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

15/01/21

Overview of the VAT impacts of Brexit

It is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main change…

15/01/21

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxem…

14/01/21

Luxembourg tax authorities issue circular on interest deduction limitation rules

On 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretatio…

12/01/21

Overview of the VAT impacts of Brexit

With the end of the transition period as of 1 January 2021, the UK officially became a third country with respect to the EU, meaning that the EU VAT D…

11/01/21

ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities

On 23 December 2020, the Luxembourg Budget Law was published in the Mémorial (“the Law”). It contains some tax measures aiming at promoting…

06/01/21

Luxembourg Tax Alert 2021: What's New?

On 19 December 2020, the Luxembourg Parliament voted into law the Budget Act 2021 (the "Budget Act"). In the unprecedented context of COVID-19, the ma…

04/01/21

CSSF fast-track procedure for fund managers to comply with SFDR disclosure rules

The Commission de Surveillance du Secteur Financier (the CSSF), has issued a communication (the CSSF Communication) to inform inve…

30/12/20

Changes As Of 1 January 2021: Increase Of The Minimum Wage And Provision Of Financial Assistance To Companies

Changes as of 1 January 2021: increase of the minimum wage and provision of financial assistance to companies

30/12/20

Brexit: CSSF communication on the equivalence of UK firms for the third country national regime under MiFIR

Further to the long-awaited outcome of the Brexit negotiations on 24 December 2020, the Luxembourg financial supervisory authority – the Commission de…

29/12/20

OECD releases helpful new guidance on transfer pricing during the pandemic

On 18 December 2020, the OECD published its much-anticipated “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”.

28/12/20

Luxembourg 2021 Budget Law: Overview of the key changes

On 14 October 2020, the Luxembourg government submitted to the Parliament the budget bill for fiscal year 2021. It was approved by the Parliament on 1…

22/12/20

With the implementation of SFDR approaching, the CSSF sets-up a fast track procedure

With less less than 3 months to go until the Sustainable Finance Disclosure Regulation (“SFDR”) comes into force in the EU (on 10 March 2021), th…

22/12/20

Digital services act package

On 15 December 2020, the European Commission published a long-awaited set of rules intended to reform the online space, in two parts: (i) the proposal…

22/12/20

Luxembourg - ESG update

Creation of a new CSSF fast track procedure for fund managers when implementing EU ESG rules

21/12/20

Europe At a Glance newsletter (December 2020)

In this edition we look at the revised and updated financial support measures provided by governments.

21/12/20

CSSF press release relating to central administration internal governance and risk management for investment f…

The Commission de Surveillance du Secteur Financier (the « CSSF») published on 7 December 2020 the following circular letters relating …

18/12/20

Adoption of New Secondment Act

On 9 December 2020, the Luxembourg Parliament adopted a new secondment act, the purpose of which is to transpose into national law Directive (EU) 2018…

17/12/20

ESMA Guidelines on performance fees in UCITS and certain types of AIFs

On 3 April 2020, ESMA eventually released its much-anticipated final report on guidelines on performance fees in UCITS and certain types of AIFs, incl…

17/12/20

Luxembourg 2021 budget law passed, new tax measures introduced

On 15 December 2020, the Luxembourg Parliament approved the 2021 budget bill.

14/12/20

Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

The CSSF reminds market participants that passporting rights will be terminated as of 31 December 2020 at midnight and therefore be lost as of 1 Janua…

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

15/01/21

Overview of the VAT impacts of Brexit

15/01/21

Circular 168 bis/1 of the Luxembourg tax authorities on the interest deduction limitation rule

14/01/21

Luxembourg tax authorities issue circular on interest deduction limitation rules

12/01/21

Overview of the VAT impacts of Brexit

11/01/21

ESG update: A reduced subscription tax rate for UCIs investing in sustainable economic activities

06/01/21

Luxembourg Tax Alert 2021: What's New?

04/01/21

CSSF fast-track procedure for fund managers to comply with SFDR disclosure rules

30/12/20

Changes As Of 1 January 2021: Increase Of The Minimum Wage And Provision Of Financial Assistance To Companies

30/12/20

Brexit: CSSF communication on the equivalence of UK firms for the third country national regime under MiFIR

29/12/20

OECD releases helpful new guidance on transfer pricing during the pandemic

28/12/20

Luxembourg 2021 Budget Law: Overview of the key changes

22/12/20

With the implementation of SFDR approaching, the CSSF sets-up a fast track procedure

22/12/20

Digital services act package

22/12/20

Luxembourg - ESG update

21/12/20

Europe At a Glance newsletter (December 2020)

21/12/20

CSSF press release relating to central administration internal governance and risk management for investment f…

18/12/20

Adoption of New Secondment Act

17/12/20

ESMA Guidelines on performance fees in UCITS and certain types of AIFs

17/12/20

Luxembourg 2021 budget law passed, new tax measures introduced

14/12/20

Regulatory certainty for the investment fund industry in view of the forthcoming end of the transitional perio…

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