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

Conclusion d’une transaction dans le cadre d’un licenciement avec effet immédiat : gare au remboursement des i…

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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Luxembourg – Grand Duchy of Luxembourg as the new digital Hub

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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PRIPS Regulation - Update

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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CSSF FAQ - Immobilisation of bearers shares

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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Limitation to WHT refund

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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Strengthened obligations preventing the use of the financial system for money laundering and terrorist financi…

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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Directive for disclosure of non-financial and diversity information

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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New procedure for tax rulings

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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EU – New Unitary Patent

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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Evaluation of certain benefits-in-kind granted by employers

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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Further steps towards transparency

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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The Luxembourg double tax treaties network

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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Updated CSSF FAQ on AIFMD

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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EU – Revision of the EU rules on copyrights

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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Le droit de contrôle par l’employeur en cas d’absence de ses salariés

L'absentéisme est une problématique récurrente pour tout employeur et une source de désorganisation au sein de l'entreprise.

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EU – New regulation proposals

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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BEPS - Action Point 4 on interest deductions and other financial payments

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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Automatic Exchange Of Information On Interest Payments From Savings Income

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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New regulation of the european long-term investment funds

On 26th June 2013 the European Commission transmitted to the Council its proposal for a Regulation of the European Parliament and of the Council on Eu…

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Luxembourg – Creation of the Luxembourg Institute of Intellectual Property

Luxembourg's government has for several years expressed its strong intention to solidify and expand Luxembourg as a key player in the field of Intelle…

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