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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Loi du 14 septembre 2018 relative à une administration transparente et ouverte : Nouvelles règles d'accès aux …

La loi du 14 septembre 2018 relative à une administration transparente et ouverte (ci-après « la Loi »), est entrée en vigueur le 1er janvier 2019. L’…

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Absence – remise du certificat médical dans les délais légaux (non) – faute grave (oui) – faute grave automati…

Le fait de ne pas respecter les dispositions de l’article L.121-6 (1) et (2) ne constitue pas toujours, à lui seul, une faute grave justifiant un lice…

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Update on the Implementation of Directive on Trade Secrets

Business secrets have long been poorly protected and difficult to defend compared to intellectual property rights (including patents, copyrights and t…

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Leave entitlements

On 11 January 2019, the Council of the Government approved a draft law on the amendment of articles L. 232-2 and L. 233-4 of the Luxembourgi…

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Law of 13 January 2019 Establishing the Register of Beneficial Owners

The law dated 13 January 2019 on the register of beneficial owners has been published on 15 January 2019 in the Luxembourg Official Journal and shall …

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UK FCA temporary permissions regime notification for EEA firms and fund managers

Following the announcement of the UK government at the end of last year of its intention to introduce a temporary permissions regime (TPR) for inbound…

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CJEU Denies SPC for Medical Devices Incorporating an Ancillary Active Ingredient

The Court of Justice of the European Union (CJEU) recently ruled that, unlike medicinal products, medical devices incorporating an ancillary drug subs…

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Reminder: supplementary pension schemes

The Chamber of Deputies of the Grand-Duchy of Luxembourg adopted on 1 August 2018 a law (hereinafter “the Law”) modifying the law of 8 June 1999 on su…

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Les clauses portant sur le droit de vote dans les pactes d’actionnaires

Dans nos précédents cahiers de MNKS (qui deviennent désormais les cahiers de PwC Legal) consacrés aux conventions d’actionnaires[1], nous avons briève…

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CJ rules that UK may unilaterally withdraw from Brexit (Wightman and others)

On 10 December 2018, the CJ issued its judgment in case Andy Wightman and others v Secretary of State for Exiting the European Union (C-621/18). …

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Regulation (EU) 2018/302 on geo-blocking now applicable

“Geo-blocking” designates the problem of customers not being able to buy goods and services from traders located in a different European Union (“EU”) …

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State Aid/WTO CJ rules that exemption from real estate transfer tax in the context of a restructuring within a…

On 19 December 2018, the CJ issued its judgment in case Finanzamt B v A-Braueri (C-374/17). The case deals with a request made by A-Brauerei conc…

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Luxembourg to Set Up Central Register of Beneficial Owners

On December 18, 2018 the Luxembourg Parliament adopted Draft Bill of Law n° 7217 providing for the establishment of a Register of Beneficial Owners to…

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Long-term sick leave and progressive return to work

The Law of 10 August 2018 amends the Labour Code and the Social Security Code by implementing new provisions regarding the maintaining of th…

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Luxembourg tax update: tax policy of the new government and update on ATAD implementation

On 5 December 2018, the new Luxembourg government was installed. Its policy program for the coming years includes, on the tax side, a further dec…

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CJEU Denies SPC for Medical Devices Incorporating an Ancillary Active Ingredient

The Court of Justice of the European Union (CJEU) recently ruled that, unlike medicinal products, medical devices incorporating an ancillary drug subs…

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The Luxembourg register of beneficial owners (“BOs”) for legal entities, here it comes!

On 18 December 2018, the bill of law 7217 setting up a register of BOs of Luxembourg legal entities (the so-called “RBE”) has been passed in Parliamen…

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Social elections in 2019

The social elections will take place on  12 March 2019. These elections will be governed by the   Grand-Ducal Regulation of 11 Septembe…

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Luxembourg implements the Anti-Tax Avoidance Directive (ATAD)

Yesterday, the Luxembourg draft law implementing the EU Anti-Tax Avoidance Directive (“ATAD”) was passed by the Parliament. While the main purpose of …

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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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