As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
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 7 June 2022, the UK and Luxembourg governments signed a protocol to amend the double tax treaty (the treaty) between both jurisdictions. As set out…
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On 12 May 2022, the reporter of the Committee on Economic and Monetary Affairs of the European Parliament (ECON) published its draft report (the …
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On 7 June 2022, the governments of Luxembourg and the United Kingdom (the “UK”) signed a new double tax treaty (the “New Treaty”) repla…
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In the context of its 2022-2024 Supervisory Priorities, the ECB carried out a thematic review of the governance arrangements of more th…
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Legal proceedings were initiated in front of the Luxembourg district court by a public limited liability company (société anonyme), seeking the deleti…
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On 3 June 2022, the Council of the European Union adopted new restrictive measures against Russia due to the ongoing conflict in Ukraine.
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On 16 May 2022, the CSSF issued Circular 22/811 concerning the authorisation and organisation of entities acting as UCI administrators (“Cir…
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The coalition agreement for the 2018-2023 legislature includes a commitment to modernise the right of establishment and “to stimulate entrepreneurship…
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In a recent decision of 31 March 2022, the Luxembourg Administrative Court (the “Court”) ruled on whether contributions to the “115 Account” …
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On 16 May 2022, the draft report on the proposal for a directive of the European Parliament and of the Council amending Directives 2011/61/E…
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Within the EU a widespread asymmetry exists between debt and equity financing. Usually, interest is tax deductible from the corporate income tax base …
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The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corpor…
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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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