As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
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 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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Further to the entry into force of Directive 2014/91/EU of the European Parliament and of the Council of July 23rd 2014 (“UCITS V Directive”), th…
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On 6 October 2015 the Court of Justice of the European Union (hereafter CJEU) rendered a major decision by reaffirming the importance of the protectio…
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On 5 October 2015, the OECD released the final set of measures on international tax planning and an explanatory statement.
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On 6 October 2015, the EU Council (the “Council”) reached a unanimous political agreement on mandatory automatic exchange of advance cross-b…
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The global forum on transparency and exchange of information for tax purposes has released on 30 October 2015 new compliance ratings on transparency i…
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With draft law N° 6826 (the “June Draft Law”), which was submitted to Parliament on June 9th 2015, Luxembourg aims at expanding further its already co…
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On 6 October 2015, the European Court of Justice (the “ECJ”) rendered a landmark judgment regarding the Safe Harbour principles that represent a key e…
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After more than two years of discussion the law of July 25th 2015 relating to electronic archiving and amending Article 1334 of the Civil Code, Articl…
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One of the major objectives of Directives 2014/23/EU on the award of concession contracts, 2014/24/EU on public procurement and&nb…
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