News & Articles

17/05/18

BEPS-compliant IP regime enters into force

On 19 April 2018, the law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was published. With retroactive effect as fr…

17/05/18

Report des élections sociales en 2019 !

14/05/18

Deduction of input VAT on abort costs

On 3 May 2018, Advocate General (“AG”) Kokott delivered her opinion in the Ryanair case (C-249/17) concerning the deduction of input VAT on costs incu…

14/05/18

Start-up, évitez les problèmes juridiques !

Pour éviter d’être plus tard confrontés à divers problèmes juridiques,  les fondateurs de start-up devraient, dès la constitution, avoir en tête …

11/05/18

New France-Luxembourg Double Tax Treaty

On 20 March 2018, France and Luxembourg signed a new Double Tax Treaty (“DTT”). The aim of the new DTT is to replace the existing treaty that was sign…

10/05/18

Banking secrecy

Article 41 of the Law of 5 April 1993 on the financial sector (“LFS”), as amended, provides for an obligation of professional secrecy with regard to i…

09/05/18

European proposal for cross-border transactions and online company establishment

On 25 April 2018, the European Commission published two proposals for directives: a proposal to make it easier for companies to merge, divide and tran…

08/05/18

EU Legislative Proposals to Facilitate the Cross-Border Distribution of Investment Funds

On March 12th 2018, in the context of the Capital Markets Union action plan, the European Commission issued legislative proposals to amend the ex…

07/05/18

New IP Tax Regime

On 22 March 2018, the Luxembourg Chamber of Deputies adopted the new intellectual property box regime with effect from 1 January 2018 and which includ…

04/05/18

New Luxembourg IP regime

Luxembourg introduces a new intellectual property ("IP") tax effective as of tax year 2018.

03/05/18

Transparency vs.Data Protection :Questions raised by the draft law 7217/00 on the creation of Luxembourg Regis…

On 20 May 2015, the European Parliament adopted the Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of m…

03/05/18

The Luxembourg Double Tax Treaties Network

The Grand Duchy treaty partners are amongst the most industrialised countries with inter alia all of the states in the European Union but Cyprus, the …

02/05/18

The Future of Luxembourg Investment Funds in the Next Decade (1)

The fund industry is permanently evolving, but incremental changes are hardly noticed. Sometimes however, industries undergo radical changes, where th…

02/05/18

Brexit : Update

On 23 March 2018, the European Council approved the text of the Draft Agreement on the UK’s withdrawal from the EU as proposed by the Commission on 19…

01/05/18

Implementation of the 4th Anti-Money Laundering Directive

The law of February 13th 2018 (“AMLD Law”) which entered into force on February 18th2018 has now implemented most of the outstanding provisions o…

30/04/18

Reform of the Labour Code by the Law dated 8 April 2018

In our previous Newsletter dated 8 February 2018[1] regarding the latest modifications of the Labour Code and ongoing projects, we reviewed the p…

27/04/18

Important changes to Benelux Trade Mark Law as per June 1, 2018

The Benelux trade mark System will undergo two important changes as per June 1, 2018. Appeals from decisions of the Benelux Office for Intellectual P…

26/04/18

Le crowdsourcing est devenu, avec l’avènement des économies collaboratives, une pratique très répandue, partic…

Il s’agit de l’opération par laquelle il est appelé de manière ouverte et publique à un large groupe de personnes non nécessairement professionnelles …

25/04/18

Virtual currencies and initial coin offerings

The CSSF (Commission de Surveillance du Secteur Financier) has recently published two warnings on its website regarding in particular the si…

24/04/18

The Luxembourg VAT group is coming

On 13 April 2018, the Ministry of Finance communicated the draft bill n°7278 to the Parliament. This draft bill proposes to implement a VAT group regi…