News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

Loyens & Loeff Luxembourg logo
Read More
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…

Read More
BSP logo
Read More
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…

Read More
CMS Luxembourg logo
Read More
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…

Read More
Loyens & Loeff Luxembourg logo
14/10/26
AIF distribution agreements: making oversight work in practi…

Elvinger Hoss Prussen logo
13/10/26
Applicability of collective labour agreements in Luxembourg

Dotted texture left
Dotted texture left

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!

Dotted texture right

More News & Articles

Luxembourg Tax Authorities Update the Circular Regarding Tax Residency Certificates for Undertakings for Colle…

On 8 December 2017, the Luxembourg tax authorities issued a new circular (the “Circular”) relating to the issuance of tax residency certificates for u…

Read More
CSSF changes its policy regarding investments by UCITS in UCIs

The Luxembourg supervisory authority, the Commission de Surveillance du Secteur Financier (“CSSF”), changed its policy regarding investments…

Read More
Les formes de la démission

Tout comme l’employeur peut licencier, le salarié peut également mettre un terme aux relations qui l’unissent avec son entreprise. Pour une définition…

Read More
Information accompanying transfers of funds

Regulation (EU) 2015/847 of 20 May 2015 on information accompanying transfers of funds (“Regulation (EU) 2015/847 ”) repeals Regulation (CE) 1781…

Read More
Coordinating Version of the Law of 10 August 1915 on Commercial Companies as of 19 December 2017

As of 19 December 2017, any reference to the law of 10 August 1915 on commercial companies (the “Company Law”) is to be understood as the re-arranged …

Read More
Bill of law No. 7228 – simplification of access to certain professions in Luxembourg

On 22nd December 2017, the Luxembourg Minister of Economics filed Bill of law No. 7228 (the “Bill”) aiming to amend the Law of 2 September 2011 on acc…

Read More
Luxembourg regulator changes its policy about UCITS investing in other UCI

In its press release 18/02 of 5 January 2018 (the Press Release), the Luxembourg supervisory authority for the financial sector (Commission de su…

Read More
Licenciement économique – appréciation des motifs par la Cour.

L’appelant fait tout d’abord grief à la juridiction de première instance d’avoir retenu que la lettre de motivation du 18 septembre 2014 était suffisa…

Read More
Updated rules on tax residence certificates for UCIs, now including RAIFs

In the new Circular of 8 December 2017 (the "Circular"), which replaces Circular L.G. – No. 61 of 12 February 2015 dealing with the issuing …

Read More
Data Protection and Privacy Update – December 2017

Following its recent November plenary meeting, the WP29 adopted more than ten key documents, including the Privacy Shield report. Below, we have summa…

Read More
Selective distribution and online sales

On 6 December 2017, the Court of Justice of the European Union ("CJEU") rendered a long-awaited judgment in case C-230/16 opposing Coty Germ…

Read More
Amendment of the Luxembourg law on the exchange of tax information on request in sight

In our newsletters Q1 and Q2 2017, we announced a paradigm shift in Luxembourg concerning the exchange of tax information on request by another EU mem…

Read More
Budget Law 2018: Changes for corporate tax payers

The most important tax-related changes for corporate taxpayers under the  Budget Law ("Law") can be summarised as follows: Extension of the…

Read More
PRIIPs

As a reminder, on 1 January 2018, persons and entities advising on or selling a PRIIP(not benefiting from the grandfathering period like UCITS fu…

Read More
The revamped MiFID and EUVECA frameworks

Completing the MiFID framework, the Commission Delegated Regulation (EU) 2017/1946 supplementing Directives 2004/39/EC and 2014/65/EU of the European …

Read More
Law amending certain paid leaves

A law aiming at reforming leave for family reasons and certain extraordinary paid leave was published in the official gazette (Mémorial A) o…

Read More
Loi modifiée du 10 août 1915 concernant les sociétés commerciales - version consolidée au 19 décembre 2017

The law of 10 August 1915 has been entirely renumbered and the table of contents has also been reordered. The new version does not contain any substan…

Read More
CJEU does not allow too general anti-abuse and substance provisions for holding companies (Deister Holding an…

On 20 December 2017, the Court of Justice of the European Union (CJEU) issued its judgment in joined cases Deister Holding AG (C-504/16) and…

Read More
Tax Treatment of the Reversal of an Impairment

In a decision handed down on August 9th 2017 (docket No. 38981C), the Higher Administrative Court (Tribunal administratif) ruled on the tax treatment …

Read More
The issuance of bonds to the public by a private limited liability company (société à responsabilité limitée)

The legislator through the adoption of the law of 10 August 2016 which modernized the law of 10 August 1915 on commercial companies (the “Law”) has ex…

Read More