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

09/07/21

Luxembourg IP Box tax regime : end of the transition period

On 22nd March 2018, Luxembourg had adopted a new ‘’IP Box’’ regime applicable to income (including capital gains) derived from eligible intellectual p…

08/07/21

Adoption of the law of 20 May 2021: what's new?

Following the recent adoption of the law of 20 May 2021 transposing CRD V[1], BRRD II[2] and implementing CRR II[3] into Luxembourg law (the…

07/07/21

GDPR - Adequacy decisions for the UK

The Adequacy Decisions come just in time to continue the bridging mechanism applicable under the Trade and Cooperation Agreement between the EU and th…

06/07/21

VAT e-commerce package for B2C transactions

A VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021.

05/07/21

Extension of the right for companies to hold meetings without physical attendance until 31 December

A new law has been adopted and published on 30 June 2021 to extend, with immediate effect, until 31 December 2021 the measures contained in …

02/07/21

Extension of the possibility to organise virtual shareholder and board meetings and suspension of the one-mont…

The Act of 30 June 2021 has extended the possibility for Luxembourg-based companies to hold virtual board and shareholder meetings until 31 December 2…

01/07/21

Auditing obligations eased for micro and mid-sized social or societal impact companies

Micro and mid-sized companies having a social or societal impact (société d’impact societal) – referred to here as “SIS” – with turnover or net assets…

30/06/21

First sanctions issued by the National Commission for Data Protection

The National Commission for Data Protection (hereinafter the “CNPD”) has made public its first 18 administrative decisions and sanctions, including si…

29/06/21

COVID-19: Luxembourg extends the possibility to hold company meetings remotely until 31 December 2021

Since the Covid-19 pandemic continues to impact the good governance of legal entities, the Luxembourg Government decided to extend for the second time…

25/06/21

Update of the CSSF FAQ on the Statuses of "PFS" - Part II Concerning Lending to the Public

On 15 June 2021, the Luxembourg Financial Sector Supervisory Authority (Commission de Surveillance du Secteur Financier - "CSSF") published an up…

23/06/21

Upcoming new rules on pre-marketing and marketing of AIFs for Luxembourg AIFMs

The Regulation entered into force on 1 August 2019, except for certain articles relating to the requirements for marketing communications and the publ…

22/06/21

GDPR - EU Commission adopts new Standard Contractual Clauses

On Friday, 4 June, the European Commission took a further step to reinforce legal certainty under the GDPR by adopting two new sets of Standard Contra…

22/06/21

Favourable CJEU clarification on the VAT exemption for fund management services

On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered its judgment in joined cases K (C-58/20) and DBKAG (C-…

22/06/21

CSSF guidance on the scope of loan originating activities that do not require a license as a PSF

The CSSF provides helpful guidance to the industry on the scope of loan originating activities that do not require a license as a professional of the …

22/06/21

Further guidance from the ECJ on VAT exemption for the management of special investment funds

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…

21/06/21

Brexit: less than 10 days to request a new residency permit

Tick tock! Reminder to British citizens* living in Luxembourg: less than 10 days remaining to request a new residency permit before 30 June 2021.…

21/06/21

Bill Amending the Luxembourg Code of Civil Procedure Adopted

On 8 June 2021, Bill No 7307 ("the bill") to improve the efficiency and speed of civil and commercial proceedings was adopted unanimously.

21/06/21

Luxembourg data protection authority publishes first decisions

For the very first time, the National Commission for Data Protection (“CNPD”) has published 18 decisions, six of which inflicted fines ranging from 1.…

18/06/21

Private debt funds: CSSF clarifies concept of lending to the “public”

In it the CSSF clarified its interpretation of the concept of lending to the “public”, an information relevant for the non-bank lending industry and, …

17/06/21

Applicability of law on financial collateral agreements to insolvency proceedings

The law of 5 August 2005 on financial collateral agreements, as amended (the 2005 law), provides an attractive legal framework for creditors as its in…

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

09/07/21

Luxembourg IP Box tax regime : end of the transition period

08/07/21

Adoption of the law of 20 May 2021: what's new?

07/07/21

GDPR - Adequacy decisions for the UK

06/07/21

VAT e-commerce package for B2C transactions

05/07/21

Extension of the right for companies to hold meetings without physical attendance until 31 December

02/07/21

Extension of the possibility to organise virtual shareholder and board meetings and suspension of the one-mont…

01/07/21

Auditing obligations eased for micro and mid-sized social or societal impact companies

30/06/21

First sanctions issued by the National Commission for Data Protection

29/06/21

COVID-19: Luxembourg extends the possibility to hold company meetings remotely until 31 December 2021

25/06/21

Update of the CSSF FAQ on the Statuses of "PFS" - Part II Concerning Lending to the Public

23/06/21

Upcoming new rules on pre-marketing and marketing of AIFs for Luxembourg AIFMs

22/06/21

GDPR - EU Commission adopts new Standard Contractual Clauses

22/06/21

Favourable CJEU clarification on the VAT exemption for fund management services

22/06/21

CSSF guidance on the scope of loan originating activities that do not require a license as a PSF

22/06/21

Further guidance from the ECJ on VAT exemption for the management of special investment funds

21/06/21

Brexit: less than 10 days to request a new residency permit

21/06/21

Bill Amending the Luxembourg Code of Civil Procedure Adopted

21/06/21

Luxembourg data protection authority publishes first decisions

18/06/21

Private debt funds: CSSF clarifies concept of lending to the “public”

17/06/21

Applicability of law on financial collateral agreements to insolvency proceedings