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

Cumul mandat social et contrat de travail

A Luxembourg, aucun texte ne vient interdire la possibilité pour une personne de cumuler une activité de mandataire social (simple administrateur ou g…

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A new framework for data transfers to the US: the EU-US Privacy Shield

After the European Court of Justice (“ECJ”) declared the Safe Harbour Decision invalid in its judgement of 6 October 2016, the European Comm…

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Regulation on european long-term investment funds has entered into force

The regulation on European Long-Term Investment Funds (ELTIFs) has entered into force on 9 December 2015.

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Redundancies - ECJ C-422/14

According to the Council Directive 98/59/EC dated July 20th1998 on the approximation of the laws of the Member States relating to collective redundanc…

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RAIF : Introduction of a new investment vehicule in Luxembourg

On 27 November 2015, the Luxembourg Council of Government approved a project of law which aims at introducing a new type of alternative investment fun…

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Une nouvelle obligation à charge des employeurs: la notification des plans d’option sur acquisition d’actions…

De plus en plus de sociétés ont recours aux plans d’option sur acquisition d’actions afin de fidéliser leurs salariés, ceux-ci bénéficiant d’une …

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Proposed amendment to the code of criminal procedure

The Minister for Justice has proposed a new draft law No 6887, dated October 7th 2015 (the “Draft Law”) to insert a new paragraph 6 to Article 3 of th…

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Warm-Up to the GDPR

Now that the holidays are behind us, with the exception of a belated New Year's drink here and there, it's business as usual and thus time to dig a li…

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Enquête sectorielle du Conseil de la concurrence sur le marché des auto-écoles: absence de pratique anti-concu…

Suite à la libéralisation des prix des leçons de conduite des auto-écoles en juillet 2011 et dans le cadre de sa mission légale (article 33 de la Loi …

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Liability of liquidator - Case law update from the "Cour d'Appel (Civil)" of April 2nd 2014

The decision of the Court of Appeal (Cour d’Appel) is made upon referral back to the lower court following an order to re-try by the Supreme Court (Co…

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Marketing of foreign AIFs to retail investors in Luxembourg

On December 2, 2015 the CSSF adopted regulation 15-03 (the “Regulation”), which clarifies the scope of application of article 46 of the Luxembourg law…

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Opinion of the Council of State dated 24 November 2015 relating to the bill of law 6777/06 aimed at establishi…

The bill of law 6777/06 aimed at establishing a simplified private limited liability company ("S.à r.l.-S") is now in the spotlight and subject to deb…

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European Commission proposal for a prospectus regulation

On November 30th 2015, the European Commission published its proposal for a Prospectus Regulation (the “Regulation”), which will, if adopted, replace …

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Luxembourg Tax News Round Up

The law introduces the “step-up” on important participation within the meaning of Article 100 Income Tax Law (i.e. broadly a participation exceeding 1…

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Draft Law amending the SICAR Law, the SIF Law, the UCI Law and the AIFM Law

Atypical assets such as wine, diamonds, art or animals to be eligible assets only for SIFs and Part II UCIs dedicated to professional investors. On J…

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Adoption of the securities financing transactions regulation

On December 23rd 2015, Regulation (EU) 2015/2365 of the European Parliament and of the Council of November 25th 2015 on transparency of securities fin…

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SIFs and SICARs to be impacted by new CSSF regulations

Two new regulations recently released by the CSSF will have a significant impact on regulated investment vehicles in Luxembourg. These regulations spe…

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La fiscalité des droits intellectuels au Luxembourg: évolutions récentes et perspectives d’avenir

Les sociétés luxembourgeoises sont en principe soumises à l’impôt sur le revenu des collectivités (ci-après « IRC ») de 21 % majoré par une contributi…

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The CSSF issued circular 15/633

The CSSF has issued circular 15/633 concerning the financial information to be reported on a quarterly basis by investment fund managers and their bra…

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La loi du 23 juillet 2015 portant réforme du dialogue social : quels changements concrets pour les entreprises…

Le 23 juillet 2015, la loi portant réforme du dialogue social à l’intérieur des entreprises et modifiant le Code du travail et la loi modifiée du 19 s…

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