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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Participez à l’enquête de Larcier‑Intersentia sur les pratiques numériques des professions du d…

À la suite de la conférence “Artificial Intelligence Day in Luxembourg Law” organisée en novembre dernier avec le Barreau de Luxembourg et la Conférence du Jeune Barreau de Luxembo…

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Arendt appoints five new Partners

Luxembourg, 3 February 2026 - Arendt is pleased to announce the appointment of three new Partners: Lorraine Chéry, Błażej Gładysz-Lehmann, Yves Philippart de Foy; and two new assoc…

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New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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09/02/26
New investment rules for Luxembourg unit-linked life insuran…

On 28 January 2026, the Commissariat aux assurances (CAA) released circular…

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02/02/26
Draft Bill 8676 for a single tax class from tax year 2028

On 6 January 2026, the Luxembourg Government released draft Bill n°8676 int…

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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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Upcoming German tax law changes relevant to real estate investments

On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussi…

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CSSF Issues a New Circular on the Authorisation and Organisation of UCITS Management Companies and Alternative…

On 23 August, the Luxembourg supervisory authority, the Commission de Surveillance du Secteur Financier (CSSF), issued Circular 18/698 relating t…

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Les clauses de sortie conjointe et de sortie forcée dans les conventions d’actionnaires

Dans nos deux précédents cahiers de MNKS consacrés aux conventions d’actionnaires[1], nous avons présenté brièvement les principales clauses conventio…

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New CSSF Circular 18/697 on non-UCITS depositaries

By way of preamble and as a reminder, a depositary of a Luxembourg fund may currently fall under either (1) the regime of the UCITS Directive&nbs…

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Luxembourg has started the MLI ratification procedure

On 7 June 2017 Luxembourg and more than 70 other jurisdictions signed the multilateral instrument (“MLI”) to integrate base erosion and profit shiftin…

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New CSSF Circular on AIFMs/UCITS ManCos

On 23 August 2018, CSSF released its new Circular 18/698 on the authorisation and organisation of Luxembourg investment fund managers (the C…

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Implementation into Luxembourg law of EU Directive 2016/943 on trade secrets

Although the implementation should have been enacted by 9 June 2018, Luxembourg has finally published, on 13 August, the first draft bill implementing…

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Impact of the EU Regulation on Money Market Funds

We would like to draw your attention to the entry into force, on 21 July of this year, of Regulation (EU) 2017/1131 of the European Parliament and of …

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New CSSF Circular on substance requirements of fund management companies in Luxembourg

The Commission de Surveillance du Secteur Financier (“CSSF”) has issued today circular 18/698 concerning (i) the approval process and organisation of …

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SFTR – Challenges ahead

The law of 6 June 2018 on transparency of securities nancing transactions (“SFTs”), implementing the European regulation 2015/2365 on transparency of …

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Sustainable Finance | European Commission Legislative Proposals

The EU Commission, following the publication of its Sustainable Finance Action Plan in March 2018, published on May 24th 2018 the following legislativ…

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Proposals to Strengthen ESMAs Oversight over Delegation. Why you Should Review your Delegation Arrangements No…

At the end of September 2017, the European Commission published its 283-page Review of the European Supervisory Authorities1 (ESAs). It is concer…

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Conversion de la saisie conservatoire européenne des comptes bancaires : un nouvel outil à la disposition des …

Introduction dans le droit luxembourgeois d’une procédure spécifique d’exécution applicable à la seule ordonnance européenne de saisie conservatoire d…

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New requirements for fiduciary arrangements: setting up by their fiduciary agent of an internal file on their …

Bill of law 7216A - New requirements for fiduciary arrangements: setting up by their fiduciary agent of an internal file on their beneficial owners

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New rules applicable to the supervision of employees

The Law of 1 August, 2018 establishing the national commission for data protection and the general scheme on data protection[1] (hereinafter “the Law”…

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Depositary Safe-Keeping Rules | Proposals for Amendment

On May 29th 2018, the European Commission published two draft delegated regulations which contain proposals to amend certain rules relating to the saf…

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Transfert d’entreprise – modification du contrat de travail – action en nullité – délai raisonnable à observer…

Si la loi n’impose aucun délai particulier endéans lequel le salarié est tenu de réagir, respectivement d’agir contre la modification de son contrat d…

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VAT deduction right of holding companies - New Guidelines published by the VAT authorities

On 11 June 2018, the Luxembourg VAT Authorities published Circular n° 765-1 providing additional guidelines on the VAT deduction right of partial VAT …

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Certificat médical – salarié déclaré apte au travail – renversement de la présomption de maladie par la CNS

A ce comportement fautif du salarié dans le mois précédent son licenciement viennent encore s’ajouter ses absences injustifiées depuis le 28 juillet 2…

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Draft Law for the ATAD 1 Implementation

On June 18th 2018, the Luxembourg government published a draft law implementing the first Anti-Tax Avoidance Directive (hereafter “ATAD”) into Luxembo…

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