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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Can a corporate mandate be combined with an employment contract?

The Luxembourg Labour Court (17 February 2026) confirms that a corporate mandate can be combined with an employment contract within the same company, provided the employment contra…

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Linklaters elects Adrien Timmermans to partnership in Luxembourg

Linklaters in Luxembourg is pleased to announce the election of Adrien Timmermans to the partnership, effective 1 May 2026.

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Arendt appoints new Co-Chairs and re-elects Managing Partner

Arendt today unveils a renewed senior leadership team that will take office on 1 April for a three-year term.

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18/03/26
Strengthening the systems for monitoring and enforcing compl…

As part of the gradual roll-out of a strengthened system for monitoring and…

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12/03/26
Luxembourg retail fund can now have crypto exposure - And wh…

Crypto investments are increasingly entering the mainstream. The 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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Luxembourg law implementing Directive EU 2015/849 - creation of a central register of beneficial owners of com…

Yesterday, the Luxembourg Parliament adopted the law creating a central register of beneficial owners of companies and legal entities (the “Law”). Thi…

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New law on European investigation order in criminal matters

By a Law of 1 August 2018 ("Law"), Luxembourg transposed into national law Directive 2014/41/EU on the European Investigation Order in crimi…

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Travail: ce qui change au 1er janvier 2019

A compter du 1er janvier 2019 le salarié aura droit à l’indemnité pécuniaire de maladie limitée à un total de 78 semaines.  Attention, le contrat…

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Brexit: the UK may unilaterally back out

In today’s judgment (07.12), the Court of Justice of the European Union, sitting in full court, has followed the opinion of its Advocate General by re…

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Preliminary opinion of EU Court of Justice suggests that United Kingdom could still avoid Brexit

On 4 December, EU Court of Justice Advocate General Campos Sánchez-Bordona concluded that the United Kingdom may unilaterally withdraw its intention t…

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New tax measures revealed in the coalition agreement published by the future government – ATAD Bill amendments…

Further to the elections for Parliament held in October this year, the former ruling coalition between the liberal, ecological and socialist parties e…

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Protection des données à caractère personnel et surveillance des salariés

Depuis le 25 mai 2018, le Règlement (UE) 2016/679 du Parlement européen et du Conseil du 27 avril 2016 relatif à la protection des personnes physiques…

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Brexit: What does the Withdrawal Agreement mean for financial services?

On 13 November 2018, the EU and UK negotiators reached an agreement on the conditions for the withdrawal of the UK from the EU (the Withdrawal Agreeme…

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CSSF Circular 18/698: impact on IT organisation and (cloud based) outsourcing for investment fund managers

IT is key. This is not the slogan of an IT service provider but one of the lessons to be drawn from the CSSF Circular 18/698. Investment fund managers…

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The clauses relating to the exercise of power within the company

In our previous « MNKS booklet » dedicated to shareholders’ agreements[1], we briefly described the main contractual and statutory clauses t…

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Qualité de cadre supérieur, critères (oui) – paiement des heures supplémentaires (non)

Aux termes des articles L. 162-8(3) et L.211-27(5) du code du travail, « Sont considérés comme cadres supérieurs « les salariés disposant d’un salaire…

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Brexit relocations: The view from CMS Luxembourg

Luxembourg’s well-established reputation as a leading financial centre makes it a natural candidate for financial companies weighing their Brexit relo…

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The Luxembourg registers of beneficial owners (“BOs”) expected soon, so get ready!

The enactment on 30 May 2018 of EU Directive 2018/843 on the prevention of the use of the financial system for the purposes of money laundering or ter…

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Only one month left to reduce 2018 net wealth tax liability

Luxembourg corporate taxpayers can, upon request and under certain conditions, benefit from a reduction of the Luxembourg net wealth tax (NWT). One of…

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Interesting changes in relation to applicable cooperation requirements with the Luxembourg Financial Intellige…

Professionals subject to the law of 12 November 2004 relating to the fight against money laundering and terrorist financing, as amended (the AML …

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LuxSE Securities Official List (SOL)

Since 12 January 2018, the Luxembourg Stock Exchange (LuxSE) has allowed the admission of securities, as defined by the LuxSE rulebook (the Ruleb…

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Insubordination – ton déplacé – faute – licenciement avec préavis abusif (non)

La Cour constate qu’il résulte de l’avenant au contrat de travail du 14 juin 2010 que si jusqu’à cette date, A était employé « à raison de 16h/semaine…

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Luxembourg and France launch the ratification procedure of their new tax treaty – Will the new treaty become a…

Luxembourg and France have started the ratification process of the new double tax treaty (“DTT”)they signed on 20March 2018. For the new&nbs…

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Transposition into Luxembourg Law of the European Directive on insurance distribution: what are the changes?

The law of 10 August 2018[1] has transposed the Directive (EU) 2016/97 of the European Parliament and of the Council of the European Union of 20 Janua…

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CJEU: Open door for VAT recovery on transaction costs in case of share disposal

On 8 November 2018, the Court of Justice of the European Union (“CJEU”) released its decision in the C&D Foods Acquisition ApS case (C-502/17) con…

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