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 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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La loi du 1 avril 2022 qui consacre l’implication de la délégation du personnel en matière de télétravail a été publiée le 12 avril 2022 et entrera en…
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On 23 February 2022, the European Commission published a proposal for a Directive on Corporate Sustainability Due Diligence (the “Directive”).
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On 22 March 2022 the Organisation for Economic Co-operation and Development (“OECD”) released a public consultation document concerning…
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On 9 March 2022, a draft law was presented to Parliament in order to remove the exemption applicable to securitisation entities within the meaning of …
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La Commission de Surveillance du Secteur Financier (CSSF) a récemment publié la Circulaire 22/804 sur les exigences en matière de gouvernance et de sé…
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On 1 April 2022, the bill implementing the EU directive on copyright and related rights in the Digital Single Market was finally adopted.
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In recent weeks, investment fund managers have been faced with the question of how to deal with Russian and Belarussian assets in their managed funds.…
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On 1 April 2022, the new law of 30 March 2022 on inactive accounts, inactive safe-deposit boxes and unclaimed life-insurance contracts (the “Law”) was…
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