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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Supplementary Pension: A Strategic Issue for Self-Employed Lawyers

In Luxembourg, lawyers practising independently are subject to a statutory pension scheme whose benefits are, by nature, less protective than those applicable to salaried employees…

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Index adjusted on 1 June 2026

From 1 June 2026 the Luxembourg salary index is automatically raised from 968.04 to 992.24, triggering a mandatory 2.5% increase of gross salaries paid under employment contracts s…

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Dentons Luxembourg invests in its talent and strengthens its banking, finance and corporate law…

Dentons Luxembourg announces the promotion of Olivier Lesage to Partner and David Paiva to Managing Counsel, marking a new milestone in the international law firm’s development i…

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16/06/26
Restrictive and post-contractual clauses under Luxembourg La…

Restrictive and post-contractual clauses are common features of employment …

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10/06/26
Luxembourg Pillar Two FAQ updated: LTA provides further guid…

On 4 June 2026, the Luxembourg direct tax authorities ("LTA") updated their…

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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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La Blockchain : à l'aube d'une nouvelle révolution numérique

La Blockchain peut se définir comme une technologie de transmission d’informations et de stockage qui fonctionne sans organe central de cont…

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Preliminary questions to CJEU on refund of Dutch dividend withholding tax to non-resident investment funds

On 3 March 2017, the Dutch Supreme Court asked preliminary questions to the Court of Justice of the European Union (“CJEU”), on the potential discrimi…

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New CSSF Circular 17/650 widens the application of AML/TF legislation to certain primary tax offences

The Luxembourg law of 23 December 2016 on the 2017 tax reform (the TRL) extends the money laundering predicate offence to aggravated tax fraud (f…

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GDPR – Obligations of data processors

This update aims to provide you with a practical overview of the most relevant changes resulting from the General Data Protection Regulation (GDPR), a…

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Newsflash GDPR N°3 - New Data Protection Obligations

Following the adoption of the new EU General Data Protection Regulation (GDPR) on 27 April 2016, most organisations began to re-examine their internal…

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ECOFIN agreed on amendments to the ATAD regarding hybrid mismatches with third countries

On 21 February 2017, the Economic and Financial Affairs Council of the European Union agreed on a new proposal for a Council Directive (ATAD II) amend…

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Nouveau cadre légal en matière de crédit hypothécaire

La loi du 23 décembre 2016 relative aux contrats de crédit immobilier (la « Loi ») s’inscrit dans le sillage d’une directive européenne préc…

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GDPR Series Part 6: Legal Grounds for Processing

The GDPR does not change the legal grounds for processing. However, certain interpretations and practices are now expressly included in the GDPR, as f…

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E-commerce: New VAT Rules Proposed by the Commission

On December 1st 2016, the European Commission published a set of proposed amendments to the EU VAT legislation currently in force (the “Proposal”). Th…

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Modernisation of Luxembourg Company Law: Unequal Value Shares and Shares Below Par Value

The Luxembourg Companies Act of 10 August 1915, as amended inter alia by the Act of 10 August 2016 (the "Act"), allows the issuance of shares with une…

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A new circular on intra-group financing activities performed by Luxembourg companies

The Luxembourg tax authorities (“LTA”) have released circular L.I.R. 56/1 - 56bis/1 of 27 December 2016 on the tax treatment of Luxembourg-resident co…

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ESMA issues an Opinion on share classes for UCITS

On January 30th 2017 ESMA issued an Opinion on share classes for UCITS addressed to national competent authorities which follows the issuance of two d…

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ESMA Updates on AIFMD and UCITS

On 16 November 2016 and 16 December 2016 respectively, the European Securities and Markets Authority (“ESMA”) updated its Questions and Answers with r…

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CSSF press release and ESMA's opinion on share classes of UCITS

Today (13/02/2017) , the Commission des Surveillance du Secteur Financier (CSSF) published a press release to confirm that it expects a…

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Societal Impact Company (SIS), a new legal framework to promote the social economy

The Luxembourg legislator introduced in December 2016 by the enactment of the law of December 12th 2016 (the Law) a new legal framework for companies …

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Swiss corporate tax reform III sent back to parliament with new proposal expected in spring 2017 – significant…

On 12 February 2017, the Swiss corporate tax reform III (CTR III) bill was not approved by Swiss voters requiring Swiss government and parliament to a…

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Legal Alert | Criminal Checks

The Luxembourg law dated July 23rd  2016 [1] (the “New Law”) amending inter alia the law dated March 29th 2013 relating to the organisation of th…

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The simplified private limited liability company - S.à r.l.-S goes live!

The legal regime governing a simplified private limited liability company (hereinafter “S.à r.l.-S”), introduced by the Luxembourg Law of 23 July 2016…

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Market Abuse | Entry into Force of the New Market Abuse Law

On December 30th 2016, the law of December 23rd 2016 on market abuse (the “New Market Abuse Law”) entered into force. The New Market Abuse Law impleme…

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New regulation comes into force supporting creation of a European bank account preservation order procedure Ne…

The new regulation n°655/2014 supporting the creation of a European bank account preservation order procedure came into force on 18 January 2017. This…

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