News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

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

How EU fund managers use a GP representation clause in Luxembourg SCSps and SCAs to execute deals without a board meeting each time, and why powers of attorney to the manager's tea…

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

On 15 October 2026, the CJEU delivered its judgment in the Neo Group case, confirming that the genuine economic activity of a parent company does not, in itself, prevent the denial…

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

On 12 October 2026 ESMA published two new thematic notes with do’s and don’ts for impact claims and climate transition claims in funds, bonds and benchmarks, to reduce greenwashing…

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14/10/26
AIF distribution agreements: making oversight work in practi…

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13/10/26
Applicability of collective labour agreements in Luxembourg

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Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.

It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Luxembourg and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

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Tax Dispute Resolution Mechanism: New Bill of Law

The Bill of Law 7431 ("Bill”) introduced by the Luxembourg government on 11 April 2019  implements the European Union (“EU”) Directive …

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Less than three months left for RBO filing!

The 4th EU AML Directive1, as amended by the 5th EU AML Directive 2, requires each Member State of the EU inter alia to establish registers …

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The Amended Luxembourg PE Definition: Is There Really Something New?

The 2019 tax reform implements the EU Anti-Tax Avoidance Directive (“ATAD”) and other Base Erosion and Profit Shifting (“BEPS”) related measures into …

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Luxembourg Rules on Exchange of Information upon Request: A New Chapter

On 14 March 2019, less than one month after the law of 25 November 2014 on exchange of information upon request (the “2014 Law”) was amended in order …

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Acquisition of shares: No abuse of dominance

By Decision 2019-R-01 of 15 March 2019, the Competition Council (“Council”) dismissed the complaint filed against Encevo S.A. (“Encevo”), En…

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Luxembourg Ratifies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosi…

On 9 April 2019, Luxembourg deposited its instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prev…

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Tax Challenges of the Digitalisation of the Economy – new OECD work programme

On 31 May 2019, the OECD published its programme of work for developing a solution to the tax challenges arising from the digitalisation of the econom…

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Corporate Tax Reform 2019 – Part 2

On 25 April 2019, the law on the 2019 budget was passed by Luxembourg Parliament. The law mainly introduces the following corporate income tax measure…

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Third country firms providing investment services on a cross-border basis – challenging times

One of the consequences of the implementation of MiFID II into Luxembourg law is the creation of a new regime for third country firms providing invest…

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Approval of the 2019 Budget Law

On 25 April 2019, the Chambre des Députés approved the Bill of Law 7450 as part of the draft Luxembourg budget for the 2019 financial year w…

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CSSF issues new guidance on the AML/CFT Investment Fund Questionnaire

On Thursday 23 May 2019, the Luxembourg Supervisory Authority of the Financial Sector (Commission de Surveillance du Secteur Financier or CSSF) publis…

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Dégâts sur véhicules de fonction – responsabilité de l’employé – risques engendrés par l’employeur – reconnais…

Comme la responsabilité du salarié ne constitue pas un simple fait, susceptible d’aveu, mais une question de droit relevant de l’appréciation de la ju…

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Cloud computing infrastructure

On 27 March 2019, the CSSF issued Circular 19/714 ("Circular") which amends CSSF Circular 17/654   on IT outsourcing relying …

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Swiss Corporate Tax Reform approved to provide legal certainty

On 19 May 2019, the Swiss corporate tax reform package TRAF (Tax Reform and AHV Financing) was approved by referendum.

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2019 Budget Law | Important Tax Measures Foreseen

On 25 April 2019, the Luxembourg Parliament approved the budget law for 2019, which has been filed by the Luxembourg Government with the Luxembourg Pa…

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Reminder for upcoming legal reporting to the CSSF

The CSSF amends CSSF circular 14/593 to reflect the fact that credit institutions now have the possibility to send TEST reporting files

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RBO: Deadline is Fast Approaching!

As we mentioned in our January and March newsletters, Luxembourg has implemented a so-called Register of Beneficial Owners (“RBO”), which went into ef…

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The Luxembourg Bill Implementing Srd II as Regards the Encouragement of Long-Term Shareholder Engagement

On 25 January 2019, Bill No 7402 (the "Bill") implementing Directive (EU) 2017/828 as regards the encouragement of long-term shareholder engagement (t…

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Flexibility in time management

The law dated 12 April 2019 implementing a legal framework for the implementation of a time savings account (TSA) has been published in the Memorial o…

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European Court of Justice Confirms the Validity of the CETA Dispute Resolution Mechanism

On 30 April 2019, the ECJ confirmed that the investment court system (ICS) created by the free trade agreement between the EU and Canada (CETA) is in …

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