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Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
The precursor to this law dates back to a judgment of the Court of Cassation of 28thNovember 1996. Prior to this decision, article 187 of the Social I…
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The law of July 23rd 2015 on the reform of the social dialogue within undertakings (hereinafter the “Law”) has substantially amended the existing…
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On 24 March 2016, the European Commission Delegated Regulation EU 2016/438 supplementing the UCITS V Directive with regard to obligations of depositar…
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Regulation 15-08 (the “Regulation”) of December 31st 2015 implements how article 7bis of the law of June 15th 2004 (“SICAR Law”) relating to investmen…
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The new law on the insurance sector (the “New Law” ), adopted by the Luxembourg Parliament on 7 December 2015, entered into force on 1 January 2016 an…
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Rappel de la Cour sur les règles en matière de domiciliation de sociétés.
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On 29 February 2016, the Luxembourg government set out the principles of fiscal reform that should be effective from 1 January 2017. Please note that …
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On December 8th 2015, the CSSF published the first version of Frequently Asked Questions (“FAQs”) concerning the Luxembourg Law of December 17th 2010 …
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On 15 December 2015, after three years of fierce negotiations, the new European (“EU”) data framework has finally been agreed. The text of the agreeme…
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In line with the wording of the 2014 Act, a possible solution could be the issue of new shares to non-compliant shareholders, subject to the above-men…
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Pursuant to Article 7bis of the SICAR Law(1) , the CSSF published on 31 December 2015, CSSF Regulation 15-08(2) . This Regulation lays …
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On 28 January 2016, the European Commission introduced an “Anti-Tax Avoidance Package” including two legislative proposals, addressing certain anti-ba…
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The increasing actions of terrorists and terrorist organizations such as ISIL, al-Qaida and their respective affiliates, as demonstrated by recent att…
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Regulation 15-08 (the “Regulation”) of December 31st 2015 implements how article 7bis of the law of June 15th 2004 (“SICAR Law”) relating to investmen…
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The Law of 18 December 2015 regarding the failure of credit institutions and certain investment firms (“Law”), which entered into force on 2…
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CSSF Circular 15/631 dated 28 December 2015 (“Circular”) establishes the criteria for defining dormant accounts and determining the conditions fo…
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Avec quelques mois de retard, le Gouvernement belge est sur le point de finaliser la nouvelle procédure de régularisation fiscale (et sociale) – …
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By its decision of November 11th 2015 , the European Court of Justice (hereinafter the “ECJ”) ruled that the periods during which a part-time employee…
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On 9 December 2015, two laws and a regulation from the Commissariat aux Assurances regarding the insurance sector were published in the Mémo…
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On December 28th 2015, the CSSF published CSSF Circular 15/632 (the “New Circular”) which amends, with effect from January 1st 2016, Circular CSSF 12/…
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