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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Linklaters elects Adrien Timmermans to partnership in Luxembourg

Linklaters in Luxembourg is pleased to announce the election of Adrien Timmermans to the partnership, effective 1 May 2026.

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Arendt appoints new Co-Chairs and re-elects Managing Partner

Arendt today unveils a renewed senior leadership team that will take office on 1 April for a three-year term.

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Luther Luxembourg strengthens its leadership team: Euryale Didillon promoted to Partner

Luther is pleased to announce the promotion of Euryale Didillon to Partner.

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18/03/26
Strengthening the systems for monitoring and enforcing compl…

As part of the gradual roll-out of a strengthened system for monitoring and…

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12/03/26
Luxembourg retail fund can now have crypto exposure - And wh…

Crypto investments are increasingly entering the mainstream. The Luxembourg…

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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

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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EU Whistleblower Directive: new standards applicable across all sectors

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…

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Contribution in kind to an SARL directly at incorporation

Contributions in kind to the share capital of private limited liability companies (sociétés à responsabilité limitée) (SARL) need to be valued. Contri…

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The Arm’s Length Principle And Profit Participating Loans: First Decision By Luxembourg Courts - Tax Case Stud…

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…

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The Luxembourg Stock Exchange issues its first guidelines for SPACs listings

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…

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Property companies holding real estate assets in Germany – state of play on the input VAT deduction right

The case concerned a Jersey-based company, Titanium Ltd (‘Titanium’), involved in real estate and asset management activities.

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Les dernières pérégrinations jurisprudentielles en matière de règlement des loyers commerciaux pendant les pér…

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…

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