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

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…

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 …

03/06/26

03/06/26

Supplementary Pension: A Strategic Issue for Self-Employed Lawyers

02/06/26

02/06/26

Index adjusted on 1 June 2026

01/06/26

01/06/26

Dentons Luxembourg invests in its talent and strengthens its banking, finance and corporate law…

10/06/26

Luxembourg Pillar Two FAQ updated: LTA provides further guid…

10/06/26

Luxembourg securitisation bill: proposed modernisation of th…

More News & Articles

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

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