Legal articles and law resources: legal resources online from LexGO

Legal articles galore…

LexGO offers a wealth of information on legal topics. 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 Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!


Mr. Bruno Gasparotto
Mrs. Sophie Weyten
Mr. Nicolas Conrad
Mrs. Claire Schmitt

Introduction of the Luxembourg VAT group regime (bill of law n°7278)

On 13 April 2018, the Luxembourg Government introduced the bill of law n°7278 before the Parliament. This bill will implement the VAT group into Luxembourg VAT law with effect from 31 July 2018

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 Anne-Gaëlle Delabye

Clarification of UCIs Part II: Depositary Regime

Under the law of 10 May 2016 transposing UCITS Directive 2014/91/EU (UCITS V), it was originally expected that all undertakings for collective investment (UCIs) falling under the law of 17 December 2010 (the 2010 Law) would fall under the same depositary regime.

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Mr. Aurélien Latouche
Mr. Maurice Goetschy

The new Law on commercial lease (Part 1: scope of the Law and new restrictions)

The Law is the result of the willingness of our legislator to define a new legal framework which is supposed to avoid dysfunctions resulting from speculative practices in the commercial real estate market.

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Mr. Vincent Wellens

Proceedings Before the Inspectorate

On 10 January 2018, the Act creating the Data Protection Authority (the “Act”) was published in the Belgian State Gazette. This newsletter provides information about proceedings before the Inspectorate, the investigative branch of the  Data Protection Authority (the "Authority") which has a wide range of powers to investigate complaints.

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Data Protection and Privacy Update – March 2018

Data Protection and Privacy Update – March 2018

On 13 April 2018, the National Commission for Data Protection (CNPD) will organize new courses on the basics of data protection. These courses are aimed at those who wish to learn the basic elements of data protection law. 

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Mrs. Anna Gassner
Mr. Jean-Philippe Smeets

Les principales clauses conventionnelles tendant à restreindre la libre cessibilité des titres dans les S.A. et les S.A R.L.

Sous l’influence du droit anglo-saxon, nous assistons depuis plusieurs années au développement exponentiel en droit luxembourgeois des conventions extrastatutaires (communément appelées conventions d’actionnaires ou pactes d’associés ou toute combinaison de ces termes). Destinées à régir les relations entre actionnaires/associés d’une société en complément de ses statuts, les principaux attraits de ces conventions d’actionnaires résident dans leur plus grande flexibilité et discrétion par rapports aux statuts.

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Mr. Selim Souissi
Ms. Julie Prunier

Overviews of the new corporate governance rules after the adoption of the Law on Modernisation

Management rules and authority

  • With respect to SARL: possibility

- to provide in the Articles an authorised share capital mechanism;
- to delegate the daily management of the company to one or several day-to-day managers.

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Mrs. Anne Morel

Supervision at the workplace

A draft law n°7184 establishing the National Commission for Data Protection and implementing the General Data Protection Regulation (GDPR) was published on September 12, 2017 (the “Draft Law”).

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Mr. Eric Fort
Mr. Alain Goebel
Mr. Thierry Lesage
Mr. Jan Neugebauer

New Luxembourg IP Box regime adopted

On 22 March 2018 the Luxembourg Parliament (Chambre des de?pute?s) adopted the new IP Box Law (see our newsflash “Tax changes for 2018 disclosed in the new budget bill” dated 13 October 2017, available at arendt.com/publications). The new IP Box Law replaces the previous IP Box regime which was repealed in 2016 with specific grandfathering provisions.

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Mrs. Julie Thai
Mr. Hervé Leclercq

CSSF’s change of policy regarding UCITS eligible investments

The CSSF provides in Press Release 18/02 that the eligibility criteria of such target UCI (“Target UCI”) under Article 50(1)(e) of the UCITS Directive should be assessed on the basis of the fund documentation. 

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