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.
On November 28th 2014 the European Securities and Markets Authority ("ESMA") released its final report ("Final Report") in respect of the delegated ac…
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On December 18th 2014 the European Securities and Markets Authority ("ESMA") published an Opinion (the "Opinion") and an Advice (the "Advice") on inve…
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Il est de pratique courante que suite à un licenciement avec effet immédiat, l'employeur et le salarié concluent une transaction.
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October 2014, Luxembourg's Prime Minister and Minister of Communications and Media, Xavier Bettel, presented the so-called "Digital Letzebuerg" in the…
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The European Parliament issued on November 26th 2014 Regulation number 1286/2014 (the "Regulation") on key information documents ("KID") for packaged …
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On December 30th 2014, the Luxembourg Supervisory Authority for the Financial Sector ("CSSF") published its "Frequently Asked Questions in relation to…
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In order to bring Luxembourg legislation in line with recent case law of the ECJ (Tate & Lyle Investments Ltd/Belgique, C-384/11 and Com/Allemagne…
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A draft Directive (the "draft 4th Directive") of the Parliament and the Council (2013/0025 COD) that will directly impact most financial institutions …
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On September 29th 2014, the Council of the European Union adopted a directive (following the European Parliament which had done so on April 15th 2014)…
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The Budget Laws introduced a new paragraph (§29a) in the General Tax Law, the Abgabenordnung, detailing the TCL procedure applicable from now on, both…
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To recap, the European Parliament, after many years of discussion, voted positively on 11 December 2012 on two draft EU Regulations on a unitary paten…
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The Luxembourg tax authorities issued a new circular n° 104/1 on November 20th 2014 (hereafter the "Circular"), setting forth the evaluation rules for…
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Since January 1st 2015, the withholding tax on interest income paid by Luxembourg paying agents to individuals resident in another EU Member is abolis…
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18 March 2015. In its 2014 Annual report, the Luxembourg Direct Tax Authorities reported that 727 exchange of information upon request, spontaneous in…
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On 29 December 2014, the CSSF updated its frequently asked questions ("FAQ") on the Law of 12 July 2013 on Alternative Investment Fund Managers ("AIFM…
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Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rig…
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L'absentéisme est une problématique récurrente pour tout employeur et une source de désorganisation au sein de l'entreprise.
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In March 2013, the European Commission presented proposals to revise the Community Trade Mark Regulation and Trade Marks Directive (see our January 20…
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The OECD released its public discussion draft on Action Point 4 of the Action Plan on Base Erosion and Profit Shifting (hereafter "BEPS") concerning i…
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On 25 November 2014, Luxembourg enacted a law modifying the Law of 21 June 2005 transposing into Luxembourg domestic law the European Directive 2003/4…
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