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

CMS Luxembourg logo
Lire plus
11/09/26
11/09/26
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…

Lire plus
DLA Piper Luxembourg logo
Lire plus
07/09/26
07/09/26
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…

Lire plus
Arendt logo
Lire plus
07/09/26
07/09/26
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…

Lire plus
Pinsent Masons Luxembourg logo
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…

Loyens & Loeff Luxembourg logo
15/09/26
EU fund managers: structuring considerations for Belgian Pri…

Where Belgian Private Privak investors invest in Luxembourg PE funds, struc…

Dotted texture left
Dotted texture left

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.

Dotted texture right

Plus d'actualités et d'articles

Arendt logo
21/01/15
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…

Lire plus
BSP logo
16/01/15
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…

Lire plus
Elvinger Hoss Prussen logo
16/01/15
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…

Lire plus
Elvinger Hoss Prussen logo
14/01/15
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…

Lire plus
Loyens & Loeff Luxembourg logo
12/01/15
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…

Lire plus
Nautadutilh Avocats Luxembourg logo
09/01/15
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…

Lire plus
Elvinger Hoss Prussen logo
02/01/15
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 …

Lire plus
Wildgen SA logo
30/12/14
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 (…

Lire plus
Elvinger Hoss Prussen logo
30/12/14
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…

Lire plus
CMS Luxembourg logo
29/12/14
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…

Lire plus
Wildgen SA logo
27/12/14
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…

Lire plus
Elvinger Hoss Prussen logo
26/12/14
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…

Lire plus
Elvinger Hoss Prussen logo
23/12/14
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 …

Lire plus
Wildgen SA logo
22/12/14
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 …

Lire plus
Elvinger Hoss Prussen logo
19/12/14
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…

Lire plus
Wildgen SA logo
18/12/14
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…

Lire plus
Elvinger Hoss Prussen logo
16/12/14
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…

Lire plus
Elvinger Hoss Prussen logo
12/12/14
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…

Lire plus
Elvinger Hoss Prussen logo
09/12/14
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…

Lire plus
Elvinger Hoss Prussen logo
05/12/14
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 …

Lire plus