Actualités et articles

05/09/23

Contemplated new framework to modernise payment services

On 28 June 2023, the European Commission published a Proposal for a Directive on payment services and electronic money services in the internal market…

01/09/23

La lutte contre l’inflation : actualité juridique récente

À partir du 1er septembre 2023, l’indice applicable aux salaires sera augmenté de 921,40 à 944,43.

31/08/23

Act dated 26 July 2023 amending the law of 2 September 2011 regulating the access to the professions of crafts…

The act dated 26 July 2023 amending the act dated 2 September 2011 regulating access to the professions of craftsman, trader, manufacturer and certain…

28/08/23

La réforme du droit d’établissement entre en vigueur le 1er septembre prochain ! Le point sur les principales …

Publiée le 28 août 2023 au Journal officiel du Grand-Duché, la loi du 26 juillet 2023 portant modification de la loi modifiée du 2 septembre 2011 régl…

24/08/23

The revamping of some unclear provisions of the 1915 law pursuant to the 2016 reform enacted by the law of aug…

The law of August 10, 1915 on commercial companies (the “1915 Law”) was the subject of a major reform completed by the adoption of the law of August 1…

17/08/23

CSSF Thematic Review on the implementation of sustainability-related provisions in the investment fund industr…

As sustainable finance gains momentum, regulators worldwide are placing greater emphasis on the integration of environmental, social, and governance (…

16/08/23

CSSF Thematic Review on the implementation of sustainability-related provisions in the investment fund industr…

On 3 August 2023, the Commission de Surveillance du Secteur Financier (CSSF), Luxembourg’s financial regulator, published a report of its Thematic Rev…

09/08/23

Luxembourg court emphasizes need to justify and document economic reasons to use alphabet shares

On 14 June 2023, the lower administrative court rendered a new decision (case n° 45759) once again dealing with the tax treatment applicable to the re…

08/08/23

Pillar 2 implementation in Luxembourg: Bill submitted to Parliament

On 4 August 2023, the Luxembourg government presented Bill of law no. 8292_ (Bill) implementing Council Directive (EU) 2022/2523_ of 14 December 2022 …

08/08/23

CSSF thematic review on the implementation of the sustainability-related provisions in the investment funds in…

On 3 August 2023, the CSSF published a Thematic Review on the implementation of the sustainability-related provisions in the investment funds industry…

02/08/23

Direct tax procedure: Commentary on upcoming amendments

On 28 March 2023, the Minister of Finance presented a new draft law n° 8186 (the “Draft Law”) to the Parliament which amends the Abgabenordnung (“AO”)…

01/08/23

Bill of law 8007 rectifying certain clerical errors in the company law adopted

On 19 July 2023, the Luxembourg Parliament adopted the bill of law 8007 correcting some omissions, errors and inconsistencies in the Luxembourg law of…

31/07/23

Adoption of FDI regulation

On 14 July 2023 was adopted the law establishing a mechanism for the national screening of Foreign Direct Investments (FDI) (the Law) which transposes…

28/07/23

Luxembourg business license update: What will change for entrepreneurs

On 20 July 2023, the Luxembourg Parliament adopted a new law that reforms the right of establishment in Luxembourg (the New Law). It amends the law of…

25/07/23

Securitisation companies and atad 1: red card for luxembourg ?

On 14th July, the EU Commission blew the whistle and initiated an infringement procedure against Luxembourg, by reason of a deemed insufficient implem…

25/07/23

Screening of foreign direct investments: Luxembourg's balancing act with FDI Regulation

24/07/23

Reform of the right of establishment in Luxembourg

Bill n°7989 amending the law of September 2, 2011 regulating access to the professions of craftsman, trader, industrialist and certain liberal profess…

23/07/23

Luxembourg restructuring and insolvency law finally modernised

Introduced ten years ago as a response to the 2008 financial crisis, the bill of law on the preservation of undertakings and the modernisation of bank…

23/07/23

Law implementing public country-by-country reporting Directive adopted by the Luxembourg Parliament

Luxembourg, like all EU Member States, had until 22 June 2023 to transpose the so-called public country-by- country reporting (“CbCR”) Directive into …

23/07/23

“Fine-tuning” the law on commercial companies

Clarifications and corrections to law of 10 august 1915 on commercial companies adopted by Luxembourg parliament