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

CJEU clarifies abuse and beneficial ownership concepts under the Parent Subsidiary and Interest/Royalty Directives
02/03/2019

On 26 February 2019 the Grand Chamber of the Court of Justice of the European Union (“CJEU”) rendered 2 important judgments regarding the non-application of the Parent Subsidiary Directive1 (“PSD”) and the Interest and Royalties Directive2 (“IRD”) in case of fraud or abuse, even in the absence of any domestic anti-abuse legislation.

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Brexit: New Luxembourg Bill of Law

Brexit: New Luxembourg Bill of Law
01/03/2019

On 31 January 2019, the Luxembourg Government submitted Bill 7401 to the Luxembourg Parliament regarding measures to be taken in relation to the Luxembourg financial sector in the case of the UK leaving the EU without a withdrawal agreement

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Brexit : Delegation and UK temporary regimes

Brexit : Delegation and UK temporary regimes
01/03/2019

On 25 January 2019, the CSSF published a Press Release 19/05 on the delegation of investment management/portfolio management and/or risk management activities to undertakings in the United Kingdom ("UK") and the temporary permissions regime in the UK.

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Mrs. Marie Sinniger
 Anne-Laure Wach

Employment law: What’s new as of 1 January 2019?
28/02/2019

As of 1 January, 2019 key employment law changes will enter into force:

Increase of the minimum wage in Luxembourg

 

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Mr. Vincent Wellens
Mr. Romain Sabatier
Mrs. Greet Wilkenhuysen
Mrs. Yoanna Stefanova

The Luxembourg Register of Ultimate Beneficial Owners - Practical Guidelines
28/02/2019

On 15 February 2019, a Grand Ducal Regulation on the registration requirements, administrative fees and access to information in the Luxembourg register of beneficial owners (the "REBECO Regulation") was adopted. The REBECO Regulation will enter into force on 1 March 2019.

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European Parliament approves framework for screening of foreign direct investments into the EU

European Parliament approves framework for screening of foreign direct investments into the EU
27/02/2019

On 14 February 2019 the European Parliament approved an European wide framework for the screening of foreign direct investments into the EU (the Regulation).

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Mrs. Josée Weydert
Mr. Ezechiel Havrenne
Mr. Jad Nader
Mrs. Miryam Lassalle

Luxembourg Brexit Bill for the Financial Sector
26/02/2019

On 31 January 2019, the Luxembourg finance minister introduced a bill (n° 7401) on measures to be taken in relation to the financial sector in the event the United Kingdom (the "UK") leaves the European Union (the "EU") without reaching an agreement on the final terms of its withdrawal (the "Bill").

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Luxembourg ratifies the MLI

Luxembourg ratifies the MLI
25/02/2019

On 14 February 2019, the Luxembourg Parliament adopted Bill of law 7333 approving the text of the Multilateral Instrument ("MLI") signed in June 2017.

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Mrs. Marie Bentley
Mr. Olivier R. Hoor

General Court annuls the decision of the EU Commission on the Belgian excess profit regime
25/02/2019

Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State aid concerns. Apart from the investigation in the McDonalds case, the EU Commission consistently concluded that illegal State aid was present

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Mr. Pierre Beissel
Mr. Laurent Schummer
Mr. Glenn Meyer
Mr. Olivier Hamou

(Some) clarifications regarding the Register of BOs
25/02/2019

(Some) clarifications regarding the Register of BOs: publication of the Grand-Ducal Regulation of 15 February 2019 on the modalities for registration, payment of the administrative fees and on the access to the information registered with the register of beneficial owners

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