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

18/05/22

CSSF Circular 22/810 - Pre-marketing and Cross-border Marketing Notification Procedures

On 12 May 2022, the CSSF published Circular 22/810 on the procedures to be followed by Luxembourg-based undertakings for collective investment in tran…

17/05/22

New CSSF Circular on UCI Administrators

The Commission de Surveillance du Secteur Financier issued a circular regarding the authorisation and organisation of entities acting as UCI administr…

17/05/22

EU Commission issues draft DEBRA directive providing a debt-equity bias reduction allowance

On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBR…

13/05/22

European Commission proposes a debt-equity bias reduction allowance (DEBRA)

On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a …

09/05/22

Luxembourg regulator published a guidance for consumers in the context of virtual assets

On 27 April 2022, the CSSF published a guidance for consumers in the context of virtual assets (the “Guidance”). In the context of digital communicati…

06/05/22

Publication of the Commission Delegated Regulation (EU) with regard to regulatory technical standards on SFDR …

After the entry into force of the Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector on 10 March 2021 ("…

05/05/22

Central administration, internal governance and risk management requirements: CSSF update

On 22 April 2022, the Commission de Surveillance du Secteur Financier (the “CSSF”) issued the Circular CSSF 22/807 updating the amended…

05/05/22

Piercing the corporate veil of a Luxembourg limited liability company - Recent case law

On 3 April 2019, the Luxembourg court of appeal reiterated certain principles applicable for a claimant seeking to pierce the corporate veil of a Luxe…

04/05/22

Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses

In a recent decision, the Luxembourg Supreme Court (Cour de cassation) rejected an appeal (pourvoi en cassation) lodged by Luxembourg VAT authorities …

04/05/22

Reform of the right of establishment in Luxembourg: what to expect?

On April 8, 2022, the Minister of Middle Classes submitted draft bill n°7989 amending the law dated September 2, 2011 regulating access to t…

03/05/22

Luxembourg financial regulator adopts new rules governing outsourcing arrangements

On 22 April 2022, the Commission de Surveillance du Secteur Financier (the "CSSF") published a set of documents on outsourcing arrangements …

03/05/22

Luxembourg regulator announces new requirements on central administration, internal governance and risk manage…

On 22 April 2022, the CSSF released Circular CSSF 22/807 which updates the Circular CSSF 12/552 on central administration, internal governance and ris…

29/04/22

New tax on Luxembourg real estate assets: first compliance deadline on 31 May 2022 for investment funds

On 20 January 2022, the Luxembourg tax authorities (the LTA) published the circular PRE_IMM n°1 (the Circular) which clarifies the provision…

28/04/22

Disproportion between costs and income does not prevent input VAT recovery

The Luxembourg Court of Cassation had the opportunity to adjudicate at last instance on a condition for the right to deduct VAT asserted by the Luxemb…

27/04/22

Inactivity in accounts, safe-deposit boxes and insurance contracts: a new era will now begin!

Following a lengthy parliamentary process, the new law on inactive (bank) accounts, safe-deposit boxes and unclaimed insurance contracts (the “La…

27/04/22

Revamped CSSF outsourcing guidance for the financial sector

On 22 April 2022, the Luxembourg financial regulator (the "CSSF") released Circular 22/806 on outsourcing arrangements (the "Circular"). By …

26/04/22

CSSF Telework Circular applicable as of 1 July 2022: are you ready?

On 31 March 2022, the CSSF confirmed that Circular 21/769 on “Governance and security requirements for supervised entities to perform tasks or activit…

25/04/22

Status of foreign direct investments (FDI) screening regulation in Luxembourg

As in Switzerland, the legislative process for the adoption of a regulation of foreign direct investments ("FDI") is underway, with the adoption of a …

20/04/22

VAT fixed establishment in parent-subsidiary supplies

The Court of Justice of the European Union has further clarified the concept of a ‘fixed establishment’ for VAT purposes

19/04/22

Staff delegation involvement in teleworking matters

The law of 1 April 2022, which enshrines in law the staff delegation's involvement in remote work arrangements, was published on 12 April 2022 and wil…

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

18/05/22

CSSF Circular 22/810 - Pre-marketing and Cross-border Marketing Notification Procedures

17/05/22

New CSSF Circular on UCI Administrators

17/05/22

EU Commission issues draft DEBRA directive providing a debt-equity bias reduction allowance

13/05/22

European Commission proposes a debt-equity bias reduction allowance (DEBRA)

09/05/22

Luxembourg regulator published a guidance for consumers in the context of virtual assets

06/05/22

Publication of the Commission Delegated Regulation (EU) with regard to regulatory technical standards on SFDR …

05/05/22

Central administration, internal governance and risk management requirements: CSSF update

05/05/22

Piercing the corporate veil of a Luxembourg limited liability company - Recent case law

04/05/22

Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses

04/05/22

Reform of the right of establishment in Luxembourg: what to expect?

03/05/22

Luxembourg financial regulator adopts new rules governing outsourcing arrangements

03/05/22

Luxembourg regulator announces new requirements on central administration, internal governance and risk manage…

29/04/22

New tax on Luxembourg real estate assets: first compliance deadline on 31 May 2022 for investment funds

28/04/22

Disproportion between costs and income does not prevent input VAT recovery

27/04/22

Inactivity in accounts, safe-deposit boxes and insurance contracts: a new era will now begin!

27/04/22

Revamped CSSF outsourcing guidance for the financial sector

26/04/22

CSSF Telework Circular applicable as of 1 July 2022: are you ready?

25/04/22

Status of foreign direct investments (FDI) screening regulation in Luxembourg

20/04/22

VAT fixed establishment in parent-subsidiary supplies

19/04/22

Staff delegation involvement in teleworking matters