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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Fair taxation of the digital economy: a new tax challenge

On 21 March 2018, the EU Commission issued two directive proposals aiming to ensure that tax laws “fairly” tax digital business activities. The first …

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Contrat de travail – caractère fictif – charge de la preuve

C’est à bon droit que les juges de première instance ont retenu qu’il appartient à celui qui se prévaut de l’existence d’un contrat de travail, d’en r…

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Main contractual clauses restricting the free transferability of shares in S.A. and S.A R.L. companies

Under the influence of common law, we have been assisting for many years in the exponential development of extra-statutory agreements under Luxembourg…

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Additional transparency obligations for Luxembourg taxpayers: defensive measures in relation to the EU list of…

On 7 May, 2018, the Luxembourg tax authorities issued a new circular “Circular LG – A n.64 relating to the defensive measures in relation to the EU li…

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Political agreement reached on EU proposal setting new transparency rules for intermediaries

On 13 March 2018, the EU Finance Ministers reached a political agreement on the Proposal for a Council Directive amending Directive 2011/16/EU as rega…

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New Luxembourg intellectual property regime in force

Luxembourg new tax regime designed to increase intellectual property (“IP”) developments has entered into force in April 2018 and is effective as of 1…

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Licenciement avec effet immédiat justifié – remboursement des indemnités de chômage versées par provision (oui…

La base légale de la condamnation prononcée à l’encontre de A.), comme conséquence de son licenciement justifié, est l’article L. 521-4 (6) du Code du…

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Le RGPD entre en vigueur aujourd’hui : Conseils pratiques et étapes à suivre dans le cadre de votre projet de …

Le nouveau règlement général 2016/679 relatif à la protection des données à caractère personnel (« RGPD ») est officiellement applicable dès…

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Focusing on Funds: GDPR – Are you ready?

The GDPR will replace much of the existing privacy legislation across the EU (including in the UK, the Data Protection Act 1998). As an EU Regulation …

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Amendment to the Luxembourg AML-TF framework

The Law of 13 February 2018, entered into force on 18 February 2018, substantially modifies the amended law of 12 November 2004 relating to the fight …

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Employée épouse – versement du salaire sur le compte de l’époux (employeur) – paiement libératoire (oui)

Si en principe, le paiement d’une somme due à une femme fait sur le compte du mari n’est pas libératoire, il en va autrement lorsque la femme ratifie …

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Nouvelle législation sur les marchés publics

La loi du 8 avril 2018 sur les marchés publics transposant les directives 2014/24/UE du 26 février 2014 sur la passation des marchés pu…

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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…

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Report des élections sociales en 2019 !

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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…

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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 …

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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…

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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…

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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…

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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…

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