As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
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.
At yesterday’s ECOFIN meeting, the EU Council agreed on a general approach regarding foreseen amendments to the directive on administrative cooperatio…
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On 16 May 2023, the EU Finance Ministers reached a political agreement (“general approach”) on new tax transparency rules for all service providers fa…
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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…
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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…
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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…
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Although the Government still claims to be working at a widely called-for tax reform, and despite acknowledging the shortfalls of the antiquated Abgab…
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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"…
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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…
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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…
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The share capital of Luxembourg companies may be divided into different classes of shares that provide the shareholder(s) with different rights. Here,…
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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…
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On 6 April 2023, the Commission de surveillance du secteur financier (the « CSSF ») published its supervisory priorities in sustainable finance, which…
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In a judgement dated 18 April 2023 (docket n° 45910), the Lower Administrative Court (Tribunal administratif) referred to the Constitutional Court the…
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On 28 March 2023, the government submitted to Parliament Bill of law no. 8186 amending the General Tax Law and introducing new provisions about transf…
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On 5 April 2023, the European Commission published its response to eight questions on the interpretation of SFDR that were submitted by the ESAs to th…
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In September 2022, the ESAS jointly submitted questions to the eu commission about the interpretation of the SFDR. the answers to those questions have…
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In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (…
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The Luxembourg parliament voted bill of law no. 8055 on certain aspects of the dlt pilot regime into law on 14 march 2023. it introduces specific rule…
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On 24 March 2023, bill of law 8184 (the “Bill of Law”) was filed with the Parliament. It aims at (i) implementing Directive 2021/2118 amending Directi…
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