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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11/09/26
11/09/26
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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07/09/26
07/09/26
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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07/09/26
07/09/26
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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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

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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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13/04/22
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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08/04/22
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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05/04/22
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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04/04/22
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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01/04/22
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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01/04/22
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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