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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!

Articles


Mr. Olivier R. Hoor

The Amended Luxembourg PE Definition: Is There Really Something New?
10/06/2019

The 2019 tax reform implements the EU Anti-Tax Avoidance Directive (“ATAD”) and other Base Erosion and Profit Shifting (“BEPS”) related measures into Luxembourg tax law, including an amendment of the permanent establishment (“PE”) definition. 

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Mr. Romain Tiffon
Mrs. Marie Bentley

Luxembourg Rules on Exchange of Information upon Request: A New Chapter
07/06/2019

On 14 March 2019, less than one month after the law of 25 November 2014 on exchange of information upon request (the “2014 Law”) was amended in order to bring it line with EU law, the Administrative Court of Luxembourg referred three interesting questions to the Court of Justice of the European Union (“CJEU”) in relation to the said law.

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Acquisition of shares: No abuse of dominance

Acquisition of shares: No abuse of dominance
07/06/2019

By Decision 2019-R-01 of 15 March 2019, the Competition Council (“Council”) dismissed the complaint filed against Encevo S.A. (“Encevo”), Enovos Luxembourg S.A. (“Enovos”), the number one energy suppliers in Luxembourg

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Mrs. Samantha Schmitz

Luxembourg Ratifies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
06/06/2019

On 9 April 2019, Luxembourg deposited its instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or “MLI”).

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Tax Challenges of the Digitalisation of the Economy – new OECD work programme

Tax Challenges of the Digitalisation of the Economy – new OECD work programme
03/06/2019

On 31 May 2019, the OECD published its programme of work for developing a solution to the tax challenges arising from the digitalisation of the economy (Programme of Work).

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Mrs. Samantha Schmitz
Mr. Olivier R. Hoor

Corporate Tax Reform 2019 – Part 2
03/06/2019

On 25 April 2019, the law on the 2019 budget was passed by Luxembourg Parliament. The law mainly introduces the following corporate income tax measures effective retroactively as from 1 January 2019:

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Mr. Henri Wagner
Mr. Thomas Berger
Mrs. Carole Schmidt
Mr. Baptiste Aubry

Third country firms providing investment services on a cross-border basis – challenging times
31/05/2019

One of the consequences of the implementation of MiFID II into Luxembourg law is the creation of a new regime for third country firms providing investment services. 

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Approval of the 2019 Budget Law

Approval of the 2019 Budget Law
31/05/2019

On 25 April 2019, the Chambre des Députés approved the Bill of Law 7450 as part of the draft Luxembourg budget for the 2019 financial year which will now become law (“Budget Law ”).

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 Anne-Gaëlle Delabye
 Rebecca Macé-Balebs

CSSF issues new guidance on the AML/CFT Investment Fund Questionnaire
30/05/2019

On Thursday 23 May 2019, the Luxembourg Supervisory Authority of the Financial Sector (Commission de Surveillance du Secteur Financier or CSSF) published guidance in relation to the online anti-money laundering and combatting the financing of terrorism (AML/CFT) template questionnaire

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Mr. David Giabbani

Dégâts sur véhicules de fonction – responsabilité de l’employé – risques engendrés par l’employeur – reconnaissance de dette
29/05/2019

Comme la responsabilité du salarié ne constitue pas un simple fait, susceptible d’aveu, mais une question de droit relevant de l’appréciation de la juridiction de travail, c’est à bon droit que le tribunal a rejeté les développements de l’employeur sur une reconnaissance de dette

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