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

12/10/21

Agreement on Pillar One and Pillar Two global tax reform

On 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing ri…

11/10/21

Public Country-by-Country Reporting Directive adopted by the EU Council

On 28 September 2021, more than five years after it was first tabled, the so-called “public Country-by-Country Reporting (CbCR) directive” was finally…

11/10/21

Luxembourg - one step closer to the screening of foreign direct investments

On 15 September 2021, the Luxembourg minister for foreign and European affairs tabled a bill (no 7885) "establishing a national screening mechanism fo…

07/10/21

Index increase 2021

Since 1 October 2021, the index applicable to employees' wages has been increased from 834,76 to 855,62. This results in a 2.5% raise of the gross sal…

06/10/21

New CSSF Circular on the new EBA guidelines on AML/CTF risk factors

On 24 September 2021, the CSSF released its Circular 21/782 which (i) provides information on the EBA Guidelines (the “GL”) on customer due diligence …

27/09/21

EU Whistleblower Directive: new standards applicable across all sectors

By the end of 2021, companies will need to have appropriate protocols in place to facilitate whistleblowing. For some, this will be an incremental imp…

24/09/21

Contribution in kind to an SARL directly at incorporation

Contributions in kind to the share capital of private limited liability companies (sociétés à responsabilité limitée) (SARL) need to be valued. Contri…

24/09/21

The Arm’s Length Principle And Profit Participating Loans: First Decision By Luxembourg Courts - Tax Case Stud…

Our tax litigation team recently had the opportunity to assist a taxpayer in an appeal for the reversal of a decision issued by the Luxembourg tax adm…

22/09/21

The Luxembourg Stock Exchange issues its first guidelines for SPACs listings

The Luxembourg Stock Exchange (LuxSE) has published on 19 August 2021, its first guidelines for the listing of SPACs on each of its markets. The guide…

17/09/21

Property companies holding real estate assets in Germany – state of play on the input VAT deduction right

The case concerned a Jersey-based company, Titanium Ltd (‘Titanium’), involved in real estate and asset management activities.

15/09/21

Les dernières pérégrinations jurisprudentielles en matière de règlement des loyers commerciaux pendant les pér…

On s’en souvient, la proclamation de l’état de crise lié au Covid-19 par le règlement grand-ducal du 18 mars 2020 et l’interdiction corrélative d’un c…

15/09/21

New rules for investment firms remuneration policies as of 31 July 2021 in Luxembourg

Directive 2019/2034 on the prudential supervision of investment firms was implemented by a law of 21 July 2021, amending the law of 5 April 1993 on th…

14/09/21

Direct taxation - AG Kokott opines on the ‘expected interest’-criterium (État luxembourgeois)

The French tax authorities made a request for exchange of information to the Luxembourg tax authorities aiming at the bene cial owners of the Lux…

13/09/21

New prudential regime for investment firms

Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…

13/09/21

The new EU Commission AML/CFT legislative package revealed

On 20 July 2021, the European Commission put forward a bumper package of legislative proposals (“the Package”) which implements the commitments of its…

10/09/21

Clarification on losses carry forward and social security deductions

On 10 August 2021, the Luxembourg Tax Authorities issued a new circular I.C.C n° 31 clarifying the application of carried forward tax losses and the d…

10/09/21

Financial assistance rules not applicable to private limited liability companies (société à responsabilité lim…

The draft law 7791 aiming at clarifying whether the rules regarding financial assistance contained in the Luxembourg law on commercial companies of 10…

08/09/21

VAT deduction right of Lux PropCos owning/exploiting German real estate – VAT changes

In its decision C-931/19 (“Titanium case”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered …

06/09/21

New prudential regime for investment firms

Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…

02/09/21

The CJEU extends Achmea to intra-EU Energy Charter Treaty arbitrations

In a judgment dated 2 September 2021 in Komstroy v Moldova (Case C-741/19), the Court of Justice of the European Union (“CJEU”) has hel…

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

12/10/21

Agreement on Pillar One and Pillar Two global tax reform

11/10/21

Public Country-by-Country Reporting Directive adopted by the EU Council

11/10/21

Luxembourg - one step closer to the screening of foreign direct investments

07/10/21

Index increase 2021

06/10/21

New CSSF Circular on the new EBA guidelines on AML/CTF risk factors

27/09/21

EU Whistleblower Directive: new standards applicable across all sectors

24/09/21

Contribution in kind to an SARL directly at incorporation

24/09/21

The Arm’s Length Principle And Profit Participating Loans: First Decision By Luxembourg Courts - Tax Case Stud…

22/09/21

The Luxembourg Stock Exchange issues its first guidelines for SPACs listings

17/09/21

Property companies holding real estate assets in Germany – state of play on the input VAT deduction right

15/09/21

Les dernières pérégrinations jurisprudentielles en matière de règlement des loyers commerciaux pendant les pér…

15/09/21

New rules for investment firms remuneration policies as of 31 July 2021 in Luxembourg

14/09/21

Direct taxation - AG Kokott opines on the ‘expected interest’-criterium (État luxembourgeois)

13/09/21

New prudential regime for investment firms

13/09/21

The new EU Commission AML/CFT legislative package revealed

10/09/21

Clarification on losses carry forward and social security deductions

10/09/21

Financial assistance rules not applicable to private limited liability companies (société à responsabilité lim…

08/09/21

VAT deduction right of Lux PropCos owning/exploiting German real estate – VAT changes

06/09/21

New prudential regime for investment firms

02/09/21

The CJEU extends Achmea to intra-EU Energy Charter Treaty arbitrations

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