Actualités et articles

06/06/23

Transfert frauduleux : la loi sur les services de paiement protège le banquier du bénéficiaire du paiement

La décision que la Cour d’appel a rendue le 7 mars 2023 (aujourd’hui coulée en force de chose jugée), mérite d’être soulignée par rapport à la questio…

02/06/23

La protection contre le harcèlement moral au travail enfin introduite dans le code du travail luxembourgeois :…

Alors que la protection contre le harcèlement sexuel figure dans le Code du travail depuis plus de 20 ans1, le harcèlement moral était jusqu’alors le …

01/06/23

The Luxembourg Blockchain III Law: a step forward into the new DLT era

The law of 15 March 2023 entered into force on 23 March 2023, implementing the EU Regulation 2022/858 on a pilot regime for market infrastructures bas…

26/05/23

New law adopted on the whistleblowers’ protection transposing the EU Directive 2019/1937 of the European Parli…

25/05/23

Enhanced protection for retail investors – anticipated impact on the banking, insurance and asset management i…

The EU Commission is proposing to modernise and simplify the framework for retail investment across the different sectors of the financial services in…

23/05/23

Entry into force of the law of 16 May 2023 on the protection of persons who report breaches of Union law: empl…

On 16 May 2023, the Luxembourg Parliament (Chambre des députés) adopted the long-awaited law (the "Law") transposing Directive (EU) 2019/1937 of the E…

23/05/23

VEFA : Les limites pratiques de la législation sur les garanties d’achèvement

Lorsqu’un secteur économique se porte bien, les interrogations quant à la portée exacte et les limites des normes protectrices entourant celui-ci sont…

19/05/23

Publication of Luxembourg law on whistleblowing

The law of 16 May 2023 (the “Law”) implements Directive (EU) 2019/1937 of the Parliament and of the Council of 23 October 2019 on the protection of pe…

17/05/23

ECOFIN Council reaches an agreement on DAC8

At yesterday’s ECOFIN meeting, the EU Council agreed on a general approach regarding foreseen amendments to the directive on administrative cooperatio…

17/05/23

The long march towards tax transparency: dac8 targets cryptos

On 16 May 2023, the EU Finance Ministers reached a political agreement (“general approach”) on new tax transparency rules for all service providers fa…

16/05/23

Protection des lanceurs d’alerte : ce que vous devez savoir de la nouvelle loi

L’objectif est de créer un cadre législatif harmonisé afin de protéger les lanceurs d’alerte contre toutes les formes de représailles qui pourraient l…

12/05/23

Immigration : nouvelles restrictions concernant les titres deséjour pour raisons privées

La loi du 21 avril 2023_ portant modification de la loi modifiée du 29 août 2008 sur la libre circulation des personnes et l’immigration a été publiée…

11/05/23

New bill of law for the modernisation and retailisation of Luxembourg fund solutions

10/05/23

The recent governmental proposals on amendments to the procedure governing direct taxation litigation in the G…

On 28 March 2023, the Finance Ministry sent Bill No. 8186, the provisions of which are aimed at amending and modernizing certain procedural aspects of…

08/05/23

Tax bits and pieces before the general election...

Although the Government still claims to be working at a widely called-for tax reform, and despite acknowledging the shortfalls of the antiquated Abgab…

05/05/23

EU Directive on non-performing loans: Luxembourg Bill introduces a framework for their transfer and a new PFS …

On 24 March 2023, a bill of law aiming, inter alia, at transposing Directive (EU) 2021/2167 on credit servicers and credit purchasers ("NPL Directive"…

04/05/23

Protection des lanceurs d’alerte : premier vote constitutionnel

Le projet de loi n°7945_ sur la protection des personnes qui signalent des violations du droit de l'Union (le « PDL ») a été voté le 2 Mai 2023 (premi…

02/05/23

DAC8: EU extends administrative cooperation to crypto-assets

On 8 December 2022, the EU Commission adopted a new proposal for a Directive, the so-called “DAC8” (hereafter referred to as the “DAC8 Proposal” or “t…

28/04/23

Luxembourg Administrative Tribunal rules on the tax treatment of share class redemptions

The share capital of Luxembourg companies may be divided into different classes of shares that provide the shareholder(s) with different rights. Here,…

26/04/23

New AML package is now close to the final stage

On 19 April 2023, the EU Parliament announced the approval of its negotiating mandate for three of the four proposed pillars of the much-anticipated n…