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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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…

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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…

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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…

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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…

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15/09/26
EU fund managers: structuring considerations for Belgian Pri…

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

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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

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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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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