Actualités et articles

07/03/23

EFRAG educational videos on draft European Sustainability Reporting Standards

Following the entry into force of the CSRD in January 2023, EFRAG has released a series of videos to educate stakeholders about ESRS.

03/03/23

Luxembourg RBE: New procedure for entities to access their own RBE data

Following the judgment of the Court of Justice of the European Union of 22 November 2022 confirming the invalidity of the general public’s access to i…

02/03/23

Détachement de travailleurs : nouvelles règles

Nouveautés en matière de détachement : régime spécifique au transport routier, allègement et adaptation des règles applicables aux autres types de dét…

27/02/23

Commercial Lease : the Constitutional Court has declared unconstitutional the limitation of the rent

Within the context of a conflict between two companies regarding the sublease of a commercial space, one of these two companies was the original tenan…

27/02/23

Publication par l’Union européenne de la nouvelle liste des juridictions non coopératives – implications fisca…

La liste des juridictions non coopératives à des fins fiscales de l’Union européenne (« UE ») a été mise à jour par le Conseil de l’Union européenne q…

24/02/23

Nouvelles procédures concernant les avoirs saisis par les autorités pénales

Une nouvelle loi sur la gestion et le recouvrement des avoirs saisis oblige tous les acteurs, et notamment les établissements bancaires et prestataire…

22/02/23

ESG obligations for companies other than financial market participants in Luxembourg

ESG stands for environmental, social, and governance (ESG) considerations. These are the criteria used to establish how sustainable a company’s busine…

21/02/23

NIS 2 Directive: an increased scope for a safer and cybercrime-free Union?

The NIS 2 Directive (EU 2022/2555 on measures for a high common level of cybersecurity across the Union) entered into force on 16 January 2023, amends…

17/02/23

“Alphabet Shares” and partial liquidation: not the final word yet …

The Administrative Court of Luxembourg issued an interesting ruling on 27th January 2023, in a case involving the purchase of an entire class of its o…

16/02/23

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

16/02/23

ESG in the banking, financial and insurance sectors - ESAs opinions on European Sustainability Reporting Stand…

On 26 January 2023, the European Insurance and Occupational Pensions Authority (“EIOPA”), the European Securities and Markets Authority (“ESMA”) and t…

16/02/23

Droits de propriété intellectuelle sur les logiciels – Cas récent

La Cour de cassation rappelle dans un arrêt récent qu’il ne peut y avoir de cession de droits sur un logiciel en l’absence de clause écrite claire et …

15/02/23

AIFMD II: political agreement reached in the European Parliament

On 25 November 2021, the European Commission (the Commission) put forward its proposal (the Initial Proposal) for amendments to the Directive 2011/61/…

14/02/23

Luxembourg Administrative Tribunal rules on the tax treatment of share class redemptions

On 27 January 2023, the Administrative Tribunal (the “Tribunal”) ruled on the Luxembourg tax treatment of the redemption of a class of shares by a Lux…

14/02/23

Annual reporting of lapsed life insurance contracts

ON 17 january 2023, the commissariat aux assurances (“caa”) published circular letter 23/1 (“circular 23/1”) on the annual reporting of unclaimed insu…

13/02/23

Lower administrative court’s decision on redemption of a class of alphabet shares

On 27 January 2023, the lower administrative court rendered a decision (42432) dealing among others with the tax treatment applicable to the redemptio…

13/02/23

Administrative Court ruling | Communication obligations of the Luxembourg tax authorities

In a judgment dated 20 December 2022, the Luxembourg Higher Administrative Court (Cour administrative, hereinafter the "Court") ruled on the applicati…

09/02/23

Une délibération surprenante a été prise par la CNIL le 20 décembre 2022 concernant l’utilisation de données d…

La société américaine LUSHA SYSTEMS INC, ci-après « LUSHA », commercialise une extension au navigateur Google chrome appelée « Lusha ». Cette dernière…

08/02/23

ESG in the insurance sector - CAA follow-up on inclusion of climate change risk scenarios in ORSA

On 24 January 2023, the Commissariat aux Assurances (“CAA”) published Information Note 23/2 about the inclusion of climate change risk scenarios in th…

06/02/23

The CSSF’s data collection exercise due for submission on 2 March 2023

The CSSF has launched a new SFDR data collection exercise for investment fund managers. The deadline for submission is 2 March 2023. Get Ready.