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

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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The Luxembourg E-Archiving Law Proposal Revisited 

On 20 October 2014, an amended version of the much anticipated Luxembourg E-Archiving Law Proposal (see our newsflash on the initial Proposal of 13 Fe…

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New UCITS collateral diversification requirements

ESMA Guidelines 2014/937 (the "Guidelines") amend the guidelines on ETFs and other UCITS issues dated 18 December 2012 and provide new rules on the co…

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The Court of Justice dismissed ICF appeal in the aluminum fluoride cartel case

On 9 October 2014, the Court of Justice dismissed the appeal lodged by Industries Chimiques du Fluor ("ICF") against the judgment of 18 June 2013, in …

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Luxembourg reforms its bearer shares regime

On 16 July 2014, Luxembourg adopted the law concerning the compulsory deposit and immobilization of shares and units in bearer form (hereafter the "La…

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Third parties have the right to access uncontested parts of cartel decisions

On 7 October 2014, the General Court ("GC") handed down a judgment in the hotly debated area of access to the file. Damage claimants are frequently se…

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New law relating to the immobilization of bearer shares

By law dated 28 July 2014 (published on 14 August 2014), the Luxembourg legislator substantially modified the rules governing the holding and transfer…

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Fourth amendment of the Luxembourg and France double tax treaty

The French and Luxembourg Finance Ministers signed, on 5 September 2014, a Protocol amending Article 3 (the "Protocol") of the France-Luxembourg doubl…

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New EU Data Protection Guidance on the Internet of Things

The EU's main data protection body, the Article 29 Working Party, recently published an Opinion on the application of European data protection rules t…

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The Luxembourg Double Tax Treaties Network

10 October 2014. New tax treaty with Isle of Man is in force as of 05 August 2014 and will be applicable as of 01 January 2015 (Mémorial A 190, 10 Oct…

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New rules on granting rulings and change to transfer pricing provisions

A bill of law (reference number 6722) (the "Bill") was lodged with the Luxembourg Parliament on 16 October 2014, referred as the "package for the…

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La Loi sur l'immobilisation des titres au porteur au Luxembourg : une brève analyse.

La loi du 28 juillet 2014 relative à l'immobilisation des actions et parts au porteur et à la tenue du registre des actions nominatives et du registre…

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Guidelines, Fact Sheets and Myth-Busting: EU Working Hard to Clarify the Right to Be Forgotten

Since the EU Court of Justice made its ruling on the right to be forgotten in May 2014, the topic has been in the media almost incessantly. Most of th…

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Court of Justice provided further guidance on the facts that should be considered when deciding on the imputab…

The EU state aid rules are directed to Member States. In situations where public undertakings take measures which can be seen as conferring an advanta…

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Tax treaties news

On 19 May 2014, the Luxembourg Government issued a press release stating that Luxembourg and France have agreed to continue talks to negotiate and sig…

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Court of Justice: 10% maximum applies to fine imposed on undertaking for its own behaviour, even if it was sub…

On 4 September 2014, the Court of Justice handed down its judgment in the fasteners cartel (Case C-408/12 P). Although most of the appellants' claims …

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Restructuring and insolvency in Luxembourg (part 2)

Formal, court-driven restructuring proceedings are available into Luxembourg law, but for practical reasons, these are rarely used in practice.

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