Actualités du monde juridique Luxembourg, articles juridiques et fiscaux, bibliothèque juridique

13/05/22

European Commission proposes a debt-equity bias reduction allowance (DEBRA)

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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09/05/22

Luxembourg regulator published a guidance for consumers in the context of virtual assets

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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06/05/22

Publication of the Commission Delegated Regulation (EU) with regard to regulatory technical standards on SFDR …

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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05/05/22

Central administration, internal governance and risk management requirements: CSSF update

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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05/05/22

Piercing the corporate veil of a Luxembourg limited liability company - Recent case law

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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04/05/22

Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses

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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04/05/22

Réforme du droit d'établissement à Luxembourg : à quoi faut-il s'attendre ?

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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03/05/22

Luxembourg financial regulator adopts new rules governing outsourcing arrangements

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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03/05/22

Luxembourg regulator announces new requirements on central administration, internal governance and risk manage…

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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29/04/22

New tax on Luxembourg real estate assets: first compliance deadline on 31 May 2022 for investment funds

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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28/04/22

Disproportion between costs and income does not prevent input VAT recovery

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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27/04/22

Inactivity in accounts, safe-deposit boxes and insurance contracts: a new era will now begin!

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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27/04/22

Revamped CSSF outsourcing guidance for the financial sector

On 22 April 2022, the Luxembourg financial regulator (the "CSSF") released Circular 22/806 on outsourcing arrangements (the "Circular"). By …

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26/04/22

CSSF Telework Circular applicable as of 1 July 2022: are you ready?

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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25/04/22

Status of foreign direct investments (FDI) screening regulation in Luxembourg

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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20/04/22

VAT fixed establishment in parent-subsidiary supplies

The Court of Justice of the European Union has further clarified the concept of a ‘fixed establishment’ for VAT purposes

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19/04/22

Implication de la délégation en matière de télétravail

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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18/04/22

The European Commission’s proposal for a directive on corporate sustainability due diligence

On 23 February 2022, the European Commission published a proposal for a Directive on Corporate Sustainability Due Diligence (the “Directive”).

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14/04/22

OECD released a public consultation document concerning a new global tax transparency framework

On 22 March 2022 the Organisation for Economic Co-operation and Development (“OECD”) released a public consultation document concerning…

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14/04/22

Securitisation entities within the meaning of the EU Securitisation Regulation no longer exempt from the inter…

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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07/07/26

07/07/26

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

03/07/26

03/07/26

New Luxembourg tax bill on taxation of employee stock options

01/07/26

01/07/26

DLA Piper annonce ses promotions 2026 au Luxembourg

07/07/26

End of the MiCAR transitional regime on 1 July 2026: practic…

30/06/26

Luxembourg private funds organised as companies: How to make…

Plus d'actualités et d'articles

13/05/22

European Commission proposes a debt-equity bias reduction allowance (DEBRA)

09/05/22

Luxembourg regulator published a guidance for consumers in the context of virtual assets

06/05/22

Publication of the Commission Delegated Regulation (EU) with regard to regulatory technical standards on SFDR …

05/05/22

Central administration, internal governance and risk management requirements: CSSF update

05/05/22

Piercing the corporate veil of a Luxembourg limited liability company - Recent case law

04/05/22

Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses

04/05/22

Réforme du droit d'établissement à Luxembourg : à quoi faut-il s'attendre ?

03/05/22

Luxembourg financial regulator adopts new rules governing outsourcing arrangements

03/05/22

Luxembourg regulator announces new requirements on central administration, internal governance and risk manage…

29/04/22

New tax on Luxembourg real estate assets: first compliance deadline on 31 May 2022 for investment funds

28/04/22

Disproportion between costs and income does not prevent input VAT recovery

27/04/22

Inactivity in accounts, safe-deposit boxes and insurance contracts: a new era will now begin!

27/04/22

Revamped CSSF outsourcing guidance for the financial sector

26/04/22

CSSF Telework Circular applicable as of 1 July 2022: are you ready?

25/04/22

Status of foreign direct investments (FDI) screening regulation in Luxembourg

20/04/22

VAT fixed establishment in parent-subsidiary supplies

19/04/22

Implication de la délégation en matière de télétravail

18/04/22

The European Commission’s proposal for a directive on corporate sustainability due diligence

14/04/22

OECD released a public consultation document concerning a new global tax transparency framework

14/04/22

Securitisation entities within the meaning of the EU Securitisation Regulation no longer exempt from the inter…