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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Prospectuses | Draft Law

On June 29th 2018, the Chamber of Deputies of the Grand-Duchy of Luxembourg issued a draft law 7328 on prospectuses (the “Draft Law”) for the purposes…

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GDPR Series: Part 18 - Automated Individual Decision-Making, Including Profiling

This series provides more detailed insight into the General Data Protection Regulation ("GDPR"), which was published on 4 May 2016 and entered into ef…

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The OECD releases the Base Erosion and Profit Shifting (BEPS) public discussion draft on BEPS actions 8-10: Fi…

On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of t…

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The Luxembourg Double Tax Treaties Network

List of double Tax treaties in force and in negotiation as of 14 June 2018.

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Licenciement avec préavis suivi d’un licenciement avec effet immédiat – absence de 5 jours – licenciement abus…

L’absence injustifiée de cinq journées de travail d’affilée est un motif suffisamment grave pour entraîner une rupture immédiate des relations de trav…

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EU Proposal in Relation to Crowdfunding Service Providers for Business

On March 8th 2018, the European Commission released a new proposalfor a European Regulation on European Crowdfunding Service Providers (“CSP”) for Bus…

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Law of 17 April 2018 and PRIIPs Regulation

The law of 17 April 2018 on key investor documents for packaged retail and insurance-based investment products (the “2018 Law”) was published in the M…

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Unrestricted VAT deduction for active holding companies

On 5 July 2018, the Court of Justice of the European Union (“CJEU”) released a welcome decision in the Marle Participations case (C-320/17) concerning…

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Consequences of intellectual property rights infringement in Luxembourg

Over the last five years, the European Intellectual Property Office (EUIPO), through the European Observatory on Infringements of Intellectual Propert…

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Luxembourg Implementation of Anti-Tax Avoidance Directive

On 20 June 2018, the Luxembourg Government filed the bill of law n°7318 (“Draft Law”) implementing the so-called Anti-Tax Avoidance Directive (“ATAD 1…

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Transfer pricing: new requirements in 2017 tax returns

The Luxembourg Tax Authorities (“LTA”) inserted in Form 500 “Corporate income tax, municipal business and net worth tax return for resident corporatio…

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La réforme du droit d'auteur dans l'UE : une nouvelle protection contre l'hégémonie des GAFA ?

En matière de réforme visant à faciliter l’émergence d’un marché unique du numérique, on aura souvent entendu ces jours derniers l’application du Règl…

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The Luxembourg ATAD bill of law has been published

Council Directive (EU) 2016/1164, the “Anti Tax Avoidance Directive” or «ATAD 1 » published on 12 July 2016, implements the OECD’s recommendation…

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‘Brexit’ – What does it mean for indirect taxes?

Following the 2016 referendum vote and the formal withdrawal notification, the UK should in principle not be subject to European legislation as from 3…

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Fidelity Funds vs the Danish Ministry – CJEU rules in favour of taxpayers

Yesterday (21 June 2018), the European Court ruled in favour of a Fidelity investment fund that had suffered Danish withholding tax at a higher rate t…

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5th AML Directive - Key aspects

The new directive (Directive EU 2018/843) on the prevention of the use of the financial system for the purposes of money laundering or terro…

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Démission du salarié – motivation dans la lettre (non)- motivation en cours d’instance (oui) – faute grave (ou…

La démission du salarié pour motif grave dans le chef de l’employeur n’est soumise à aucune règle de forme et le salarié n’est partant pas obligé de c…

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New bills on ATAD implementation and MLI approval

On 15 June 2018 the Luxembourg government approved 2 new bills of law: - the first bill of law (“ATAD Bill”) implements the provisions of the Council…

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Red Sole Diary: how the story ends before the CJEU

The Court of Justice of the European Union (“CJEU”) handed down an eagerly awaited decision in a dispute about Christian Louboutin's “red sole ma…

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Luxembourg implements the Anti-Tax Avoidance Directive (ATAD)

Today (20.06), the draft law implementing the EU Anti-Tax Avoidance Directive (“ATAD”) was released. While the main purpose of the draft law is to imp…

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