Actualités et articles

21/06/23

New circular and FAQ published by the Luxembourg tax authorities on reverse hybrid rules and reporting

On 9 June 2023, the Luxembourg tax authorities (the “LTA”) published the long-awaited circular (L.I.R. n° 168quater/1) (the “Circular”) providing clar…

20/06/23

New FDI screening law in Luxembourg: what non-EEA investors need to know before investing in a critical sector…

16/06/23

New Commission’s proposal on the EU Retail Investment Strategy

“Only 38% of consumers are confident that the investment advice they receive from financial intermediaries is primarily in their best interest”, a rec…

16/06/23

Luxembourg tax authorities clarify tax compliance for reverse hybrid entities

On 9 June 2023, the Luxembourg tax authorities issued a Circular on reverse hybrids within the meaning of article 168quater of the income tax law (“IT…

15/06/23

Luxembourg adopts national filtering mechanism for foreign direct investments likely to undermine security or …

On 13 June 2023, the Luxembourg Parliament voted the law establishing a mechanism for the national screening of foreign direct investments likely to u…

15/06/23

ESG in the banking and insurance sectors: ESA progress reports on greenwashing

On 1 June 2023, each of the ESAs published a progress report on green washing in the financial sector.

14/06/23

Luxembourg tax authorities issue initial administrative guidance on reverse hybrid rules

On 9 June 2023, the Luxembourg tax authorities have issued a first circular (No 168quater/1) on the application of the so-called reverse hybrid rules.…

09/06/23

Transparence des rémunérations : soyez prêts !

A compter du 7 juin 2026, les employeurs luxembourgeois devront significativement accroitre la transparence en matière de rémunération hommes-femmes.

08/06/23

ESAs put forward common understanding of greenwashing

As part of its aspiration that supervisors play an essential role in identifying, preventing, investigating, sanctioning, and remediating greenwashing…

07/06/23

Luxembourg VAT authorities clarify VAT treatment of company cars

The newly published circular clarifies the vat treatment set out in circular n°807, which was published shortly after the cjeu’s decision

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…