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 appoints five new Partners

Luxembourg, 3 February 2026 - Arendt is pleased to announce the appointment of three new Partners: Lorraine Chéry, Błażej Gładysz-Lehmann, Yves Philippart de Foy; and two new assoc…

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New Carried Interest Regime Law Voted!

23/10/2026, the Luxembourg Parliament approved Bill of Law No. 8590, which modernizes the Luxembourg carried interest regime.

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Carried interest: Luxembourg modernises its tax regime

On 22 January 2026, the Luxembourg Parliament voted through bill of law 8590 introducing a new tax regime for carried interest. This marks a significant step forward in modernising…

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09/02/26
New investment rules for Luxembourg unit-linked life insuran…

On 28 January 2026, the Commissariat aux assurances (CAA) released circular…

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02/02/26
Draft Bill 8676 for a single tax class from tax year 2028

On 6 January 2026, the Luxembourg Government released draft Bill n°8676 int…

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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

EU Commission designates replacement rates for CHF LIBOR and EONIA

On 22 October 2021, the European Commission adopted two implementing regulations[1] on the designation of a statutory replacement rate for two in…

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The ESAs delivered final draft RTS related to the SFDR 2019/2088 and Taxonomy Regulation 2020/852 to the Europ…

Despite the main disclosures required pursuant to Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (SF…

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Mise en place du Covid-Check en entreprise : Quels impacts pour les Employeurs ?

La Loi votée le 18 octobre dernier (ci-après « la Loi ») prolonge officiellement la loi modifiée du 17 juillet 2020 sur les mesures de lutte…

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PRIIPs KID: another chapter in a never-ending story

Implementation timeline proposed to be set to 1 January 2023. 

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New taxonomy-related disclosures RTS published

Despite the delay to Level II1 announced by the European Commission (“EC”) at the beginning of the summer 2021, the last few months have been bus…

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Sustainable Finance update (asset management): Final Report on SFDR RTS regarding taxonomy-related disclosures…

On 22 October 2021, the European Supervisory Authorities or ESAs (EBA, EIOPA and ESMA)  presented the European Commission with their Final Report…

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Why all companies should care about the UN's cybersecurity & software update regulations – lessons for all…

Not in the automotive sector? It doesn't matter: two Regulations adopted by UNECE (a United Nations body) on cybersecurity and software updates in the…

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The new EU toolbox to tackle soaring energy prices

The ongoing energy price crisis in the aftermath of COVID-19, which has curtailed industrial production and left consumers across Europe facing higher…

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Comparability of Investment Funds – another Finnish referral to the Court of Justice of the European Union – a…

Recently, an Advocate General’s opinion (the “Opinion”) on Finnish CJEU case C-342/20 (the “Case”) has been published.

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IT and cloud outsourcing: new notification regime

On 14 October 2021, the CSSF published its new CSSF Circular 21/785 with regard to replacing the prior authorisation obligation with a prior…

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SPACs: what should be included in a Luxembourg prospectus?

Although special purpose acquisition companies (SPACs) are not a new phenomenon, SPAC activity in the European Union has increased significantly since…

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CovidCheck - Les obligations des employeurs et des salariés suite au projet de loi déposé le 8 octobre

Nous l’aurons tous compris lors du discours de notre premier ministre, Xavier Bettel, le 8 octobre 2021 dernier, la possibilité pour les employeurs d’…

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New rules on material IT outsourcing in the financial sector

Effective 15 October 2021, financial institutions must notify the CSSF of any planned outsourcing of material IT activities. This notification obligat…

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Payments services and e-money | New delegated regulation

On 28 September 2021, the Commission Delegated Regulation (EU) 2021/1722 of 18 June 2021 (the “Regulation”), supplementing Directive (EU) 2015/2366 of…

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Performance fees: the CSSF digitalises data collection

Investment fund managers must report to the CSSF on the performance fee models used by all Luxembourg UCITS and AIFs that they manage. For this purpos…

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Agreement on Pillar One and Pillar Two global tax reform

On 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing ri…

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Public Country-by-Country Reporting Directive adopted by the EU Council

On 28 September 2021, more than five years after it was first tabled, the so-called “public Country-by-Country Reporting (CbCR) directive” was finally…

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Luxembourg - one step closer to the screening of foreign direct investments

On 15 September 2021, the Luxembourg minister for foreign and European affairs tabled a bill (no 7885) "establishing a national screening mechanism fo…

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Adaptation indiciaire

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…

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New CSSF Circular on the new EBA guidelines on AML/CTF risk factors

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 …

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