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

11/03/19

Corporate Tax Reform 2019

On 5 March 2019, the 2019 budget draft law was presented to Parliament. The draft law introduces mainly the following corporate income tax measures w…

11/03/19

Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity level

On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450 (“Finance Bill”) with the Luxembourg parliament

11/03/19

EU State aid investigation opened into Huhtamäki’s tax treatment in Luxembourg

On 7 March 2019, the European Commission announced the opening of a formal State aid investigation into three tax rulings granted by the Luxembourg ta…

09/03/19

Luxembourg presents budget law 2019

On March 5th 2019, the Luxembourg Minister of Finance submitted to the Parliament the draft 2019 budget law (the "Budget"), which is expected to …

08/03/19

Licenciement avec effet immédiat abusif – réparation des différents préjudices – modalités de calculs

L’employeur ne conteste pas que la salariée, qui avait une ancienneté de sept ans, a droit a droit à une indemnité compensatoire de préavis correspond…

08/03/19

Register of beneficial owners: New Grand Ducal Regulation

The 4th EU AML Directive1, as amended by the 5th EU AML Directive2, requires each Member State of the EU inter alia to establish registers o…

06/03/19

Luxembourg update: proposed interest deduction limitation at fiscal unity level and reduction of corporate inc…

On 5 March 2019, the government filed its 2019 budget bill of law. The proposed tax measures include a reduction of the corporate income tax rate and …

06/03/19

Law implementing ATAD enters into force

The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive (“ATAD”), the aim of ATAD being to implement the BEPS (Base Erosion and Pro…

06/03/19

VAT Circular on transactions between related parties

On 19 January 2019, the Luxembourg VAT authorities published Circular 790(“Circular”) to clarify Article 28 paragraph 3 of the Law of 12 February…

05/03/19

Consequences of Brexit in the sphere of international data transfers

The National Commission for Data Protection (“Commission nationale pour la protection des données”, or “CNPD”) recently published a report on the cons…

04/03/19

CJEU decides in Danish cases relating to beneficial ownership

On 26 February 2019, the Court of Justice of the European Union (“CJEU”) issued its decisions in six cases which deal with the interpretation of the P…

02/03/19

CJEU clarifies abuse and beneficial ownership concepts under the Parent Subsidiary and Interest/Royalty Direct…

On 26 February 2019 the Grand Chamber of the Court of Justice of the European Union (“CJEU”) rendered 2 important judgments regarding the non-applicat…

01/03/19

Brexit: New Luxembourg Bill of Law

On 31 January 2019, the Luxembourg Government submitted Bill 7401 to the Luxembourg Parliament regarding measures to be taken in relation to…

01/03/19

Brexit : Delegation and UK temporary regimes

On 25 January 2019, the CSSF published a Press Release 19/05 on the delegation of investment management/portfolio management and/or risk man…

28/02/19

Employment law: What’s new as of 1 January 2019?

As of 1 January, 2019 key employment law changes will enter into force: Increase of the minimum wage in Luxembourg

28/02/19

The Luxembourg Register of Ultimate Beneficial Owners - Practical Guidelines

On 15 February 2019, a Grand Ducal Regulation on the registration requirements, administrative fees and access to information in the Luxembourg regist…

27/02/19

European Parliament approves framework for screening of foreign direct investments into the EU

On 14 February 2019 the European Parliament approved an European wide framework for the screening of foreign direct investments into the EU (the …

26/02/19

Luxembourg Brexit Bill for the Financial Sector

On 31 January 2019, the Luxembourg finance minister introduced a bill (n° 7401) on measures to be taken in relation to the financial sector in the eve…

25/02/19

Luxembourg ratifies the MLI

On 14 February 2019, the Luxembourg Parliament adopted Bill of law 7333 approving the text of the Multilateral Instrument ("MLI") signed in …

25/02/19

General Court annuls the decision of the EU Commission on the Belgian excess profit regime

Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State a…

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

11/03/19

Corporate Tax Reform 2019

11/03/19

Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity level

11/03/19

EU State aid investigation opened into Huhtamäki’s tax treatment in Luxembourg

09/03/19

Luxembourg presents budget law 2019

08/03/19

Licenciement avec effet immédiat abusif – réparation des différents préjudices – modalités de calculs

08/03/19

Register of beneficial owners: New Grand Ducal Regulation

06/03/19

Luxembourg update: proposed interest deduction limitation at fiscal unity level and reduction of corporate inc…

06/03/19

Law implementing ATAD enters into force

06/03/19

VAT Circular on transactions between related parties

05/03/19

Consequences of Brexit in the sphere of international data transfers

04/03/19

CJEU decides in Danish cases relating to beneficial ownership

02/03/19

CJEU clarifies abuse and beneficial ownership concepts under the Parent Subsidiary and Interest/Royalty Direct…

01/03/19

Brexit: New Luxembourg Bill of Law

01/03/19

Brexit : Delegation and UK temporary regimes

28/02/19

Employment law: What’s new as of 1 January 2019?

28/02/19

The Luxembourg Register of Ultimate Beneficial Owners - Practical Guidelines

27/02/19

European Parliament approves framework for screening of foreign direct investments into the EU

26/02/19

Luxembourg Brexit Bill for the Financial Sector

25/02/19

Luxembourg ratifies the MLI

25/02/19

General Court annuls the decision of the EU Commission on the Belgian excess profit regime