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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Luxembourg: can sickness absences justify dismissal?

In a judgment dated 12 June 2026, the Luxembourg Labour Court reiterated the circumstances in which sickness absences can justify dismissal with notice.

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Luxembourg housing package: enhanced real estate tax incentives, VEFA projects and affordable h…

Luxembourg's new housing package introduces various real estate tax measures, including a higher Bëllegen Akt tax credit for individual buyers, VEFA registration duty relief, affor…

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Luxembourg to boost protection of participants in funded sub-participation agreements

New bill of law 8813 (submitted to Parliament on 30 July 2026) aims to shield participants in funded sub-participation agreements from the adverse effects of lender insolvency.

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06/08/26
EU Forced Labour Regulation: key aspects and practical impli…

The EU Forced Labour Regulation entered into force on 13 December 2024 and …

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27/07/26
CRD VI in Luxembourg: Grandfathering has ended

What third-country banks need to do before January 2027. The grandfathering…

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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

CSSF - New notifications forms to be used in the case of a breach

On 27 November 2002, the Luxembourg supervisory authority, the Commission de Surveillance du Secteur Financier (CSSF), issued Circular 02/77…

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Country by country reporting (“ CbCR ”)

Luxembourg adopted on 23 December 2016 the law on country by country reporting (the “CbCR Law”), implementing the Council Directive (EU) 2016/881 of 2…

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Revisit of the transfer pricing framework

Luxembourg seized the opportunity of the 2017 budget law adopted on 23 December 2016 to introduce a new Article 56bis in the income tax law (“ITL”), t…

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The RAIF – Luxembourg’s new unregulated investment vehicle

The RAIF Law of 23 July 2016 has seen the creation of a new unregulated investment vehicle in Luxembourg, the reserved alternative investment fund (“R…

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Luxembourg introduces new rules applicable to intra-group financing companies

The Luxembourg direct tax authorities issued on 27 December 2016 new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 (herein…

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The 2017 Tax Reform

The Luxembourg Parliament adopted the Tax Reform Law on 14 December 2016, aiming at increasing companies’ competitiveness and bringing more stability …

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Country-by-country reporting (CBCR) implementation in Luxembourg

The CBCR Law was published on 27 December 2016 together with an FAQ by the Luxembourg tax administration and will enter into force as of 1 January 201…

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Mise à pied en période de protection

L’employeur qui a, en l’espèce mis à pied son salarié en date du 16 mai 2013, prétend, en raisonnant par analogie avec l’article L.121-6 (4) alinéa 2 …

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Back to 2016 -Forward to 2017

To better counter the financing of terrorism and increase transparency, a proposal for a directive amending Directive 2015/849 has been adopted. This …

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Augmentation du salaire social minimum et indexation des salaires au 1er Janvier 2017

Tous les deux ans, le Gouvernement doit soumettre à la Chambre des Députés, sur base de l’article L.222-2 du Code du Travail, un rapport sur l'évoluti…

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New rules for intra-group financing

On December 27th 2016, the head of the Luxembourg tax authorities issued circular L.I.R. n° 56/1 – 56bis/1 relating to the tax treatment and more…

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Luxembourg Transfer Pricing Rules Adjusted to a Post-BEPS Environment

On 27 December 2016, the Luxembourg direct tax authorities issued new guidelines by way of Circular LIR n° 56/1 – 56bis/1 (the Circular) regarding the…

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New Circular Letter on the tax treatment of companies engaged in intra-group financing transactions

On 27 December 2016 the Luxembourg Tax Authorities (Administration des contributions directes) issued Circular Letter L.I.R. – N° 56/1 – 56bis/1 (the …

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Le Luxembourg n'est pas un paradis fiscal pour les belges fortunés

De plus en plus de Belges déménagent au Luxembourg. On peut observer cette tendance depuis quelques années déjà. Selon les médias, il est fort probabl…

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The World Duty Free and Banco Santander cases

On 21 December 2016, the Court of Justice (hereinafter CoJ or the Court) rendered its long awaited judgment in the World Duty Free and …

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Court of Justice of the European Union: tax benefits for multinationals could form forbidden State aid (World …

On 21 December 2016, the Court of Justice of the European Union (CJ) rendered its judgement in the Commission v World Duty Free Group case (…

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Tax Flash: State aid update – Public version final Apple decision sheds light on European Commission’s reasoni…

On 19 December 2016, the European Commission (Commission) published its final decision in the formal state aid investigation into two advance pricing …

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La transaction en droit luxembourgeois

La transaction est un contrat par lequel les parties terminent une contestation née, ou préviennent une contestation à naître. Il faut donc qu’il y ai…

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Societal impact company

The law of 12 December 2016 (the “Law”) has introduced a new legal framework for companies having a social or societal impact: the société d’impa…

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Luxembourg parliament voted on the bill of law on country-by-country reporting

On 13 December 2016, Luxembourg parliament has, in a first vote, adopted the bill of law to implement the European Directive 2016/881/EU on country-by…

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