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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Ready, respond, report: the Cyber Resilience Act’s reporting regime is here

From 11 September 2026, manufacturers of in-scope products with digital elements must report actively exploited vulnerabilities and severe cybersecurity incidents under the CRA. CM…

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Luxembourg’s proposed AI judicial-profiling offence: what practitioners need to know

Luxembourg draft bill no. 8721 would criminalise AI-assisted profiling of judges and court clerks from personal data in court decisions, with heavy fines. It is not in force: the C…

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Mandatory B2B VAT e-invoicing coming to Luxembourg

Luxembourg is preparing mandatory domestic B2B VAT e-invoicing. Reception obligations would start from 1 January 2028; issuance/transmission by 1 July 2028 at the latest (later for…

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17/09/26
Kids Act: EU-wide child online safety measures trailed

The European Commission will present EU Kids Act proposals this week to reg…

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15/09/26
EU fund managers: structuring considerations for Belgian Pri…

Where Belgian Private Privak investors invest in Luxembourg PE funds, struc…

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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

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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Securities Financing Transactions Regulations : Key Features

A new Regulation (EU) 2015/2365 on transparency of securities financing transactions and of reuse ("Regulation") was published in the Offici…

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The EU-US Privacy Package revealed : a solid shield ?

Further to the invalidation of the Safe Harbor by the European Court of Justice on 6 October 2015, the legal uncertainty on personal data tr…

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CSSF Press Release on UCITS V and depositary aspects in relation to Part II UCIs

The CSSF confirms the timing for the implementation of the UCITS V changes and will put in place a fast-track procedure.

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New tax measures applicable in 2016

On December 18th 2015, the Luxembourg Parliament voted Draft Law n°6891 and the 2016 Draft Budget Law.

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Tax Update

The Luxembourg government on 29 February presented the principles of the next tax reform which is expected to take effect as from 1 January 2017. The …

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CSSF Regulation 15-07 - SIFs- Risk management and conflicts of interest policy

Regulation 15-07 (the “Regulation”) of December 31st 2015 relates to article 42bis of the law of February 13th 2007 (“SIF Law”) relating to specialise…

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Announcement by the Luxembourg Government of the key aspects of the 2017 Tax Reform

The Government announced the key elements of its 2017 tax reform. This Newsflash is limited to those measures which concern companies. We will return …

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Parental leave reform - Draft Law

The draft law on the reform of parental leave was validated by the Government on December 16th 2015. Its official publication is scheduled for the end…

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Level 2 measures for UCITS V: an overview

On 24 March 2016, the European Commission Delegated Regulation EU 2016/438 (the “Delegated Regulation”) supplementing the UCITS V Directive with regar…

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New tax measures announced

The Luxembourg Government presented today a new set of tax measures to be implemented by 2017, known as the 2017 tax reform package. The new measures …

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