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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Luxembourg regulator refines captive and reinsurance licensing processes

Luxembourg continues to consolidate its position as one of Europe’s premier hubs for captive insurance and reinsurance. With nearly 200 reinsurance undertakings, the Grand Duchy re…

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ABILWAYS Luxembourg devient SKOLAE Training

ABILWAYS Luxembourg annonce son changement d’identité et devient SKOLAE Training. Cette évolution s’inscrit dans le cadre du rapprochement d’ABILWAYS et de M2I, donnant naissance à…

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Arendt appoints new CIO

Arendt is pleased to announce that Olivier Ramlot has joined the firm as Chief Information Officer (CIO) as of 15 October 2025. With extensive experience, notably as CIO of BIL, Ol…

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03/12/25
Parliament’s finance committee passes amendments to the carr…

On 17 November 2025, the Luxembourg parliament published amendments to the …

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03/12/25
Are your crypto assets taxable in Luxembourg?

Crypto currencies and other crypto assets are increasingly being adopted by…

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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

Les revenus d’occupation salariée non périodiques et leur qualification fiscale en revenus extraordinaires

En plus de susciter des questions d'un point de vue éthique, économique ou juridique, ces revenus d'occupation salariée non périodique posent égalemen…

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The Renewable Energy Framework in Luxembourg

Within the framework of our membership to the ELG (Energy Law Group), David Maria, Partner and Delia Nitescu, Senior Associate have contributed an art…

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Law concerning the compulsory deposit and immobilisation of shares and units in bearer form

The Law of 28 July 2014 concerning the compulsory deposit and immobilisation of shares and units in bearer form (the "Law") was published in the Mémor…

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Confirmation of mechanism of capital restructuring, Court of Appeals, Luxembourg, 10 July 2014

On 10 July 2014, the Court of Appeals confirmed the conditions set forth mainly by the French courts regarding the mechanism of capital restructuring …

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BANKRUPTCY DECLARED FOR ESPIRITO SANTO INTERNATIONAL S.A.

The Luxembourg District Court sitting in commercial matters has declared bankrupt the group parent company ESPIRITO SANTO INTERNATIONAL S.A. (ESI) on …

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New European Regulation in matters of succession - Nouveau règlement européen en matière de successions

The EU has adopted a new Regulation on successions (Regulation (EU) 650/2012 of 4 July 2012 on jurisdiction, applicable law, recognition and enforceme…

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New Law to Promote Luxembourg Audiovisual Projects

Luxembourg's audiovisual environment was formerly mainly focused on broadcasting activities and has been diversified with the creation of infrastructu…

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CENTRAL SECURITIES DEPOSITORIES REGULATION

Regulation (EU) 909/2014 on improving securities settlement in the European Union and on central securities depositories ("CSD Regulation") was publis…

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First sovereign Sukuk in Luxembourg

The Law of 12 July 2014 approved the issue of a sovereign Sukuk in the amount of € 200 million by a special purpose vehicle ("SPV") wholly owned by th…

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COLLECTION OF STATISTICAL DATA FROM FINANCIAL COMPANIES BY THE LUXEMBOURG CENTRAL BANK

Within the framework of its tasks, the "Banque centrale de Luxembourg" (the Luxembourg Central Bank) has to transmit comprehensive and reliable statis…

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New procedures concerning filings with the RCS

As from 1 November 2014, all filings with the Trade and Companies Register (registre du commerce et des sociétés) ("RCS") must be done electronically …

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Updated ESMA Q&A on AIFMD

On 30 September 2014, ESMA published an updated version of its Q&A on the application of the AIFMD.

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ESMA Guidelines on AIFM reporting obligations

On 8 August 2014, ESMA published the translation of the Guidelines on reporting obligations under Articles 3(3) d and 24(1), (2) and (4) of the AIFMD …

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Bundeskartellamt published revised guidelines on foreign-to-foreign mergers

On 30 September 2014, the German Bundeskartellamt published a revised guidance paper on "Domestic Effects in Merger Control". The guidance paper aims …

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UCITS V Directive

The UCITS V Directive (Directive 2014/91/EU of 23 July 2014 on UCITS as regards depositary functions, remuneration policies and sanctions) ("UCITS V")…

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GC annuled fine for Soliver in car glass cartel

On 10 October 2014, the General Court ("GC") struck down the Commission decision against Soliver NV (Case T-68/09) given that it had failed to establi…

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Investor protection in the event of a material change to an open-ended UCI

CSSF Circular 14/591 (the "Circular") confirms the administrative practice of the CSSF in the case of a material change to investors' interests in an …

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Over-reliance on credit ratings Directive

Directive 2013/14/EU (the "Directive") amends different pieces of EU legislations including, but not limited to, the UCITS directive and the AIFMD. Ac…

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Double tax treaty between Luxembourg and Taiwan

The Grand Duchy of Luxembourg has ratified the first double tax treaty (the "Treaty") with Taiwan on 12 July 2014. Taiwan had already signed the Treat…

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Revision of the definition of European money market funds

ESMA Opinion 2014/1103 (the "Opinion") aims at amending the guidelines issued by CESR (CESR/10-049) in 2010 on a common definition of European money m…

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