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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Simplified form of the société à responsabilité limitée

The law introducing a new ready-to-go / simplified form of private limited liability company ("S.à r.l.-S") will enter into force on 16 January 2017. …

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The European Account Preservation Order: A Further Erosion of Bank Secrecy?

On 18 January 2017, Regulation (EU) No 655/2014 (the "Regulation") will become fully applicable. It will henceforth be possible to obtain in…

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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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