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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GDPR Series: Part 8 - Leeway Granted to Member State National and Supervisory Authorities

This series provides more detailed insight into the General Data Protection Regulation, which was published on 4 May 2016 and must be complied wi…

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Port du voile en entreprise : la CJUE prend position

La lutte contre les discriminations est l’un des domaines les plus importants de la politique sociale européenne. La législation y est abondante et la…

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Securitisation – Reporting obligations towards the Luxembourg Central Bank – Exemption threshold for 2017

The European Central Bank (“the ECB”) has adopted the Regulation (EC) No 1075/2013  of 18 October 2013 concerning statistics on the assets a…

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GDPR – Codes of conduct and certification

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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Recent developments in Luxembourg’s immigration regulations: new opportunities for investors and global compan…

On 8 February 2017, the Luxembourg Parliament voted a new law on immigration (hereafter the “Law”) which will enter into force in the coming weeks. T…

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PayPal – FNR PEARL Chair in FinTech

PayPal (Europe), the Luxembourg National Research Fund (FNR) and the University of Luxembourg have signed a Memorandum of Understanding to create a FN…

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Update of the "Market Abuse Law"

Following its adoption by the Luxembourg Parliament, the law of 23 December 2016 on market abuse was finally published in the official Luxembourg gaze…

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Adoption by the European Commission of a proposal for a regulation concerning the respect for private life a…

On 10 January 2017, the European Commission adopted a proposal for a Regulation1 to modernise rules on privacy protection in electronic communica…

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PRIIPs KID: Amended Delegated Regulation adopted by the European Commission

On 8 March 2017, the European Commission adopted a Commission Delegated Regulation, including Annexes (PRIIPs RTS), supplementing the Regulation on ke…

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ESMA issues opinion on common principles for setting up classes of shares in UCITS funds

According to Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations, and administ…

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No right to be forgotten for personal data in companies registers

In its judgement of 9 March 2017 in case C-398/15 the Court of Justice of the EU (ECJ) handed down an important judgement on the scope of th…

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ESMA's opinion on UCITS share classes

ESMA issued an opinion on 30 January 2017 which sets out four high-level principles for achieving a level playing field among existing EU investment f…

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GDPR Series: Part 7 - Consent How to go about it?

This series provides more detailed insight into the General Data Protection Regulation, which was published on 4 May 2016 and must be complied wi…

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New Circular No 45/2 – 152/1 – 168/1 on the Withholding Tax of Director Fees

On 14 February 2017 the Luxembourg direct tax authorities (Administration des contributions directes – “ACD”) issued on a new circular no 45/2 – 152/1…

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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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