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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.
On 16 May 2022, the Luxembourg financial regulator (the "CSSF") released Circular 22/811 on the authorisation and organisation of entities acting as U…
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On 12 May 2022, the CSSF published Circular 22/810 on the procedures to be followed by Luxembourg-based undertakings for collective investment in tran…
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The Commission de Surveillance du Secteur Financier issued a circular regarding the authorisation and organisation of entities acting as UCI administr…
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On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBR…
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On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a …
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On 27 April 2022, the CSSF published a guidance for consumers in the context of virtual assets (the “Guidance”). In the context of digital communicati…
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After the entry into force of the Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector on 10 March 2021 ("…
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On 22 April 2022, the Commission de Surveillance du Secteur Financier (the “CSSF”) issued the Circular CSSF 22/807 updating the amended…
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On 3 April 2019, the Luxembourg court of appeal reiterated certain principles applicable for a claimant seeking to pierce the corporate veil of a Luxe…
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In a recent decision, the Luxembourg Supreme Court (Cour de cassation) rejected an appeal (pourvoi en cassation) lodged by Luxembourg VAT authorities …
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Le 8 avril 2022, le ministre des Classes Moyennes a déposé le projet de loi n°7989 modifiant la loi du 2 septembre 2011 réglementant l'accès…
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On 22 April 2022, the Commission de Surveillance du Secteur Financier (the "CSSF") published a set of documents on outsourcing arrangements …
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On 22 April 2022, the CSSF released Circular CSSF 22/807 which updates the Circular CSSF 12/552 on central administration, internal governance and ris…
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On 20 January 2022, the Luxembourg tax authorities (the LTA) published the circular PRE_IMM n°1 (the Circular) which clarifies the provision…
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The Luxembourg Court of Cassation had the opportunity to adjudicate at last instance on a condition for the right to deduct VAT asserted by the Luxemb…
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Following a lengthy parliamentary process, the new law on inactive (bank) accounts, safe-deposit boxes and unclaimed insurance contracts (the “La…
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On 22 April 2022, the Luxembourg financial regulator (the "CSSF") released Circular 22/806 on outsourcing arrangements (the "Circular"). By …
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On 31 March 2022, the CSSF confirmed that Circular 21/769 on “Governance and security requirements for supervised entities to perform tasks or activit…
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As in Switzerland, the legislative process for the adoption of a regulation of foreign direct investments ("FDI") is underway, with the adoption of a …
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The Court of Justice of the European Union has further clarified the concept of a ‘fixed establishment’ for VAT purposes
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