Actualités du monde juridique Luxembourg, articles juridiques et fiscaux, bibliothèque juridique

22/10/21

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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21/10/21

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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19/10/21

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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15/10/21

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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15/10/21

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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15/10/21

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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12/10/21

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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12/10/21

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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11/10/21

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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11/10/21

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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07/10/21

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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06/10/21

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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27/09/21

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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24/09/21

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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24/09/21

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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22/09/21

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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17/09/21

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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15/09/21

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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15/09/21

New rules for investment firms remuneration policies as of 31 July 2021 in Luxembourg

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…

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14/09/21

Direct taxation - AG Kokott opines on the ‘expected interest’-criterium (État luxembourgeois)

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…

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11/09/26

11/09/26

Ready, respond, report: the Cyber Resilience Act’s reporting regime is here

07/09/26

07/09/26

Luxembourg’s proposed AI judicial-profiling offence: what practitioners need to know

07/09/26

07/09/26

Mandatory B2B VAT e-invoicing coming to Luxembourg

17/09/26

Kids Act: EU-wide child online safety measures trailed

15/09/26

EU fund managers: structuring considerations for Belgian Pri…

Plus d'actualités et d'articles

22/10/21

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

21/10/21

IT and cloud outsourcing: new notification regime

19/10/21

SPACs: what should be included in a Luxembourg prospectus?

15/10/21

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

15/10/21

New rules on material IT outsourcing in the financial sector

15/10/21

Payments services and e-money | New delegated regulation

12/10/21

Performance fees: the CSSF digitalises data collection

12/10/21

Agreement on Pillar One and Pillar Two global tax reform

11/10/21

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

11/10/21

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

07/10/21

Adaptation indiciaire

06/10/21

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

27/09/21

EU Whistleblower Directive: new standards applicable across all sectors

24/09/21

Contribution in kind to an SARL directly at incorporation

24/09/21

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

22/09/21

The Luxembourg Stock Exchange issues its first guidelines for SPACs listings

17/09/21

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

15/09/21

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

15/09/21

New rules for investment firms remuneration policies as of 31 July 2021 in Luxembourg

14/09/21

Direct taxation - AG Kokott opines on the ‘expected interest’-criterium (État luxembourgeois)

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