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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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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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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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

Luxembourg adopts new transfer pricing legislation

With the Law of December 19th 2014, known as the "Package for the future", the Grand-Duchy of Luxembourg amended and updated its tax legislation with …

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Le terme d’un avenant peut constituer une modification substantielle du contrat de travail

Dans une récente affaire, la Cour d'appel (Cour d'appel, 5 décembre 2014, n°38929 du rôle) a clarifié une question de droit visant à préciser la porté…

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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: a new kind of private limited liability company, the simplified private limited liability company …

On February 2, 2015, the Luxembourg government filed with the Chamber of Deputies bill 6777 (the Bill).introducing a new type of private limited liabi…

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Minimum Corporate Income Tax

As from the tax year 2015, the two different regimes for the minimum corporate income tax will apply as follow:

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UCITS IV: UPDATED ESMA Q&A ON ITS GUIDELINES ON ETFS AND OTHER UCITS ISSUES

On 9 January 2015, ESMA published an updated version of its Q&A on its guidelines on ETFs and other UCITS issues. In summary

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IMMOBILISATION OF BEARER SHARES : CSSF FAQ AND REMINDER

On 30 December 2014, the Luxembourg Commission for the Supervision of the Financial Sector (the "CSSF") published its first FAQ concerning the Law of …

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Immobilisation of Bearer Shares And Units: Deadlines for Compulsory Deposit on 18 February 2015

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

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Facilitation for Belgium-Luxembourg cross-border workers

The Belgian and Luxembourg governments had a joint meeting on 5 February in Brussels and came to an agreement with respect to cross-border employment …

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The Luxembourg Double Tax Treaties Network

Latest updates: - 30 December 2014. Protocol regarding taxation of pension income with Denmark is in force as of 28 December 2014 and will be applicab…

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Mandatory immobilisation of bearer shares and units

As per our previous article dated 2014 in relation to the law dated July 28th 2014 on the immobilisation of shares and corporate units in bearer form …

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Payment Accounts: Enhanced Consumer Rights Through Adoption Of Directive 2014/92/Eu

On 23 July 2014, Directive 2014/92/EU1 (the "Payment Accounts Directive") has been adopted with the aim to improve consumer rights of EU citizens in t…

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Reform of the Bearer Shares Regime In Luxembourg

Instead of abolishing bearer shares as already done or planed to be done by some neighboring countries, the Luxembourg lawmaker, after leading an in-d…

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2015 Luxembourg tax news

The Luxembourg budget law for 2015 and the law introducing measures for the future ("paquet d'avenir") have been adopted on 19 December 2014.

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2015 TAX CHANGES

The law applies to information requested by another State under a bilateral agreement, relevant European Directives as implemented in Luxembourg or th…

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CRD IV - Higher ratio notification procedure imposed by the CSSF

The CSSF has issued a new Circular 15/601 relating to the ratio increase notification procedure laid down in Article 94(1)(g)(ii) of Directi…

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Taxation of Luxembourg partnerships (SCS or SCSp)

The Luxembourg Tax Authorities (hereafter "LTA") have recently clarified the situation on taxation of income realised by Luxembourg partnerships, thro…

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New Tax Mesures for 2015

On 19 December 2014, the Luxembourg Parliament adopted the 2015 budget and the first part of the future package (paquet d'avenir). The most relevant t…

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Useful clarification of the Luxembourg tax treatment of a SCS/SCSp

On 9 January 2015, the Luxembourg tax authorities published Tax Circular L.I.R. n° 14/4 (the "Circular") on the Luxembourg tax treatment of income rea…

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Luxembourg codifies ruling practice and arm’s length principle

As per 1 January 2015, Luxembourg codified (i) the Luxembourg advance tax ruling and advance pricing agreement (ATR/APA) practice and (ii) the arm's l…

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