Actualités et articles

10/04/23

Nouveauté législative : le dédoublement des peines pénales en cas d’intention discriminatoire

A partir du 7 avril 2023, les auteurs de crimes et délits commis avec une intention discriminatoire verront leurs peines doublées.

07/04/23

Upcoming amendments to the Luxembourg procedure in tax matters

On 28 March 2023, a new draft law (the “Draft Law”) was presented to the Parliament which amends the Luxembourg General Tax Law (“GTL”) as well as som…

06/04/23

ECJ case C-555/21 | Consumer's right to early repayment under the MCD

The Austrian Supreme Court referred a question to the European Court of Justice (the “ECJ”) for a preliminary ruling. The question concerned whether A…

05/04/23

Publication of the new law introducing in the Luxembourg employment code a protection against moral harassment…

Luxembourg Parliament voted on 9 March 2023 a new law published on 5 April 2023 and coming into force on 9 April 2023 (hereafter the “Law”), which wil…

05/04/23

DLT | Significant developments at EU and national level

As of 23 March 2023, Regulation (EU) 2022/858 on a pilot regime for market infrastructures based on distributed ledger technology (the “DLT Pilot Regi…

04/04/23

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,…

03/04/23

New ML/TF risk assessment questionnaire for life insurance intermediaries

The CAA circular letter 23/3 on the harmonised quantitative money laundering and terrorist financing risk exposure assessment questionnaire addresses …

30/03/23

Luxembourg plans to amend tax procedure and documentation rules

The Luxembourg government proposes to reform certain aspects of the tax assessment and tax litigation procedures, as well as certain documentation obl…

29/03/23

The CSSF launches SFDR data collection for Luxembourg investment funds

28/03/23

Modernising the Luxembourg fund toolbox

Luxembourg further increases the attractiveness and competitiveness of its financial centre through targeted improvements to the Luxembourg fund rules…

27/03/23

The Law of 22 June 2022 on the management and recovery of seized or confiscated assets: what are the consequen…

The Law of 22 June 2022 on the management and recovery of seized or confiscated assets (the "Law of 2022"), which entered into force on 5 July 2022, a…

24/03/23

Bill of law – Modernization of the Luxembourg Investment Funds Toolbox

On 17 March 2023, the Chambre des Députés issued a first draft of a new bill amending the five sectoral laws regulating funds in Luxembourg.

23/03/23

Luxembourg Parliament voted a new law on arbitration

Today, the Luxembourg Parliament voted a new law on arbitration (the “Arbitration Law”), aiming to modernise the current arbitration legislation deeme…

23/03/23

New DLT Pilot Regime arrives in Luxembourg

On 23 march 2023, both the dlt pilot regime and the blockchain law iii will become applicable.

21/03/23

Vote du projet de loi introduisant un dispositif relatif à la protection contre le harcèlement moral au travai…

En date du 9 mars 2023, la Chambre des Députés a adopté le projet de loi portant modification du Code du travail en vue d’introduire un dispositif rel…

16/03/23

L’utilisation de la SOPARFI par des résidents belges et la montée en puissance de la substance économique…

Ce n’est un secret pour personne : de nombreux résidents belges détiennent des sociétés au Luxembourg à des fins fiscales. L’enquête LuxFiles, menée p…

15/03/23

Luxembourg Competition Authority breaks boundaries and joins EU merger control request

The luxembourg competition authority has raised the bar for merger control by joining a referral request under article 22 of the eu merger regulation

13/03/23

Implementation of the DLT pilot regime in Luxembourg – Blockchain law III

On 9 March 2023, bill of law 8055 laying down rules for the application of Regulation (EU) 2022/858 on a pilot regime for market infrastructures based…

10/03/23

Nouvelles obligations à venir en matière de lutte contre le harcèlement moral dans le cadre des relations de t…

C’est pour combler un vide juridique manifeste en comparaison avec bon nombre d’États-membres de l’Union Européenne (dont notamment les trois pays lim…

08/03/23

New powers for Competition Authority and New Case law concerning exclusivity

The Digital Markets Act and the Regulation on foreign subsidies distorting the international market enter into force during this year 2023 and provide…