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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More News & Articles

New capital impairment rules

The Luxembourg law of 10 August 2016 modernising the law on commercial companies of 10 August 1915 (the “Company Law”) and amending the Civil Code (th…

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Common principles for share classes in UCITS issued by ESMA

In the absence of a common EU framework for share classes of UCITS funds*, ESMA has identified diverging national practices as to the types of share c…

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What Happened In 2016 / What To Expect In 2017?

2016 was a year full of developments in the IP, IT and Media fields. The beginning of this New Year gives us the opportunity to look back at the key l…

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EU Mortgage Credit Directive - Transposition into Luxembourg Law

The law of December 23rd 2016 transposing Directive 2014/17/EU on credit agreements for consumers relating to residential immovable property (the “MCD…

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La consultation du casier judiciaire par l’employeur à compter du 1er février 2017

Par une loi du 23 juillet 2016 publiée au Mémorial n°154 du 4 août 2016 (la « Loi »), le législateur luxembourgeois est venu modifier profon…

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Country-By-Country Reporting Law

On 27 December 2016, the country-by-country reporting (‘CBCR’) law (the ‘CBCR Law’) has been published, together with an FAQ issued by the Luxembourg …

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Modernization of the SARL: key points

A few weeks after the adoption of the simplified private limited liability company (société à responsabilité limitée simplifiée), the Luxembourg legis…

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GDPR - Security of personal data and what to do in the event of a data breach

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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Arm's length principle and tax treatment of companies engaged in intra-group financing transactions

The law of 23 December 2016 on the budget 2017(1) introduced into the Luxembourg income tax law dated 4 December 1967 (as amended) (hereafter ‘ITL’) a…

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The upcoming money market fund regulation

The Regulation introduces two new categories of MMF, with each MMF required to meet the requirements: short-term MMFs, whose objective is to offer …

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Entry into force of the law dated 23 December 2016 on market abuse

The law dated 23 December 2016 on market abuse was published in the Luxembourg official gazette (Mémorial A) on 27 December 2016 and entered into forc…

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TAX UPDATE Q1 2017

The purpose of this update is to inform you of aspects of 2017 tax reform that entered into force as of 1 January 2017. Indeed, the Luxembourg law imp…

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Roundup of 2017 Tax News

Since 1 January 2017, the overall corporate income tax rate of Luxembourg has been reduced from 29.22% to 27.08%. The new rate takes into account the …

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The Right to Data Portability (Including Article 29 Working Party Guidelines) How realistic are the Article 2…

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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Le licenciement pour motifs économiques

Le chef de l’entreprise est seul responsable du risque assumé, il bénéficie corrélativement du pouvoir de direction. Il décide donc seul de la politiq…

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Entry into force of the 1 Euro Company - S.à r.l.-S

On 16 January, 2017 the law of 23 July, 2016 introducing the simplified private limited liability company (S.à r.l.-S) entered into force. The new ent…

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2017 changes for VAT on immovable services

A new EU regulation introducing new VAT rules (the Regulation) entered into force on 1 January 2017 with respect to the place of supply of services co…

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Entry into force of the law of 23 July 2016 creating the S.à r.l.-S

This Law creates a new vehicle aimed at fostering entrepreneurial drive more effectively as well as boost productivity and innovation.

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Securities Financing Transactions Regulation

Less than six months remain to comply with the transparency requirements for undertakings for collective investment in pre-contractual documents Arti…

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New Data Protection Obligations

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

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