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

04/11/19

“Old” rulings, rule no more!

Luxembourg Minister of Finance Pierre Gramegna has presented the Luxembourg government’s budget bill for year 2020 to the Luxembourg Parliament today …

04/11/19

Draft law proposes to reintroduce favourable tax regime on capital gains on private land and dwellings

On 23 October 2019, the Luxembourgish Parliament (“Chambre de Députés”) published a draft law reintroducing the favourable tax relief regime for capit…

28/10/19

CSSF Has Updated its FAQs on Alternative Investment Fund Managers Relating to PRIIPs

The Luxembourg financial supervisory authority (Commission de Surveillance du Secteur Financier, “CSSF”) issued on 27 September 2019 a new version of …

28/10/19

Commission decision on Fiat ruling confirmed

In a judgment of 24 September 2019, the General Court of the European Union (“Court”) dismissed actions brought by Luxembourg and Fia…

25/10/19

The New Anti-fraud and Anti-abuse Assessment for Cross-border Conversions, Mergers and Divisions

In April 2019 EU institutions approved the text of the new directive amending directive 2017/1132(1) by introducing procedures governing the…

23/10/19

Mandatory CSSF PRIIPs assessment

By 31 October 2019 at the latest, all Part II UCIs, SIFs and SICARs are required by the CSSF to complete the PRIIPs assessment form

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,…

19/10/26

19/10/26

EU fund managers – GP representation clause: preserving the Luxembourg fund’s footprint while e…

19/10/26

19/10/26

Newsflash | EU Case Law | PSD GAAR Assessment: economic substance yields to the overall picture…

16/10/26

16/10/26

ESMA promotes clarity in claims on impact and transition through two additional thematic notes

14/10/26

AIF distribution agreements: making oversight work in practi…

13/10/26

Applicability of collective labour agreements in Luxembourg

More News & Articles

04/11/19

“Old” rulings, rule no more!

04/11/19

Draft law proposes to reintroduce favourable tax regime on capital gains on private land and dwellings

28/10/19

CSSF Has Updated its FAQs on Alternative Investment Fund Managers Relating to PRIIPs

28/10/19

Commission decision on Fiat ruling confirmed

25/10/19

The New Anti-fraud and Anti-abuse Assessment for Cross-border Conversions, Mergers and Divisions

23/10/19

Mandatory CSSF PRIIPs assessment

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

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