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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Pinsent Masons strengthens Luxembourg Investment Funds team with the arrival of Jennifer Burr

Multinational law firm Pinsent Masons has announced the appointment of Jennifer Burr as a Legal Director in its Investment Funds team in Luxembourg. She joins the firm with more th…

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Loyens & Loeff Luxembourg logo
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New Luxembourg tax bill on taxation of employee stock options

On 1 July 2026, the Luxembourg government submitted a bill to Parliament introducing a new tax regime for employee stock option plans implemented by qualifying innovative start-ups…

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DLA Piper annonce ses promotions 2026 au Luxembourg

DLA Piper annonce plusieurs promotions au sein de son bureau luxembourgeois : Amin Bouazza est promu counsel, Kateryna Lahodivets senior legal advisor et Melvin Tjon Akon senior kn…

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CMS Luxembourg logo
07/07/26
End of the MiCAR transitional regime on 1 July 2026: practic…

CMS sets out the practical impact of the end of the MiCAR transitional regi…

Loyens & Loeff Luxembourg logo
30/06/26
Luxembourg private funds organised as companies: How to make…

The typical legal form for a private fund is a limited partnership, a US-or…

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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

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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The Luxembourg Administrative Court rules on the IP Income Tax Regime: a call for a prior assessment of eligib…

In the framework of the Lisbon strategy for growth and employment in the EU, the Grand-Duchy of Luxembourg added Article 50bis to the Income Tax Act 1…

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Latest developments on automatic exchange of information within the EU

Automatic exchange of information ("AEOI") has been a hot topic on the international scene for more than a decade now. Besides the FATCA turmoil, the …

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Forthcoming private wealth foundation and philanthropic foundation in Luxembourg

Many years after the introduction of the Philanthropic Foundation1, the draft bill n° 6595 dated 22 July 2013 presents the private wealth foundation (…

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European Commission investigates on a potential State aid to Fiat Finance and Trade

On 30 September 2014, the European Commission (the "EC") published the non-confidential version of a decision taken on 11 June 2014 launching a formal…

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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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