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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EU fund managers – GP representation clause: preserving the Luxembourg fund’s footprint while e…

How EU fund managers use a GP representation clause in Luxembourg SCSps and SCAs to execute deals without a board meeting each time, and why powers of attorney to the manager's tea…

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Newsflash | EU Case Law | PSD GAAR Assessment: economic substance yields to the overall picture…

On 15 October 2026, the CJEU delivered its judgment in the Neo Group case, confirming that the genuine economic activity of a parent company does not, in itself, prevent the denial…

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ESMA promotes clarity in claims on impact and transition through two additional thematic notes

On 12 October 2026 ESMA published two new thematic notes with do’s and don’ts for impact claims and climate transition claims in funds, bonds and benchmarks, to reduce greenwashing…

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14/10/26
AIF distribution agreements: making oversight work in practi…

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13/10/26
Applicability of collective labour agreements in 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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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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Debranding Before Import Not Allowed

The CJEU sided with Mitsubishi and ruled that a trade mark proprietor has the right to oppose the removal by third parties of its trade marks and thei…

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Tax Treatment of virtual currencies

Following decisions of the Court of Justice of the European Union1 and of the French Conseil d’Etat2 dealing with virtual currencies (e…

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Comportement déloyal – licenciement avec effet immédiat – licenciement abusif (non)

Il suit des développements qui précèdent qu’il y a lieu de retenir comme avéré le fait du 15 novembre 2013 et de dire que le comportement déloyal de A…

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Luxembourg adopts national law implementing and complementing the GDPR

On 26 July 2018, during its last public session of the legislature, the Luxembourg Parliament adopted the Luxembourg bill implementing and complementi…

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Enforceability of a "Mandat de Protection Future"

In a judgment dated June 6th 2018, the District Court of Luxembourg (le Tribunal d’Arrondissement de et à Luxembourg) made a mandat de protection futu…

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New reporting requirements on transactions with related parties

On 7 May 2018, the Luxembourg tax authorities released a circular introducing for Luxembourg corporate taxpayers some new reporting requirem…

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Démission avec effet immédiat – retards de paiement de salaire – forclusion

Ces retards de paiement du salaire constituent des fautes répétitives dans le temps et le dernier retard de paiement se situe dans le mois précédant l…

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EU Trade Marks Should Be Distinctive Throughout the EU, Not Just a Significant Part Thereof

In its recent Nestlé v Mondelez decision (C-84/17P, C-85/17P and C-95/17P), the Court of Justice of the European Union (CJEU) confirmed that the acqui…

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Main clauses relating to the maintenance of the structure of the share capital

In our previous « MNKS booklet » dedicated to shareholders’ agreements[1], we briefly described the main clauses restricting the transferabi…

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Index increase

From 1 August 2018, the index applicable to employees' wages will climb from 794.54 to 814.40. This index increase will result in a 2.5% increase in t…

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Amendments to Labour Code | "Omnibus" Law of April 8th 2018

The “omnibus” law of April 8th 2018, effective since April 15th 2018 (hereinafter the “Law”), amends many provisions of the Labour Code in order to st…

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VAT group legislation voted

The bill of law n°7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 Ju…

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Employeur succursale – absence de personnalité juridique – acte entâché de nullité

Une succursale d’une société de droit étranger n’a en effet pas de personnalité juridique propre, alors qu’elle fait partie d’une société dont elle es…

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CJEU in Truvada case: no SPC for A+B (unless "the claims relate necessarily and specifically to that combinati…

Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementar…

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