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

22/10/19

Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019

On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.

22/10/19

Budget 2020: advance tax confirmations granted before 1 January 2015 no longer binding

On 14 October, the Luxembourg government filed the 2020 budget bill with the Luxembourg parliament.

21/10/19

Competition update: Digital sector, provisional measures and competition law revision

At EU level, a number of developments took place over the summer regarding potential competition law infringements in the digital sector.

21/10/19

The Luxembourg-France Double Tax Treaty – amending Protocol signed on 10 October

On 19 August 2019, the new Luxembourg-France Double Tax Treaty (“DTT”) came into force following finalisation of each country’s ratification procedure…

18/10/19

Projet de loi n°7348 sur les comptes inactifs, les coffres-forts inactifs et les contrats d'assurance en déshé…

Le 6 août 2018, le projet de loi n°7348 sur les comptes inactifs, les coffres-forts inactifs et les contrats d'assurance en déshérence a été déposé à …

16/10/19

New CSSF communication in the context of Brexit for UK AIFMs

The CSSF has issued on 11 October 2019 a new press release (Press Release 19/48) in the context of Brexit and related mandatory communication by UK al…

14/10/19

New communication from the CSSF to UK managers in the context of a hard Brexit

On 11 October 2019, the Luxembourg supervisory authority, the CSSF, issued a new press release in relation to the mandatory notification process in th…

14/10/19

Equity tokens and shares: similar but not quite so

A digital world calls for digital assets. Investors’ interest in equity tokens as a new way to invest and get ownership in a company is on the rise.

14/10/19

Luxembourg's national risk assessment of money laundering and terrorist financing is now available!

The Commission de Surveillance du Secteur Financier (the “CSSF”) has published on 9 October 2019 a press release in which it informs profess…

11/10/19

New Rules for the Digital Economy (and other Economies too...)

The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech comp…

10/10/19

OECD heading beyond the arm’s-length principle without ring-fencing the digital economy

On 9 October 2019, the OECD published a proposed unified approach to reform profit allocation rules (Pillar One of its working plan to address the tax…

07/10/19

Restructuring & Insolvency – Briefing note 2/2

This is the second of a series of two briefing notes published by the Restructuring & Insolvency practice of Arendt on recent or ongoing legislati…

07/10/19

Input Vat on Fees Relating to the Investment of Donations and Endowments

On 3 July 2019, the ECJ published a judgment (C‑316/18 University of Cambridge v HMRC) clarifying whether input VAT relating to fees, p…

04/10/19

L’autorisation d’établissement

Toute entreprise s’établissant au Luxembourg et exerçant, à titre principal ou accessoire, une activité indépendante dans le domaine du commerce,…

04/10/19

State aid update: EU General Court sets framework for the European Commission to enforce arm’s length transfer…

On 24 September 2019, the EU General Court upheld the Commission’s decision that Fiat received unlawful State aid from Luxembourg, and at the same tim…

03/10/19

IBORs: EONIA to €STR transition started today

The transition from the Euro OverNight Index Average ("EONIA") to a new interest rate based exclusively on actual transactions – the euro short-term r…

03/10/19

Ilo Violence and Harassment Convention, 2019 (No. 190)

On 21 June 2019, the International Labour Organization (“ILO”) adopted Convention No.190 concerning the elimination of violence and harassment in the …

02/10/19

Loi du 10 août 1915 concernant les sociétés commerciales (en vigueur au 1er octobre 2019)

Vous trouverez ci-dessous une version à jour de la loi du 10 août 1915 concernant les sociétés commerciales dans sa version coordonnée par le règlemen…

02/10/19

Luxembourg to create new regime for dormant bank accounts and unclaimed insurance contracts

Banks and insurance companies have a growing number of accounts, safes, and insurance contracts which have been inactive for several years and which i…

01/10/19

ESG: how can clients avoid 'greenwashing'?

As environmental, social and governance (ESG) principles become increasingly mainstream and with asset managers under increasing pressure to embrace t…

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

22/10/19

Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019

22/10/19

Budget 2020: advance tax confirmations granted before 1 January 2015 no longer binding

21/10/19

Competition update: Digital sector, provisional measures and competition law revision

21/10/19

The Luxembourg-France Double Tax Treaty – amending Protocol signed on 10 October

18/10/19

Projet de loi n°7348 sur les comptes inactifs, les coffres-forts inactifs et les contrats d'assurance en déshé…

16/10/19

New CSSF communication in the context of Brexit for UK AIFMs

14/10/19

New communication from the CSSF to UK managers in the context of a hard Brexit

14/10/19

Equity tokens and shares: similar but not quite so

14/10/19

Luxembourg's national risk assessment of money laundering and terrorist financing is now available!

11/10/19

New Rules for the Digital Economy (and other Economies too...)

10/10/19

OECD heading beyond the arm’s-length principle without ring-fencing the digital economy

07/10/19

Restructuring & Insolvency – Briefing note 2/2

07/10/19

Input Vat on Fees Relating to the Investment of Donations and Endowments

04/10/19

L’autorisation d’établissement

04/10/19

State aid update: EU General Court sets framework for the European Commission to enforce arm’s length transfer…

03/10/19

IBORs: EONIA to €STR transition started today

03/10/19

Ilo Violence and Harassment Convention, 2019 (No. 190)

02/10/19

Loi du 10 août 1915 concernant les sociétés commerciales (en vigueur au 1er octobre 2019)

02/10/19

Luxembourg to create new regime for dormant bank accounts and unclaimed insurance contracts

01/10/19

ESG: how can clients avoid 'greenwashing'?