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

EMIR | European Commission endorses draft RTS on IRS clearing

The European Securities and Markets Authority (ESMA) issued, on October 1st 2014, its final draft regulatory technical standards (RTS) for the central…

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Belgium-Luxembourg cross-border workers

Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published

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Priips regulation

Regulation (EU) No 1286/2014 of the European Parliament and of the Council of 26 November 2014 on key information documents for packaged retail and in…

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New CSSF Circular On Central Administration, Internal Governance And Risk Management

On 24 November 2014, the CSSF published its Circular 14/597 (the "Circular") updating and amending CSSF Circular 12/552 on central administration, int…

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Luxembourg – The Independent Audiovisual Authority of Luxembourg is operational

Created by the law of 27 August 2013, the Independent Audiovisual Authority of Luxembourg ("ALIA") is fully operational. In late October 2014, the Lux…

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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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