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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.
The Act of 19 December 2020(1) implementing the Budget Act 2021 introduced into the Insurance Contract Act(2) a new provision to secure the …
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Validity of insurance contracts concluded by UK insurance undertakings in a post-Brexit context – Clarifications by the Luxembourg legislator
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As the world continues to battle the Covid-19 pandemic, small businesses are struggling to survive, affected by successive lockdowns. Despite signific…
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Parallel investment funds have increasingly become a preferred structure for sophisticated private equity fund managers seeking to access capital with…
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On 27 January 2021, the Luxembourg supervisory authority for the financial sector, the Commission de Surveillance du Secteur Financier (the …
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On 28 January 2021, the Luxembourg Parliament approved bill of law n°7547 implementing measures concerning the non-tax-deductibility of interest and r…
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Yesterday, the draft law which introduces a measure denying under certain conditions the corporate income tax deduction of interest and royalty expens…
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Last summer in one of our e-alerts, we shared our insights on the key features of the bill of law n°7637 allowing for registration of demate…
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On 23 December 2020, the Luxembourg financial sector supervisory authority (the CSSF) published the Regulation N° 20-10 laying down the implement…
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The law of 22 January 2021 (the “2021 Law”) modernises Luxembourg’s legal framework on the issuance of dematerialised securities by expressly confirmi…
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The purpose of the draft law 7723, submitted to the Luxembourg Parliament (Chambre des Députés) on 27 November 2020 (the “Draft Law”) is to:
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On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a…
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On 24 December 2020, the CSSF announced that it will roll-out its annual AML online survey for the year 2020 (the “Survey”) on 15 February 2…
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We would like to remind you that on 15 February 2021, the CSSF will launch its annual online survey on the fight against money laundering and terroris…
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The Luxembourg law of 11 January 2008 on transparency requirements for issuers (Transparency Law), supplemented by the Grand-Ducal Regulation of 11 Ja…
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On 8 January 2021, the Luxembourg tax authorities (LTA) issued highly anticipated guidance with respect to the application of article 168 bis of Luxem…
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In December last year the European Commission published its much anticipated draft Digital Markets Act.
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It is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main change…
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On 8 January 2021, the Luxembourg direct tax authorities issued the Circular n°168bis/1 which clarifies the provisions of article 168 bis of the Luxem…
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On 8 January 2021, the Luxembourg tax authorities issued a new Circular n° 168bis/1 (the “Circular”) in order to provide guidance on the interpretatio…
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