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
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
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
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

Draft law introducing measures for reviving building construction sector as from 2024 presented to Parliament

On 9 February 2024, a draft law introducing various measures to revive the building construction sector was published (the “Draft Law”). It follows an…

Lire plus
The EU Parliament and Council reached an agreement on ESG rating

On 5 February 2024, the European Parliament (the Parliament) and the Council of the European Union (the Council) reached a provisional agreement on th…

Lire plus
ESMA reports on impact-washing concerns around funds focused on the United Nations Sustainable Development Goa…

On 1 February 2024, the European Securities and Markets Authority (ESMA) published an article on the efficiency of funds focused on the United Nations…

Lire plus
The future of avoidance actions in Luxembourg: the potential impact of the proposed EU Directive on harmonisat…

While there is a certain alignment between the proposed EU Directive on harmonisation of insolvency law and Luxembourg law, Luxembourg legislation wil…

Lire plus
Transparency Law | CSSF enforcement priorities

On 8 January 2024, the CSSF published a press release for the attention of issuers of securities subject to the law of 11 January 2008 on transparency…

Lire plus
On repeat but louder: the ACM’s 2024 priorities

On 23 January 2024, the Authority for Consumers and Markets (ACM) announced its 2024 priorities. They are the same for the fourth consecutive year (se…

Lire plus
Financial services contracts concluded at a distance | New directive enters into force

The use of digital tools by consumers has been increasing at a rapid pace in recent years, including for the conclusion of financial services. It is i…

Lire plus
Réforme des chèques-repas : entrée en vigueur imminente

Au 1er janvier 2024, la réforme des chèque repas entrera en vigueur et viendra modifier substantiellement le modèle existant.

Lire plus
DORA: first set of final level 2 rules for ICT and third-party risk management and incident reporting framewor…

The ESAs have published the first set of final draft technical standards under DORA aimed at enhancing the digital operational resilience of the EU fi…

Lire plus
CAA clarifications on the notion of insurance intermediary in the context of group insurance contracts

On 24 January 2024, the Commissariat aux Assurances (the “CAA”) released an information note regarding the notion of insurance intermediary in the con…

Lire plus
ICT-related incident reporting – new CSSF Circular and Regulation

On 5 January 2024, the Commission de Surveillance du Secteur Financier (CSSF) issued Circular CSSF 24/847 (CSSF Circular). At the same time, the CSSF …

Lire plus
New EBA guidelines to manage AML risks as part of the activities of crypto-asset service providers

EBA released guidelines amending ML/TF Risk Factors Guidelines to include crypto-asset service providers within its AML framework.

Lire plus
Jours fériés légaux : quelles nouveautés ?

De nouvelles règles vont entrer en vigueur très prochainement concernant les situations où deux jours fériés légaux tombent le même jour.

Lire plus
Directors' fees are no longer subject to VAT in Luxembourg

On 21 December 2023, the Court of Justice of the European Union (“ CJEU ” or “ Court ”) issued a decision on the case C-288/22. The Court puts an end …

Lire plus
AFM's spotlight on substantial holding notifications

In its recently published market watch, the AFM focuses on notifications of substantial holdings and gross short positions. The AFM expands on its sup…

Lire plus
Competition law in 2024: putting theory into practice

2023 marked the near finale of the European Commission’s overhaul of its competition policy, leaving only a few loose ends to tie up in 2024/2025.

Lire plus
ELTIF 2.0 now applicable! What does it mean in practice?

The European Parliament voted on 15 February 2023 in favour of a major update to the EU’s regulation for long-term investment funds (ELTIFs), also kno…

Lire plus
Luxembourg’s new bill on merger control

Luxembourg is the last EU Member State without a legal framework on merger control. At present, the Competition Authority (“Authority”) can only inter…

Lire plus
European Green Bonds Regulation adopted

The long-awaited Regulation (EU) 2023/2632 on European Green Bonds (“Regulation”) was adopted on 22 November 2023. It sets out the requirements that b…

Lire plus
VAT on directors’ fees and other VAT changes for 2024

The CJEU has held that directors’ fees are not subject to VAT, the temporary VAT rate reductions end on 31 December 2023 and a bill of law extends the…

Lire plus