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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Amendments to the Benelux convention on Intellectual Property

The Benelux Convention on Intellectual Property (BCIP) has been amended as of June 1st. The Benelux Office for Intellectual Property (BOIP) will have …

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EU legislative proposals to facilitate the cross-border distribution of investment funds

On 12 March 2018 the European Commission issued legislative proposals to amend the existing legal framework for the cross-border distribution of inves…

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Certificat médical (présomption simple) – avis contraire (oui) – troisième avis pour départager (non)

Contrairement aux conclusions de A, il ne résulte pas de la lettre de licenciement que le lieu d’habitation du salarié eût été le motif justifiant son…

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CJEU rules that Louboutin's red sole trade mark is not a shape trade mark

On 12 June 2018, the Court of Justice of the EU rendered its much-awaited judgement in the case about Louboutin’s red sole trade mark, ruling that thi…

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Competition law and algorithms: the Luxembourg Competition Council exempts a booking platform in the taxi sect…

Algorithms is the hot topic in competition law. In June 2017, the OECD published a paper on the risk of collusion in the use of algorithms. This issue…

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MiFID 2 and its distinctive Luxembourg features

On 31 May 2018, the law on markets in financial instruments (the “2018 Law”) as well as the grand-ducal regulation relating to safeguarding of financi…

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EU Court of Justice rules on the limits of anti-abuse rules

On 20 December 2017, the Court of Justice of the European Union (CJEU) decided on two cases involving German anti-abuse legislation that denies a (par…

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Focusing on Funds | Double Trouble - France and Luxembourg double tax treaty

This Focusing on Funds update looks at a specific hot tax topic affecting how and where funds are structured. In addition to the increased general foc…

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Convocation à l’entretien préalable – formalité substantielle au licenciement – notion d’unité économique et s…

« La juridiction du travail qui conclut à l’irrégularité formelle du licenciement en raison de la violation d’une formalité qu’elle juge substantielle…

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The fifth anti-money laundering and terrorist financing directive (AML 5) - Key aspects and changes

The new directive on the prevention of the use of the financial system for the purposes of money laundering or terrorism financing (2016/0208/COD) (th…

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Les monnaies virtuelles, le jeu en vaut-il la chandelle ?

A l’aune où de plus en plus de start-ups technologiques mettant en place des systèmes de paiement sont constituées à Luxembourg, un outil pouvant les …

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Banking Secrecy and The Law of 27 February 2018: A Shrinking Concept

Further to the passing of draft law No 7024 on 6 February 2018 by the Chamber of Deputies, the law of 27 February 2018 on interchange fees and amendin…

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What You Need to Know About Luxembourg's MiFID II Legislation

The new act on markets in financial instruments (the “MiFID Act”), transposing Directive 2014/65/EU on markets in financial instruments (“MiFID II”) a…

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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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