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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.
As of 1 January 2015, an additional 0.5 % (impôt d'équilibrage budgétaire temporaire) income tax is due by individuals.
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Asset segregation is one of the provisions of more relevance when it comes to depositaries under Directive 2011/61/EU of the European Parliament and o…
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On 23 July 2014, the Council of the European Union adopted a Regulation on electronic identification and trust services for electronic transactions in…
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In its answer to a parliamentary question on patent boxes (QP 896), Luxembourg Finance Minister announced that a new IP tax regime in line with the so…
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On 6 January 2015, the Luxembourg tax authorities (administration des contributions directes) released a draft version of the first administrative cir…
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The Luxembourg government has adopted the Law of 2 April 2014 implementing Directive 2011/83/CE of 25 October 2011 on consumer rights and amending the…
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On December 2nd 2014 the CSSF issued Circular 14/598 adopting the opinion issued by the European Securities and Markets Authority ("ESMA") on August 2…
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En date du 8 octobre 2013, le Conseil d'Etat luxembourgeois rendait un premier avis sur le très attendu Projet de loi relatif à l'archivage électroniq…
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On 21 October 2014, ESMA published an updated version of its Q&A on prospectuses.
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The CNPD and the Luxembourg Chamber of Employees published extensive guidelines about surveillance in the workplace in a brochure dated 7 October 2014…
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On December 23rd 2014 the European Securities Markets Authority ("ESMA") issued a discussion paper (the "Discussion Paper") on share classes of UCITS.…
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On 24 October 2014, Croatia ratified the double tax treaty between Croatia and Luxembourg on Income and Capital signed on 20 June 2014. Luxembourg has…
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An advance tax ruling is an agreement between a taxpayer and national tax authorities, clarifying and confirming the application of domestic tax laws …
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A long-awaited judgment of the CJEU dated 13 May 2014 held that the giant search engine Google must give effect to a so-called "right to be forgotten"…
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Since 2012, Luxembourg applies the super reduced VAT rate of 3 % to the supply of e-books (Circular N° 756 dated 12th December 2011), and no dist…
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On January 9th 2015, the European Securities and Markets Authority ("ESMA") issued an updated version of its Q&A on the ESMA guidelines on ETFs an…
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In a judgment rendered on 10 July 2014(1), the European Court of Justice (the "Court") confirmed that the protection conferred by a trademark could ex…
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Luxembourg Minister of Finance announces that Luxembourg will amend its IP Income Tax Regime so as to align it with the "nexus" approach agreed upon w…
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On 8 April 2014, the Court of Justice of the European Union (the "CJEU") declared invalid the Directive 2006/24/EC of 15 March 2006 on the retention o…
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On 22 July 2012, the Luxembourg Chamber of Deputies introduced the bill of law n°6595 on the creation of a private foundation, which aims at providing…
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