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

07/07/22

How will the partial legalisation of cannabis impact employers?

Cannabis is the most widely used illegal drug in Luxembourg. After protracted political debate, it has now been decided to proceed in stages toward le…

07/07/22

Implementing DAC 7 in Luxembourg: bill laid before parliament

On 13 June 2022, the Luxembourg government laid bill no. 8029 (the “Bill”) before Parliament. It would implement into domestic law Council Directive (…

04/07/22

Accepted invoice principle (“principe de la facture acceptée”) – Application to lawyers’ invoices - recent Lux…

While lawyers may exercise their activity by forming a commercial company, such law firm admitted to the Luxembourg Bar is civil by nature despite the…

30/06/22

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,…

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” …

13/08/26

13/08/26

Luxembourg: can sickness absences justify dismissal?

11/08/26

11/08/26

Luxembourg housing package: enhanced real estate tax incentives, VEFA projects and affordable h…

04/08/26

04/08/26

Luxembourg to boost protection of participants in funded sub-participation agreements

06/08/26

EU Forced Labour Regulation: key aspects and practical impli…

27/07/26

CRD VI in Luxembourg: Grandfathering has ended

More News & Articles

07/07/22

How will the partial legalisation of cannabis impact employers?

07/07/22

Implementing DAC 7 in Luxembourg: bill laid before parliament

04/07/22

Accepted invoice principle (“principe de la facture acceptée”) – Application to lawyers’ invoices - recent Lux…

30/06/22

CSSF AML/CFT reporting tool: first reporting period approaches

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?

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