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

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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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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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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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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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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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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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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Exigences en matière de gouvernance et de sécurité concernant le télétravail - En vigueur le 1 juillet 2022

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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New Copyright Directive 2019/790 has been implemented into Luxembourg law

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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The CSSF provides guidance on the liquidity management tools in the context of the Ukraine crisis

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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Luxembourg law on inactive accounts, inactive safe-deposit boxes and unclaimed life-insurance contracts

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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Ukraine Crisis - CSSF FAQ on the application of LMTs by UCITS

On 31 March 2022, the CSSF provided guidance with respect to the challenges faced by investment funds holding Russian and Belarussian assets that have…

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The ESAs published a revised Supervisory Statement on the application of SFDR

Despite Level 1 of the Sustainable Finance Disclosure Regulation (SFDR) being applicable for over a year, the Level 2 requirements, set out in the dra…

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Adaptation indiciaire

A partir du 1er avril 2022 l’indice applicable aux salaires sera augmenté de 855,62 à 877,01. Cette hausse indiciaire implique une augmentation o…

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Paving the way for sustainable securitisation?

Over the last few years, the financial sector has steadily embraced the development of various sets of regulations related to sustainable economic act…

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En bonne forme physique au bureau et en home office

L’employeur est obligé d’assurer la sécurité et la santé des travailleurs dans tous les aspects liés au travail, tel que prévu par les articles L.312-…

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2017 Securitisation Entities to Be Made Subject to (ATAD 1) Interest Deduction Limitation Rules

On 9 March 2022, a bill amending Article 168bis of the Luxembourg Income Tax Act was brought before Parliament. The bill aims to remove 2017 securitis…

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Work Life Balance ? La prévention des risques psychosociaux en entreprise

La loi met à charge de tout employeur une obligation générale d’assurer la sécurité et de la santé des salariés dans tous les aspects liés au travail …

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EU regulated securitization vehicles soon into the scope of the Luxembourg interest deduction limitation rule

On 9th March 2022, the Luxembourg Ministry of Finance introduced a new bill of law n°7974 before the Luxembourg Parliament, which amends the curr…

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Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles

The Luxembourg tax authorities (“LTA”) released a new circular on 20 January 2022 (PRE_IMM n°1) (the “Circular”) regarding the real estate levy previo…

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