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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Dentons Luxembourg mise sur ses talents et renforce ses pratiques banque, finance et droit des…

Dentons Luxembourg annonce la promotion d’Olivier Lesage en qualité d’Associé et de David Paiva au poste de Managing Counsel, marquant une nouvelle étape dans le développement du…

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Arendt launches Arendt Play, Luxembourg’s leading knowledge sharing platform for finance and re…

Luxembourg, 27 May 2026 - Arendt announces the launch of Arendt Play, a digital learning platform designed to give organisations and professionals access to the very best of Arendt…

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Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) L…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a corresponding formal reduction of share ca…

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27/05/26
Luxembourg adopts a new cyber and resilience framework with …

Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive…

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13/05/26
Luxembourg case law: ensure your structures comply with subs…

Two recent decisions from a French Administrative Court of Appeal and the L…

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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

New landmark CJEU case for the fund industry

On 9 December 2015, the CJEU delivered its judgement in the case “Fiscale Eenheid X NV cs” C-595/13. The CJEU has decided that the management of prope…

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Luxembourg IP Tax Regime To Be Repealed

Bill No 6900 frx the budget for 2016, presented on 14 October 2015 by the Luxembourg Minis/er of Finance Pierre Gramegna. is about 10 be adopted. II r…

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European Long-Term Investment Funds (ELTIF)

On December 9th 2015 Regulation (EU) 2015/760 of the European Parliament and the Council of 29 April 2015 on European long-term investment funds (the …

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Reserved Alternative Investment Funds (RAIFs) - Draft Law deposited with the Luxembourg Parliament

On December 14th 2015 the draft law relating to the Reserved Alternative Investment Funds (the “RAIFs”) was deposited with the Luxembourg Parliam…

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Proposal for a New Regulation Repealing the Prospectus Directive

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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Tax Update December 2015

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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Tax exempt kilometric allowance

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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Closing of a bankruptcy case for lack of assets does not end the bankruptcy operations in Luxembourg

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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Application of the new procedure on exchange of information on demand

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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New Transparency Requirements For Issuers Of Securities And Notifications Of Major Holdings Under Directive 20…

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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Omnibus bill 6847

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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First European BitLicense granted in Luxembourg

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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Working time Directive – Travel to place of work

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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Luxembourg IP Revenues Tax Regime : taxpayers eligible on 30 June 2016 continue to benefit until 30 June 2021

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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Common reporting standard

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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Les Garanties Légales En Matière De Vente Immobilière

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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Confirmation of the established case law in the matter of abuse of law

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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Reserved alternative investment funds (RAIFs) – a new type of AIF

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, une réforme en travail

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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Luxembourg innovates: The RAIF, a new type of AIF

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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