Actualités et articles

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Ready, respond, report: the Cyber Resilience Act’s reporting regime is here

From 11 September 2026, manufacturers of in-scope products with digital elements must report actively exploited vulnerabilities and severe cybersecurity incidents under the CRA. CM…

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Luxembourg’s proposed AI judicial-profiling offence: what practitioners need to know

Luxembourg draft bill no. 8721 would criminalise AI-assisted profiling of judges and court clerks from personal data in court decisions, with heavy fines. It is not in force: the C…

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Mandatory B2B VAT e-invoicing coming to Luxembourg

Luxembourg is preparing mandatory domestic B2B VAT e-invoicing. Reception obligations would start from 1 January 2028; issuance/transmission by 1 July 2028 at the latest (later for…

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17/09/26
Kids Act: EU-wide child online safety measures trailed

The European Commission will present EU Kids Act proposals this week to reg…

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15/09/26
EU fund managers: structuring considerations for Belgian Pri…

Where Belgian Private Privak investors invest in Luxembourg PE funds, struc…

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Plus d'actualités et d'articles

Establishment of a new committee to monitor financial restrictive measures

On 20 July 2022, the law of 20 July 2022 establishing a monitoring committee on the implementation of financial restrictive measures (the “Committee”)…

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Merger Control in Luxembourg – first results of the public consultation procedure and next steps

Merger control seeks to scrutinise concentrations of competitive power by requiring certain transactions to be notified to national or supranational c…

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30 ans de délit d’abus de biens sociaux

Il y a 30 ans, par une loi du 21 juillet 1992, le droit pénal luxembourgeois a été enrichi d’une nouvelle infraction visant les dirigeants de sociétés…

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EDPB Statement about transfers of personal data to Russia

On 12 July 2022, the European Data Protection Board (the “EDPB”) published a Statement 02/2022 on personal data transfers to the Russian Federation. A…

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Insurance and reinsurance intermediaries – time to assign for the Legal Entity Identifier

Update on the use of the Legal Entity Identifier (LEI) by insurance and reinsurance intermediaries and insuranc intermediaries

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The new Luxembourg/United-Kingdom tax treaty has been signed

More than four years after the announcement of negotiations, the new tax treaty between Luxembourg and the United Kingdom was finally signed on 7 June…

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ESG in the banking sector – Integrating sustainability into the MiFID II framework

Two major delegated acts will come into force that amend the MiFID II framework in order to integrate sustainability risks and factors into banks' org…

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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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