Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique luxembourgeois

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Participez à l’enquête de Larcier‑Intersentia sur les pratiques numériques des professions du d…

À la suite de la conférence “Artificial Intelligence Day in Luxembourg Law” organisée en novembre dernier avec le Barreau de Luxembourg et la Conférence du Jeune Barreau de Luxembo…

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Arendt appoints five new Partners

Luxembourg, 3 February 2026 - Arendt is pleased to announce the appointment of three new Partners: Lorraine Chéry, Błażej Gładysz-Lehmann, Yves Philippart de Foy; and two new assoc…

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New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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09/02/26
New investment rules for Luxembourg unit-linked life insuran…

On 28 January 2026, the Commissariat aux assurances (CAA) released circular…

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02/02/26
Draft Bill 8676 for a single tax class from tax year 2028

On 6 January 2026, the Luxembourg Government released draft Bill n°8676 int…

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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.

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Plus d'actualités et d'articles

The reform of social dialogue

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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UCITS V level 2 measures published in the Official Journal of the EU

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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CSSF Regulation 15-08 - Conflict of interest policies for SICARs

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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Recast of 6 December 1991 law on the insurance sector

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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Domiciliation ou simple location de bureaux: la Cour rappelle les principes

Rappel de la Cour sur les règles en matière de domiciliation de sociétés.

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Luxembourg tax update 2017

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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CSSF FAQ on UCI Law

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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The EU general data protection framework

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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Legal implications of non-compliance with deadline for deposit of bearer securities

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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SICARS: conflicts of Interest

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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EU Anti-Tax Avoidance Package

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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AML/CTF -Latest Update

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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CSSF Regulation 15-08 - Conflict of interest policies for SICARs

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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Failure of Credit Institutions and certain investment firms: Law of 18 december 2015

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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Dormant or inactive accounts : new CSSF Circular

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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Nouvelle procédure permanente belge de régularisation fiscale – DLU IV

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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Part time work and principle of prorata temporis

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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The new legislation on the Insurance Sector

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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CSSF Circular 15/632 - submission of final terms to the CSSF

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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New Corporate Tax Measures applicable in 2016

The Luxembourg IP regime, which provides for an 80% exemption on income of certain intellectual property (“IP”) rights, is repealed as from 1 July 201…

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