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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Supplementary Pension: A Strategic Issue for Self-Employed Lawyers

In Luxembourg, lawyers practising independently are subject to a statutory pension scheme whose benefits are, by nature, less protective than those applicable to salaried employees…

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Index adjusted on 1 June 2026

From 1 June 2026 the Luxembourg salary index is automatically raised from 968.04 to 992.24, triggering a mandatory 2.5% increase of gross salaries paid under employment contracts s…

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Dentons Luxembourg invests in its talent and strengthens its banking, finance and corporate law…

Dentons Luxembourg announces the promotion of Olivier Lesage to Partner and David Paiva to Managing Counsel, marking a new milestone in the international law firm’s development i…

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16/06/26
Restrictive and post-contractual clauses under Luxembourg La…

Restrictive and post-contractual clauses are common features of employment …

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10/06/26
Luxembourg Pillar Two FAQ updated: LTA provides further guid…

On 4 June 2026, the Luxembourg direct tax authorities ("LTA") updated their…

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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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Two new Brexit laws for the Luxembourg financial sector

In anticipation of the United Kingdom leaving the European Union (or simply “Brexit” as it is more commonly referred to) without an agreement in place…

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Publication of an enhanced version of regulations governing the newly created Luxembourg Register of beneficia…

​Elvinger Hoss Prussen publishes an enhanced[1] version of the regulations governing the RBO, comprising the original French version of the Luxem…

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Entry into force of the law introducing one additional day of annual paid leave and one additional public ho…

On the 27th March 2019, the bill of law 7399 amending articles L. 232-2 and L. 233-4 of the Labour Code as well as article 28-1 of the amended law of …

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GDPR: CNPD Releases Black List of Processing Operations Subject to a Data Protection Impact Assessment (DPIA)

Further to Article 35(4) and (6) GDPR, the competent supervisory authority, i.e. the CNPD in Luxembourg, must establish a list of the types of process…

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BREXIT: Luxembourg takes additional steps to mitigate Brexit effects

Yesterday, a second draft law was released aiming at mitigating Brexit effects for the investment fund sector. It follows the first draft law on Brexi…

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Subscription Finance Cayman Islands - Luxembourg Analysis

The Cayman Islands and Luxembourg are two of the world’s leading investment funds jurisdictions. As fund structures develop it is increasingly common …

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Finance Bill 2019 | Important Tax Measures Foreseen

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

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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.

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Brexit: the Luxembourg emergency legislation

On 31 January 2019, the bill of law n°7401 (the “Bill”) was issued on measures to be taken in relation to the financial sector in case of the wit…

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Some Answers to Questions Raised by the Law on the Register of Beneficial Owners

The law dated 13 January 2019, on the Register of Beneficial Owners (the “Law”), entered into force on 1 March 2019. The Luxembourg regulation of 15 F…

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Entry into force of the RBE Regulation and update

The Grand-Ducal Regulation of 15 February 2019 on the registration, payment of administrative fees and access to information recorded in the register …

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Absences excusées – protection contre le licenciement – limite des 26 semaines atteinte (non)

L’article L.121-6 (1) et (2) du code du travail impose au salarié, incapable de travailler pour cause de maladie, l’obligation d’en avertir l’employeu…

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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…

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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

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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…

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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 …

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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…

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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…

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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 …

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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…

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