Si cela est autorisé, nous utilisons des cookies tiers pour personnaliser le contenu, les publicités et analyser (de manière anonyme) le trafic du site.
En savoir plus
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.
Depuis le 1er octobre 2021 l’indice applicable aux salaires a été augmenté de 834,76 à 855,62. Cette hausse indiciaire implique une augmentation oblig…
Lire plus
On 24 September 2021, the CSSF released its Circular 21/782 which (i) provides information on the EBA Guidelines (the “GL”) on customer due diligence …
Lire plus
By the end of 2021, companies will need to have appropriate protocols in place to facilitate whistleblowing. For some, this will be an incremental imp…
Lire plus
Contributions in kind to the share capital of private limited liability companies (sociétés à responsabilité limitée) (SARL) need to be valued. Contri…
Lire plus
Our tax litigation team recently had the opportunity to assist a taxpayer in an appeal for the reversal of a decision issued by the Luxembourg tax adm…
Lire plus
The Luxembourg Stock Exchange (LuxSE) has published on 19 August 2021, its first guidelines for the listing of SPACs on each of its markets. The guide…
Lire plus
The case concerned a Jersey-based company, Titanium Ltd (‘Titanium’), involved in real estate and asset management activities.
Lire plus
On s’en souvient, la proclamation de l’état de crise lié au Covid-19 par le règlement grand-ducal du 18 mars 2020 et l’interdiction corrélative d’un c…
Lire plus
Directive 2019/2034 on the prudential supervision of investment firms was implemented by a law of 21 July 2021, amending the law of 5 April 1993 on th…
Lire plus
The French tax authorities made a request for exchange of information to the Luxembourg tax authorities aiming at the bene cial owners of the Lux…
Lire plus
Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…
Lire plus
On 20 July 2021, the European Commission put forward a bumper package of legislative proposals (“the Package”) which implements the commitments of its…
Lire plus
On 10 August 2021, the Luxembourg Tax Authorities issued a new circular I.C.C n° 31 clarifying the application of carried forward tax losses and the d…
Lire plus
Le projet de loi 7791, visant à clarifier si les règles relatives à l’assistance financière contenues dans la loi luxembourgeoise sur les sociétés com…
Lire plus
In its decision C-931/19 (“Titanium case”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered …
Lire plus
Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…
Lire plus
In a judgment dated 2 September 2021 in Komstroy v Moldova (Case C-741/19), the Court of Justice of the European Union (“CJEU”) has hel…
Lire plus
Law clarifying and confirming the non-applicability of the financial assistance prohibition set out in the Luxembourg Companies Act to private limited…
Lire plus
On 14 July 2021, the Luxembourg Parliament adopted a long-awaited amendment to the law of 10 August 1915 on commercial companies, as amended (the “LSC…
Lire plus
The CSSF continues to optimise its fund authorisation process. To this purpose, it recently published information on certain procedural changes and ne…
Lire plus