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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01/06/26
01/06/26
Dentons Luxembourg mise sur ses talents et renforce ses pratiques banque, finance et droit des…

Dentons Luxembourg annonce la promotion d’Olivier Lesage en qualité d’Associé et de David Paiva au poste de Managing Counsel, marquant une nouvelle étape dans le développement du…

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27/05/26
27/05/26
Arendt launches Arendt Play, Luxembourg’s leading knowledge sharing platform for finance and re…

Luxembourg, 27 May 2026 - Arendt announces the launch of Arendt Play, a digital learning platform designed to give organisations and professionals access to the very best of Arendt…

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27/05/26
27/05/26
Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) L…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a corresponding formal reduction of share ca…

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27/05/26
Luxembourg adopts a new cyber and resilience framework with …

Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive…

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13/05/26
Luxembourg case law: ensure your structures comply with subs…

Two recent decisions from a French Administrative Court of Appeal and the L…

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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

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25/03/15
AIFMD | ESMA updated Q&A

On January 9th 2015, the European Securities and Markets Authority ("ESMA") issued an updated version of its Q&A on the application of AIFMD (the …

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24/03/15
Introduction of the simplified private limited-liability company in Luxembourg

Bill No. 6777 aims to introduce the simplified private limited-liability company (société à responsabilité simplifiée or S.à r.l.-S) into the Luxembou…

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24/03/15
Luxembourg – Ratification of the EU Convention on Cybercrime

On 18 July 2014, the Grand Duchy of Luxembourg ratified and implemented the Council of Europe Convention on Cybercrime, opened for signature in Budape…

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23/03/15
SCS AND SCSP: INCOME DIRECT TAX TREATMENT

The administrative Circular LIR n°14/4 of 9 January 2015 recalls that SCS (Société en commandite simple) and SCSp (Société en commandite spéciale) are…

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23/03/15
Temporary 0.5 percentage Income Tax

As of 1 January 2015, an additional 0.5 % (impôt d'équilibrage budgétaire temporaire) income tax is due by individuals.    

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20/03/15
AIFMD | ESMA guidelines - Asset segregation

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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20/03/15
EU – Adoption of the EU Regulation

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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19/03/15
Taxation of income and gains from IP rights

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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18/03/15
The Luxembourg Implementation Of Fatca

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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18/03/15
Luxembourg – New consumer regulation

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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17/03/15
CSSF Circular 14/598 - Common definition of European MMFs

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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16/03/15
Le projet de loi relatif à l’archivage électronique : le Conseil d’Etat lève trois oppositions formelles et en…

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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16/03/15
Updated ESMA Q&A On Prospectuses

On 21 October 2014, ESMA published an updated version of its Q&A on prospectuses.

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13/03/15
Luxembourg – Publication of guidelines on surveillance in the workplace

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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13/03/15
ESMA - Share classes of UCITS

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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12/03/15
Tax Treaty News

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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11/03/15
New tax ruling procedure in Luxembourg

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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11/03/15
EU – Right to be forgotten

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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10/03/15
E-Books no longer subject to the super reduced VAT rate of 3 percent in Luxembourg

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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10/03/15
ESMA - Updated Q&A on ETFs and other UCITS issues

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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