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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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

Protection de la vie privée au travail : lecture de la correspondance privée des salariés

Une décision du Tribunal correctionnel de Luxembourg du 20 mars 2014 rendue par la XIIème chambre correctionnelle avait provoqué une petite révolution…

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Recast of Commissariat Aux Assurances Circular Letters Relating To Investment Rules And Deposit Obligation

On 24 March 2015, the Commissariat aux Assurances ("CAA") issued two new circular letters.

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Adoption of the ELTIF Regulation

The proposed regulation (the "Regulation") on European Long-Term Investment Funds ("ELTIF") has been adopted by the European Parliament (the "EP") on …

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The European Long-Term Investment Fund (Eltif) Regulation

On 20 April 2015, the European Council formally approved a new regulation aiming at creating a new investment vehicle channelling European investment …

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Luxembourg Competition Council undertaking sector inquiry into distribution networks in the retail market

Following complaints by the Luxembourg retail sector and the attention by the European Commission on possible restrictions on the internal market in t…

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Immobilisation Of Bearer Shares: Update Of The Cssf Faq On The Law Of 28 July 2014 Regarding Immobilisation Of…

On 6 May 2015, the CSSF updated its Frequently Asked Questions in relation to investment funds established in Luxembourg concerning the 2014 Law, to r…

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Final text of the fourth AML Directive

Two years after the European Commission's proposal, the European Parliament approved the final text of the fourth AML Directive ("the Fourth AMLD") on…

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Market Abuse Regulation - ESMA Report

On February 2nd 2015 the European Securities and Markets Authority ("ESMA") published its final report on possible delegated acts concerning the Marke…

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Pension Funds

Implementation of the Regulation (EU) 648/2012 on OTC derivatives, central counterparties and trade repositories (EMIR) ESMA/2015/775 (the "Q&A").…

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Fourth AML Directive

The European Parliament vote on the final text of the fourth AML Directive ("the Fourth AMLD") is imminent.

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Authorised and registered AIFM: additional information to be submitted to the CSSF

On 5 May 2015, the CSSF released a new circular (Circular 15/612) (the "Circular")on the information to be submitted to the CSSF by Luxembourg authori…

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DTT with Germany - Interpretation of the term Investmentvermögen

The Luxembourg tax authorities released Circular L.G. - Conv. D.I. n°58 on February 9th 2015 (hereafter the "Circular") which aims at providing clarif…

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Updated ESMA Q&A on Key Investor Information Document (KIID) for UCITSOn 26 March 2015, ESMA published an …

On 26 March 2015, ESMA published an updated version of its Q&A on the KIID.

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Super reduced VAT rate not applicable to e-books

By judgement dated March 5th 2015 (the "Judgement"), the Court of Justice of the European Union (the "ECJ") ruled that the Grand-Duchy of Luxembourg h…

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It’s FATCA time in Luxembourg

A year after the signing of the intergovernmental agreement regarding FATCA (Foreign Account Tax Compliance Act) between Luxembourg and the United Sta…

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New CSSF Circular 15/612 relating to Luxembourg AIFMs.

On May 5th 2015 the CSSF issued CSSF Circular 15/612 (the "Circular") on information to be submitted to the CSSF concerning non regulated AIFs and reg…

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Taxation of Belgian commuters

The double tax treaty signed on September 17th 1970 between the Grand-Duchy of Luxembourg and the Kingdom of Belgium (the "DTT") provides in its artic…

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Brief overview of the legal regime for share premium in Luxembourg

The legal regime for share premium is characterized by its flexibility and contractual freedom.

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AIFMD | ESMA updated Q&A

On March 26th 2015, the European Securities and Markets Authority ("ESMA") published an updated questions and answers ("Updated Q&A") on the appli…

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CMU - Prospectus Directive : the essentials

On 18 February 2015 the European Commission published a Green Paper on the Capital Markets Union (CMU) seeking consultation on numerous capital marke…

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