Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique luxembourgeois

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Arendt launches Arendt Play, Luxembourg’s leading knowledge sharing platform for finance and re…

Luxembourg, 27 May 2026 - Arendt announces the launch of Arendt Play, a digital learning platform designed to give organisations and professionals access to the very best of Arendt…

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Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) L…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a corresponding formal reduction of share ca…

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Implementation of CRD VI into Luxembourg law

The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg law.

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27/05/26
Luxembourg adopts a new cyber and resilience framework with …

Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive…

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13/05/26
Luxembourg case law: ensure your structures comply with subs…

Two recent decisions from a French Administrative Court of Appeal and the L…

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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.

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Plus d'actualités et d'articles

Légalisation partielle du cannabis : quel impact pour les employeurs ?

Le cannabis est le stupéfiant plus largement consommé au Luxembourg. Après de longs débats politiques, il a été décidé de procéder par étapes en vue d…

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Implementing DAC 7 in Luxembourg: bill laid before parliament

On 13 June 2022, the Luxembourg government laid bill no. 8029 (the “Bill”) before Parliament. It would implement into domestic law Council Directive (…

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Accepted invoice principle (“principe de la facture acceptée”) – Application to lawyers’ invoices - recent Lux…

While lawyers may exercise their activity by forming a commercial company, such law firm admitted to the Luxembourg Bar is civil by nature despite the…

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CSSF AML/CFT reporting tool: first reporting period approaches

Following the publication of three circular letters [1] in December 2021 introducing new prudential and AML/CFT reporting requirements,…

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Recreational cannabis: overview of the proposed amendments to the current legal framework

In line with the Government’s initiative to regulate access to recreational cannabis, as set out in the Coalition Agreement for 2018-2023, a bill of l…

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The new Luxembourg-UK double tax treaty: key points for investors in UK real estate

On 7 June 2022, the United-Kingdom (UK) and Luxembourg signed the text of the new double tax treaty.

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Cross-border home working: different taxation rules starting 1 July 2022

The special bilateral agreements signed between Luxembourg and the Belgian, French and German authorities concerning cross-border workers in the conte…

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CSSF AML/CFT reporting tool: first reporting period approaches

Following the publication of three circular letters [1] in December 2021 introducing new prudential and AML/CFT reporting requirements,…

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Introduction of a New eDesk Module – ePassporting

Following the publication on 12 May 2022 of CSSF Circular 22/810 on pre-marketing and cross-border marketing notification procedures, the CSSF has rel…

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Updated CRS FAQ by the Luxembourg tax administration

The common reporting standard (“CRS”), which has been implemented in Luxembourg by the law of 18 December 2015, has introduced an automatic exchange o…

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EBA guidelines on the role and responsibilities of the AML/CFT Compliance Officer

On 14 June 2022, the European Banking Authority (“EBA”) released its guidelines on policies and procedures in relation to compliance management and th…

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Changes to the UK/Luxembourg double tax treaty

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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ATAD 3 amendments: Are you ready for the changes?

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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New double tax treaty signed between Luxembourg and the United Kingdom

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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Governance within smaller banks - key takeaways from the ECB thematic review

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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Deletion of documents published with the RCS – Recent Luxembourg case law

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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Sixth package of EU economic sanctions against Russia - “Not only about oil”

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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CSSF Circular 22/811 on UCI Administrators

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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Bill of law amending the law of 2 September 2011 regulating the access to the professions of craftsman, trader…

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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Recent decision of the Administrative Court in relation to the 115 Account: What is at stake?

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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