Actualités et articles

25/01/23

ATAD 3 Proposal approved by the European Parliament

On 17 January 2023, the European Parliament (EP) approved almost by unanimity the proposal for a Council directive laying down rules to prevent the mi…

24/01/23

Nouveaux taux de TVA : factures et devis professionnels, comment s'y retrouver ?

Depuis le 1er janvier 2023, certains taux de TVA ont été temporairement modifiés

24/01/23

Baux commerciaux : L’interdiction pour les locataires de réclamer aux-sous locataires des loyers supérieurs à …

23/01/23

The Listing Act: facilitating access to capital for SMEs

On 7 December 2022, the European Commission (EC) submitted a package of measures known as the “Listing Act” (the Act), aiming at making public markets…

23/01/23

A quelle sauce fiscale est mangée une SOPARFI qui investit dans un fonds d’investissement étranger ?

Dans un récent arrêt du 31 mars 2022 (46131C), la Cour administrative a considéré qu’un fonds d’investissement immobilier français – plus précisément …

20/01/23

Register of Beneficial Owners: Access restored for professionals, subject to conditions

After the "public access" feature of the luxembourg register of beneficial owners was ruled invalid by the court of justice of the european union, a n…

18/01/23

A new step in the adoption of the Digital Finance Package

16/01/23

Affichage des prix : professionnels attention aux sanctions

Depuis le 1er janvier 2023, certains taux de TVA ont été temporairement modifiés[1] : notamment le taux normal de TVA à 17[2]% applicable à la vente d…

13/01/23

DORA In Force From 16 January 2023

Given the ever-increasing risk of cyberattacks, the eu has decided to strengthen the requirements surrounding the it security of financial entities.

13/01/23

Loi concernant le budget de l'Etat pour l'exercice 2023 : de modifications fiscales finalement non substantiel…

Le 12 octobre 2022, le projet de loi n° 8080 concernant le budget des recettes et des dépenses de l’Etat pour l’exercice 2023 a été déposé par le Mini…

13/01/23

European judgment on equal treatment and sexual orientation

On 12 January 2023, the European Court of Justice rendered a judgement concerning equal treatment in employment and occupation, more particularly conc…

13/01/23

VAT corner

12/01/23

Foreign Subsidies Regulation enters into force on 12 January 2023 - Notification requirements apply from Octob…

The EU Regulation on foreign subsidies distorting the internal market (“FSR”) enters into force on 12 January 2023.[1] It marks an important legislati…

11/01/23

Remote customer onboarding solutions - credit and financial institutions need to adjust their solutions, polic…

On 22 November 2022, the European Banking Authority (EBA) published its final report on the guidelines on the use of Remote Customer Onboarding Soluti…

11/01/23

ESMA Peer Review on relocation to the EU in the context of the UK’s withdrawal from the EU

09/01/23

Unified Patent Court: final stretch!

05/01/23

EU legal framework for crypto-assets and financial sector resilience: update

The EU is working on setting out the legal framework for Fintech. On a separate but connected note, the EU legislator also addresses risks carried by …

03/01/23

Augmentation du salaire social minimum luxembourgeois au 1er janvier 2023

The 3.2% increase in the minimum social wage became official on 1 January 2023.

02/01/23

The Property Tax Reform Bill

To clamp down on speculation and the growth of property prices, Bill No. 8082 ("Property Bill") was filed with the Luxembourg Parliament on 10 October…

27/12/22

EMIR 3.0 – The new EU Commission proposal

On 7 December 2022, the EU Commission published a proposal for a regulation to amend EMIR (amongst others), with the primary aim of making EU clearing…