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 launches Arendt Play, Luxembourg’s leading knowledge sharing platform for finance and re…

Luxembourg, 27 May 2026 - Arendt announces the launch of Arendt Play, a digital learning platform designed to give organisations and professionals access to the very best of Arendt…

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Luxembourg case law (lower court): share premium reductions may become subject to (up to 15%) L…

The Luxembourg Administrative Tribunal (Case no. 45846a, 25 March 2026) ruled that a repayment of share premium to shareholders, absent a corresponding formal reduction of share ca…

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Implementation of CRD VI into Luxembourg law

The law of 5 May 2026 (the “Law”) implements inter alia Directive (EU) 2024/1619 amending the capital requirement directive (“CRD VI”) into Luxembourg law.

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27/05/26
Luxembourg adopts a new cyber and resilience framework with …

Luxembourg has adopted two parallel laws transposing the EU NIS 2 Directive…

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13/05/26
Luxembourg case law: ensure your structures comply with subs…

Two recent decisions from a French Administrative Court of Appeal and the L…

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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

CSSF updated Q&A | Application of MIFID II

On 10 June 2021, the Commission de Surveillance du Secteur Financier (the “CSSF”) published an updated version of its Frequently Asked Questions …

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General Court of the CJ annuls State aid decision in Amazon case

The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…

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ESG: EU Commission’s Renewed SF Strategy published

The European Commission has published its updated Strategy for Financing the Transition to a Sustainable Economy (‘Renewed SF Strategy’) with over 50 …

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Application of SFDR RTS postponed and the European Commission’s New Sustainable Finance Strategy

In a letter dated 8 July 2021 addressed to the Council and the European Parliament, the European Commission stated that it will defer the application …

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Luxembourg IP Box tax regime : end of the transition period

On 22nd March 2018, Luxembourg had adopted a new ‘’IP Box’’ regime applicable to income (including capital gains) derived from eligible intellectual p…

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Adoption of the law of 20 May 2021: what's new?

Following the recent adoption of the law of 20 May 2021 transposing CRD V[1], BRRD II[2] and implementing CRR II[3] into Luxembourg law (the…

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GDPR - Adequacy decisions for the UK

The Adequacy Decisions come just in time to continue the bridging mechanism applicable under the Trade and Cooperation Agreement between the EU and th…

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VAT e-commerce package for B2C transactions

A VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021.

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Extension of the right for companies to hold meetings without physical attendance until 31 December

A new law has been adopted and published on 30 June 2021 to extend, with immediate effect, until 31 December 2021 the measures contained in …

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Extension of the possibility to organise virtual shareholder and board meetings and suspension of the one-mont…

The Act of 30 June 2021 has extended the possibility for Luxembourg-based companies to hold virtual board and shareholder meetings until 31 December 2…

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Auditing obligations eased for micro and mid-sized social or societal impact companies

Micro and mid-sized companies having a social or societal impact (société d’impact societal) – referred to here as “SIS” – with turnover or net assets…

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Premières sanctions prononcées par la Commission Nationale pour la Protection des Données

The National Commission for Data Protection (hereinafter the “CNPD”) has made public its first 18 administrative decisions and sanctions, including si…

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COVID-19: Luxembourg extends the possibility to hold company meetings remotely until 31 December 2021

Since the Covid-19 pandemic continues to impact the good governance of legal entities, the Luxembourg Government decided to extend for the second time…

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Mise à jour des FAQ de la CSSF sur le statut des "PSF" - Partie II concernant les crédits au public

Le 15 juin 2021, la Commission de Surveillance du Secteur Financier (CSSF) a publié une version mise à jour de ses FAQ concernant le champ des activit…

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Upcoming new rules on pre-marketing and marketing of AIFs for Luxembourg AIFMs

The Regulation entered into force on 1 August 2019, except for certain articles relating to the requirements for marketing communications and the publ…

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GDPR - EU Commission adopts new Standard Contractual Clauses

On Friday, 4 June, the European Commission took a further step to reinforce legal certainty under the GDPR by adopting two new sets of Standard Contra…

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Favourable CJEU clarification on the VAT exemption for fund management services

On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered its judgment in joined cases K (C-58/20) and DBKAG (C-…

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CSSF guidance on the scope of loan originating activities that do not require a license as a PSF

The CSSF provides helpful guidance to the industry on the scope of loan originating activities that do not require a license as a professional of the …

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Further guidance from the ECJ on VAT exemption for the management of special investment funds

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…

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Brexit: less than 10 days to request a new residency permit

Tick tock! Reminder to British citizens* living in Luxembourg: less than 10 days remaining to request a new residency permit before 30 June 2021.…

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