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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.
On 30 November 2015, the European Commission published a proposal to replace the existing Prospectus Directive (Directive 2003/71/EC) with a regulatio…
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The country’s 2016 state budget draft law, which is currently under discussion in the Luxembourg Parliament, includes a certain number of tax measures…
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On 1 September 2015, the Luxembourg tax authorities replaced the Circular L.I.R. 104/1 of 10 March 2015 on the valuation of certain benefits…
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According to the Court of Appeal, instead of entirely putting an end to bankruptcy operations, the decision to close the bankruptcy case only "suspend…
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On August 13th 2015, the Luxembourg Administrative Court (tribunal administratif) (the “Court”) took the first decision in the matter of exchange of i…
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The CSSF has provided clarifications in relation to the provisions of Directive 2013/50/EU which introduces amendments to the Transparency Direct…
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On 5 August 2015 the bill of law 6847 (the “Bill”) introducing major corporate tax measures was submitted to the Luxembourg Parliament. This…
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The Minister of Finance of the Grand Duchy of Luxembourg has announced it has granted the first bitcoin licence to provide services as a regulated pay…
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Directive 2003/88/EC of the European Parliament and of the Council of November 4th 2003 concerning certain aspects of the organisation of working time…
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The Luxembourg so-called 50bis Regime reduces the effective tax rate applicable to income from registered intellectual property and copyright protecte…
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On 14 August 2015, bill of law 6858 (the “Bill”) concerning the automatic exchange of financial account information in the field of taxation…
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L’acquisition d’un bien immobilier représente souvent l’investissement le plus important d’une vie, car son financement nécessite la plupart du temps …
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On July 15th 2015, the Administrative Court took a decision on the application of the concept of the abuse of law to transactions performed by a Luxem…
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The Luxembourg government approved the draft bill on a new type of AIF, the reserved alternative investment fund ("RAIF"). It’s a new type of Luxembou…
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Le bail commercial, dont le régime n’avait plus connu de modifications majeures depuis un arrêté grand-ducal de 1936, reçoit les honneurs d’un nouveau…
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Last Friday, the bill of law introducing a new type of Luxembourg alternative investment fund ("AIF") managed by an authorised AIFM has been approved …
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Details have been published on the double tax treaty signed between Andorra and Luxembourg on 2 June 2014.
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On 14 October 2015, the Luxembourg government submitted the bill of law 6900 relating to the 2016 budget (the “Budget Bill”) to the Lux…
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Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…
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Bill of law 6891 (the “Bill”) was submitted on 13 October 2015 to the Luxembourg Parliament.
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