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

New prudential regime for investment firms

Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…

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The new EU Commission AML/CFT legislative package revealed

On 20 July 2021, the European Commission put forward a bumper package of legislative proposals (“the Package”) which implements the commitments of its…

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Clarification on losses carry forward and social security deductions

On 10 August 2021, the Luxembourg Tax Authorities issued a new circular I.C.C n° 31 clarifying the application of carried forward tax losses and the d…

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Règles d'assistance financière non applicables aux sociétés a responsabilité limitée privée (Sàrl)

Le projet de loi 7791, visant à clarifier si les règles relatives à l’assistance financière contenues dans la loi luxembourgeoise sur les sociétés com…

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VAT deduction right of Lux PropCos owning/exploiting German real estate – VAT changes

In its decision C-931/19 (“Titanium case”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered …

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New prudential regime for investment firms

Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…

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The CJEU extends Achmea to intra-EU Energy Charter Treaty arbitrations

In a judgment dated 2 September 2021 in Komstroy v Moldova (Case C-741/19), the Court of Justice of the European Union (“CJEU”) has hel…

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Law clarifying and confirming the non-applicability of the financial assistance

Law clarifying and confirming the non-applicability of the financial assistance prohibition set out in the Luxembourg Companies Act to private limited…

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Clarification of the financial assistance rules applicable to Luxembourg sociétés à responsabilité limitée

On 14 July 2021, the Luxembourg Parliament adopted a long-awaited amendment to the law of 10 August 1915 on commercial companies, as amended (the “LSC…

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Changes to the CSSF’s fund authorisation process

The CSSF continues to optimise its fund authorisation process. To this purpose, it recently published information on certain procedural changes and ne…

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Adoption of the law implementing a new prudential regime for investment firms

Investment firms offer a variety of services and vary by their size, business model, risk profile and complexity. Considering that their activities an…

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Questions and answers clarifying the Sustainable Finance Disclosure Regulation

On 26 July 2021, the EU Commission published a Q&A on the SFDR  

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Taxation of the Digital economy: What’s in the pipeline?

At the end of 2020, the OECD aimed at addressing and coming to a successful conclusion on tax challenges arising from globalisation and the digitalisa…

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New rules proposed to tackle financial crime in the EU: is the European game now over for money launderers?

The European Commission (“Commission”) has been looking to strengthen European anti-money laundering and counter-terrorism financing (“AML/CTF”) enfor…

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Cross-border distribution of investment funds – the Luxembourg law of 21 July 2021

The law of 21 July 2021 implementing Directive (EU) 2019/1160 with regard to cross-border distribution of collective investment undertakings (the “CBD…

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Follow-up: New rules on pre-marketing and marketing of AIF have been transposed in Luxembourg

As a reminder, Regulation (EU) 2019/1156 (the “Regulation”) and Directive (EU) 2019/1160 (the “Directive” and together the “Cross-Border Marketing and…

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The new EU AML-CFT package

This package aims to further enhance the existing EU AML-CFT framework by taking into account new and emerging challenges linked to technological inno…

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Cross-border distribution of investment funds – the Luxembourg law of 21 July 2021

The law of 21 July 2021 implementing Directive (EU) 2019/1160 with regard to cross-border distribution of collective investment undertakings (the “CBD…

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Protection of the euro against counterfeiting: new requirements applicable to relevant institutions

The Luxembourg legislator has adopted the bill of law 7464[1] amending i.a. the amended laws of 5 April 1993 on the financial sector an…

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Housing Pact" preemption rights - jurisprudence developments

The Law of 22 October 2008 on the so-called "Housing Pact", as amended by the Law of 3 March 2017 (the so-called "Omnibus Law"), gives, under certain …

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