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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Directors - Welcome to VAT

VAT circular number 781 of 30 September clarifies that a director’s activity shall be considered as an economic services activity subject to VAT. This…

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Bail commercial : conséquences pour le bailleur commercial suite à l’arrêt de la Cour de Justice de l’Union Eu…

La société tchèque Delta Center a.s. est locataire de halles de marché à Prague (Pražská tržnice) et sous-loue à des marchands les différents points d…

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New rights for minority shareholders

The Luxembourg law of 10 August 2016 modernising the law concerning commercial companies of 10 August 1915 (the “Company Law”) and modifying the Civil…

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Outsourcing contracts under the General Data Protection Regulation: more revolution than evolution

The General Data Protection Regulation, which will replace the current Directive 95/46/EC as from 25 May 2018, will profoundly modify the contractual …

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UBER in Luxembourg: are taxi services "über-reguliert"?

The Grand-Duchy is one of the last European countries in which UBER does not offer its services. It will however probably not be the case for much lon…

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ESMA Updates on AIFMD and UCITS

On 19 July 2016 and 6 October 2016 respectively, the European Securities and Markets Authority (“ESMA”) updated its Questions and Answers with regard …

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Le point sur le projet de loi n° 6864 sur le bail commercial

Le projet de loi n°6864 portant sur le bail commercial et modifiant certaines dispositions du Code civil a été déposé en date du 3 septembre 2015. Si …

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Bill of law on the exploration and use of space resources

On Friday 11 November 2016, the Luxembourg Government revealed the preliminary legal and regulatory framework for space resources utilisation activiti…

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World’s first Green Exchange launched in Luxembourg by the Luxembourg Stock Exchange

On 27 September 2016, the newly introduced Luxembourg Green Exchange went live with its unique platform (the “LGX”) with 114 listed green bonds in 19 …

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PRIIPs KID: the European Commission announces a 12 month-delay in implementation

In the interests of ensuring a smooth implementation and to ensure legal certainty for the industry, the European Commission has proposed today to pos…

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Reform of parental leave

​​On 11 October 2016, draft law no. 6935 concerning the reform of parental leave was voted by the Parliament. The Law concerning the reform of parenta…

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European Commission publishes Corporate Tax Reform Package, relaunching its proposal for a Common Consolidated…

As part of a Corporate Tax Reform Package, the EC has published four proposals for Council Directives. 1. Proposals to relaunch the Co…

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RAIF Registration - Circular RCSL 16/02

Following the entry into force of the law of July 23rd 2016 on Reserved Alternative Investment Funds (“RAIF Law”), the Luxembourg Register of Commerce…

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The European Commission publishes proposals on the common corporate tax base directive, the common consolidate…

On 25 October 2016 the European Commission presented 3 new proposals for Council directives. The first proposal amends the anti-tax avoidance directiv…

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European Commission proposes to tackle hybrid mismatches between EU and non-EU countries and to improve disput…

On 25 October 2016, the European Commission published a proposal for a Directive to neutralise hybrid mismatch structures involving third (non-EU) cou…

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Personal Data: What can you expect?

Following the recent adoption of the EU data protection reform, companies handling personal data will need to focus on their privacy policies and inte…

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Modernisation of Luxembourg Company Law: Redemption of shares

The Act of 10 August 2016 (the "Act"), modernising the Luxembourg Companies Act of 10 August 1915 as amended, introduces a formal legal basis for both…

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Deduction of Input VAT by Branch

On June 21st 2016, the European Court of Justice (the “ECJ”) issued a ruling (C-393/15) on the possibility for a branch established in Poland to deduc…

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GDPR – Processing of sensitive personal data

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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European Commission publishes proposals for an EU corporation tax system for multinationals

‘25 October 2016; the European Commission published proposals for an EU corporation tax system for multinationals under which the Member States’ auton…

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