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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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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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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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

Short term consultation on Pillar One’s framework for nexus and revenue sourcing rules

On 4 February 2022, the OECD Secretariat released an update on “Pillar One”, the OECD/G20 Inclusive Framework’s effort to reallocate some taxing right…

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Cross-Border Fund Distribution Update

On 30 January 2022, the CSSF published Circular 22/795 concerning the application of ESMA guidelines on marketing communications (…

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The Luxembourg Stock Exchange enables issuers to register DLT Financial Instruments on the Securities Official…

On 31 January 2022, the Luxembourg Stock Exchange (“LuxSE”) published new guidelines regarding the registration of certain distributed ledger technolo…

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Extension until 31 December 2022 of the legal measures for taking corporate decisions remotely: legal and tax …

The corporate law derogative measures regarding the holding of remote meetings or the taking of written resolutions for entities in relation with the …

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Luxembourg Ministry of Economy initiates public consultation on the design of a national merger control regime…

The Luxembourg Ministry of Economy initiated a public consultation procedure regarding the potential introduction of a national merger control regime …

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Merger control in Luxembourg – Launch of a public consultation

On 20 January 2022, the Ministry of Economy launched a public consultation on the possible implementation of a merger control regime in Luxembourg.

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OECD releases updated transfer pricing guidelines

On 20 January 2022, the Organisation for Economic Cooperation and Development (OECD) issued an update to its July 2017 Transfer Pricing Guideline…

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CSSF guidance on virtual assets - Recent developments in the financial sector

On 29 November 2021, the Commission de surveillance du Secteur Financier (the “CSSF”) published a Communiqué entitled “CSSF guidance on virtual assets…

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ATAD 3: European Commission's proposal targeting shell companies

On 18 May 2021, the European Commission published a communication which contained the EU Tax Policy Agenda and the actions to adopt in 2021 and in the…

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Proposed changes to the Luxembourg financial collateral law

On 20 December 2021, a draft law No. 7933 (the "Draft Law") was lodged with the Luxembourg Chamber of Deputies. While the main aim of the Draft Law is…

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CSSF introduces new reporting requirements

On 22 December 2021, the Luxembourg Financial Sector Supervisory Authority (CSSF) published three circular letters, clarifying existing reporting obli…

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CovidCheck en entreprises à partir du 15 janvier 2022

Le Projet de loi n°7924 relatif aux mesures de lutte contre la pandémie Covid-19, déposé à la chambre des députés le 4 décembre 2021 et voté…

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Unilateral termination of agreements - recent Luxembourg case law

On 2 July 2020, the Luxembourg court of appeal rendered a decision relating to the consequences of the non-fulfilment of a condition precedent (“condi…

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European Electronic Communication Code adopted

The Law of 17 December 2021 on electronic communications networks and services  (the "Law") was published on 22 December 2021 and came …

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International sanctions update – Is the EU getting tougher on sanctions?

On 13 December 2021, the Council of the EU adopted restrictive measures against the Wagner group, a Russia-based unincorporated private military entit…

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CSSF Q&A on virtual assets - second part for credit institutions

On 4 January 2022, the CSSF supplemented its questions and answers (the “Q&As”) on virtual assets (the “VAs”), which were published on 23 December…

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Mandatory COVID Checks at the Workplace from 15 January 2022

As announced by the Luxembourg government, each employer in Luxembourg will be obliged to apply “3G” COVID Checks at the offi…

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General insolvency filing obligations of Luxembourg companies’ managers

This memorandum gives a short summary on the bankruptcy petition and general insolvency filing obligations of the management body of Luxembourg compan…

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Luxembourg budget bill for 2022

On 16 December 2021 the Luxembourg budget bill for 2022 (n°7878) has been adopted by the Luxembourg Parliament (the Law). In general, the Law aim…

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New CSSF fees

On 22 December 2021, a new Grand Ducal Regulation on the fees levied by the CSSF was published in the Mémorial A. It applies as from 1st Jan…

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