) published its draft report (the …

15/06/22

New double tax treaty signed between Luxembourg and the United Kingdom

On 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty (the “New Treaty”) repla…

14/06/22

Governance within smaller banks - key takeaways from the ECB thematic review

In the context of its 2022-2024 Supervisory Priorities, the ECB carried out a thematic review of the governance arrangements of more th…

10/06/22

Deletion of documents published with the RCS – Recent Luxembourg case law

Legal proceedings were initiated in front of the Luxembourg district court by a public limited liability company (société anonyme), seeking the deleti…

03/06/22

Sixth package of EU economic sanctions against Russia - “Not only about oil”

On 3 June 2022, the Council of the European Union adopted new restrictive measures against Russia due to the ongoing conflict in Ukraine.

03/06/22

CSSF Circular 22/811 on UCI Administrators

On 16 May 2022, the CSSF issued Circular 22/811 concerning the authorisation and organisation of entities acting as UCI administrators (“Cir…

31/05/22

Bill of law amending the law of 2 September 2011 regulating the access to the professions of craftsman, trader…

The coalition agreement for the 2018-2023 legislature includes a commitment to modernise the right of establishment and “to stimulate entrepreneurship…

31/05/22

Recent decision of the Administrative Court in relation to the 115 Account: What is at stake?

In a recent decision of 31 March 2022, the Luxembourg Administrative Court (the “Court”) ruled on whether contributions to the “115 Account” …

24/05/22

Draft report on the Commission’s proposal to amend the AIFMD: key changes

On 16 May 2022, the draft report on the proposal for a directive of the European Parliament and of the Council amending Directives 2011/61/E…

23/05/22

DEBRA – The new EU tax initiative aiming at promoting a fair and sustainable business environment

Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base …

20/05/22

Chronicle of a death foretold : the debt tax bias

The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corpor…

19/05/22

CSSF Circular 22/811 - Authorisation and Organisation of Entities Acting as UCI Administrators

On 16 May 2022, the Luxembourg financial regulator (the "CSSF") released Circular 22/811 on the authorisation and organisation of entities acting as U…

11/02/26

11/02/26

Participez à l’enquête de Larcier‑Intersentia sur les pratiques numériques des professions du d…

03/02/26

03/02/26

Arendt appoints five new Partners

29/01/26

29/01/26

New Carried Interest Regime Law Voted!

09/02/26

New investment rules for Luxembourg unit-linked life insuran…

02/02/26

Draft Bill 8676 for a single tax class from tax year 2028

More News & Articles

28/06/22

Recreational cannabis: overview of the proposed amendments to the current legal framework

23/06/22

The new Luxembourg-UK double tax treaty: key points for investors in UK real estate

23/06/22

Cross-border home working: different taxation rules starting 1 July 2022

21/06/22

CSSF AML/CFT reporting tool: first reporting period approaches

21/06/22

Introduction of a New eDesk Module – ePassporting

20/06/22

Updated CRS FAQ by the Luxembourg tax administration

19/06/22

EBA guidelines on the role and responsibilities of the AML/CFT Compliance Officer

16/06/22

Changes to the UK/Luxembourg double tax treaty

15/06/22

ATAD 3 amendments: Are you ready for the changes?

15/06/22

New double tax treaty signed between Luxembourg and the United Kingdom

14/06/22

Governance within smaller banks - key takeaways from the ECB thematic review

10/06/22

Deletion of documents published with the RCS – Recent Luxembourg case law

03/06/22

Sixth package of EU economic sanctions against Russia - “Not only about oil”

03/06/22

CSSF Circular 22/811 on UCI Administrators

31/05/22

Bill of law amending the law of 2 September 2011 regulating the access to the professions of craftsman, trader…

31/05/22

Recent decision of the Administrative Court in relation to the 115 Account: What is at stake?

24/05/22

Draft report on the Commission’s proposal to amend the AIFMD: key changes

23/05/22

DEBRA – The new EU tax initiative aiming at promoting a fair and sustainable business environment

20/05/22

Chronicle of a death foretold : the debt tax bias

19/05/22

CSSF Circular 22/811 - Authorisation and Organisation of Entities Acting as UCI Administrators