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

The Luxembourg Double Tax Treaties Network

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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EU Securities Financing Transactions Regulation (“SFTR”): are you ready to comply with Article 15 SFTR?

The SFTR, which is due to be published shortly, aims at increasing the level of transparency in securities financing transactions such as securities o…

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New monthly reporting to the CSSF(new CSSF Circular 15/627)

The CSSF published yesterday Circular 15/627 issuing guidance concerning a “new monthly reporting to the CSSF – U 1.1 reporting”.

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CSSF issues FAQ on UCITS eligibility and diversification rules

Earlier this week the Commission de Surveillance du Secteur Financier (“CSSF”) has put online a document titled “Frequently Asked Questions concerning…

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European General Data Protection Regulation: 10 things You should know before the Christmas break

While some people never stopped believing that the General Data Protection Regulation ("GDPR") would one day become a reality, others had started to d…

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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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