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

Pinsent Masons Luxembourg logo
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Pinsent Masons strengthens Luxembourg Investment Funds team with the arrival of Jennifer Burr

Multinational law firm Pinsent Masons has announced the appointment of Jennifer Burr as a Legal Director in its Investment Funds team in Luxembourg. She joins the firm with more th…

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Loyens & Loeff Luxembourg logo
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New Luxembourg tax bill on taxation of employee stock options

On 1 July 2026, the Luxembourg government submitted a bill to Parliament introducing a new tax regime for employee stock option plans implemented by qualifying innovative start-ups…

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DLA Piper annonce ses promotions 2026 au Luxembourg

DLA Piper annonce plusieurs promotions au sein de son bureau luxembourgeois : Amin Bouazza est promu counsel, Kateryna Lahodivets senior legal advisor et Melvin Tjon Akon senior kn…

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CMS Luxembourg logo
07/07/26
End of the MiCAR transitional regime on 1 July 2026: practic…

CMS sets out the practical impact of the end of the MiCAR transitional regi…

Loyens & Loeff Luxembourg logo
30/06/26
Luxembourg private funds organised as companies: How to make…

The typical legal form for a private fund is a limited partnership, a US-or…

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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

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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Draft report on the Commission’s proposal to amend the AIFMD: key changes

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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DEBRA – The new EU tax initiative aiming at promoting a fair and sustainable business environment

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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Chronicle of a death foretold : the debt tax bias

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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CSSF Circular 22/811 - Authorisation and Organisation of Entities Acting as UCI Administrators

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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CSSF Circular 22/810 - Pre-marketing and Cross-border Marketing Notification Procedures

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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New CSSF Circular on UCI Administrators

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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EU Commission issues draft DEBRA directive providing a debt-equity bias reduction allowance

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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