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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CDD requalifié en CDI – licenciement oral (oui)

L’article L.121-2 du Code du travail pose le principe général, selon lequel le recours au contrat à durée indéterminée est le principe en droit du tra…

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CJEU: VAT on share disposal costs recoverable in certain cases

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in …

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Business Licence Reform in Luxembourg: What's New?

On 30 July 2018, the law of 18 July 2018 (the “Law of 2018”) amending the law of 2 September 2011 regulating access to the craftsman, tradesman, indus…

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Capital Call Facilities – LPA and side letter review

"Capital call" facilities (also known as "subscription line" facilities) are facilities made available to funds (often on a revolving credit basis and…

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GDPR in Luxembourg : the date protection act

The General Data Protection Regulation (“GDPR”) took direct effect in Luxembourg on 25 May 2018, but since it allows EU Member States latitude in spec…

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Licenciements successifs – arrangement entre parties – arrangement equivoque

Si un employeur qui a résilié le contrat ne peut plus revenir unilatéralement sur sa décision, il est néanmoins admis que les parties peuvent d’un com…

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Useful details concerning competition law inquiries

A request for information, issued by the Designated Advisor to the Competition Council in the context of an investigation of anti-competitive practice…

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Focusing on Funds - AIFMD pre-marketing proposals

This Focusing on Funds update looks at the hot topic of funds marketing and proposals for a pre-marketing regime for alternative investment funds.&nbs…

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The German Federal Tax Court limits German CFC rules and anti-abuse provisions to wholly artificial arrangemen…

In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other …

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Allongement de la période d’indemnisation de 52 semaines à compter du 1er janvier 2019

La loi du 10 août 2018 modifiant le Code du travail et le Code de la sécurité sociale en matière de maintien du contrat de travail et de reprise progr…

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Licenciement économique – suppression de poste

Si le chef d’entreprise est seul responsable du risque assumé, il bénéficie corrélativement du pouvoir de direction et il décide seul de la politique …

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Money Market Funds | CSSF FAQ

The CSSF published its first Frequently Asked Questions (“FAQ”) concerning the Money Market Fund Regulation (“MMFR”) on August 28th 201…

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Fallback benchmarks for main IBORs: consultation published by ISDA

ISDA, the International Swaps and Derivatives Association, is planning to amend certain “floating rate options” in the 2006 ISDA Definitions in order …

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Cooperation between companies from the standpoint of competition law and the FEDIL competition conference of O…

The boundaries between the legal and the illegal can be very tight, which can be observed in the context of business cooperation agreements. On the Lu…

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ECJ: VAT on abort costs fully deductible

VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration …

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Draft Law on the Time-Saving Account

In June 25th 2018 the Chamber of Deputies of the Grand-Duchy of Luxembourg issued a draft law 7324 (the “Draft Law”) implementing a time-sav…

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Respect the GDPR - prevention is better than cure

On 25 May 2018, Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with rega…

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Monitoring at the workplace: a new legal framework in Luxembourg

If the General Data Protection Regulation (GDPR) harmonizes the data protection rules across Europe, it also leaves room for EU Member States to provi…

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Amendment of the Law of August 1st 2001 on the Circulation of Securities

The law of August 1st 2001 (the “2001 Law”) on the circulation of securities and other financial instruments was already, historically, an import…

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Law of August 31st 2018 Concerning Societal Impact Companies

On September 14th 2018, the Law of August 31st 2018 (hereafter the “Law”) was published in the Luxembourg Memorial A. The Law entered into f…

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