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. Vincent Wellens
Ms. Carmen Schellekens
Ms. Anne-Sophie Morvan
Ms. Faustine Cachera

GDPR: CNPD Releases Black List of Processing Operations Subject to a Data Protection Impact Assessment (DPIA)

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Mr. Jeremie Schaeffer
 Benoît Kelecom

BREXIT: Luxembourg takes additional steps to mitigate Brexit effects

Yesterday, a second draft law was released aiming at mitigating Brexit effects for the investment fund sector. It follows the first draft law on Brexit, which introduced among others a grand-fathering period of up to 21 months during which UK management companies of Luxembourg

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Mr. Fabien Debroise

Subscription Finance Cayman Islands - Luxembourg Analysis

The Cayman Islands and Luxembourg are two of the world’s leading investment funds jurisdictions. As fund structures develop it is increasingly common to see structures that include Cayman Islands and Luxembourg vehicles.

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Mr. David Maria
Mr. Vincent Michel

Finance Bill 2019 | Important Tax Measures Foreseen

On 5 March 2019, the finance bill n°7450 (“Finance Bill”) was filed by the Luxembourg government with the Luxembourg parliament.

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Mr. Eric Fort
Mr. Alain Goebel
Mr. Thierry Lesage
Mr. Vincent Mahler

Finance Bill 2019: CIT reduction and optional extension of interest limitation rules on fiscal unity level

On 5 March 2019 the Luxembourg government filed the new finance bill n° 7450  (“Finance Bill”) with the Luxembourg parliament.

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Mr. Philippe Dupont
Mr. Claude Niedner
Mr. Marc Mouton
Mr. Glenn Meyer

Brexit: the Luxembourg emergency legislation

On 31 January 2019, the bill of law n°7401 (the “Bill”) was issued on measures to be taken in relation to the financial sector in case of the withdrawal of the United Kingdom (“UK”) and North Ireland from the European Union (“EU”) (“Brexit”).

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Mrs. Isabelle Charlier
Mr. Alexis Kunitani

Some Answers to Questions Raised by the Law on the Register of Beneficial Owners

The law dated 13 January 2019, on the Register of Beneficial Owners (the “Law”), entered into force on 1 March 2019. The Luxembourg regulation of 15 February 2019 and the circular LBR (Luxembourg Business Registers) 19/01 of 25 February 2019 bring some answers to the questions the implementation of the Law raised.

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Mr. Gérald Origer
Ms. Inès Denison
Ms. Estelle Schul

Entry into force of the RBE Regulation and update

The Grand-Ducal Regulation of 15 February 2019 on the registration, payment of administrative fees and access to information recorded in the register of beneficial owners (the “RBE Regulation”) entered into force on 1 March 2019

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Mr. David Giabbani

Absences excusées – protection contre le licenciement – limite des 26 semaines atteinte (non)

L’article L.121-6 (1) et (2) du code du travail impose au salarié, incapable de travailler pour cause de maladie, l’obligation d’en avertir l’employeur ou son remplaçant, le jour même de l’empêchement et de soumettre, le troisième jour de son absence au plus tard, à

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Mrs. Samantha Schmitz
Mr. Olivier R. Hoor

Corporate Tax Reform 2019

On 5 March 2019, the 2019 budget draft law was presented to Parliament.

The draft law introduces mainly the following corporate income tax measures with retroactive effect as from 1 January 2019:

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