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

The end of illegal cookie banners?

Internet users are regularly confronted with increasingly invasive cookie banners. Multiple techniques are used, including a hidden or inexistant refu…

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CSSF FAQ – Use of Securities Financing Transactions by UCITS (and AIFs) – three months left

On 18 December 2020, the Commission de Surveillance du Secteur Financier (CSSF) published a new FAQ in relation to the use by Luxembourg-domiciled UCI…

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Tribunal de l'Union européenne : lorsque le Parlement européen se départit de la hiérarchie des normes

Une affaire très intéressante concernant plusieurs modifications litigieuses du régime de pension complémentaire (volontaire) des députés européens a …

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Europe proposes first-ever statutory framework for AI

Following its White Paper on AI in 2020, the European Commission released in April of this year a proposal for a regulation laying down harmonised rul…

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New step towards the adoption of the public country-by- country reporting (CBCR) directive

On 1st June, the EU Council reached a provisional political agreement with the European Parliament’s negotiating team on the proposed directive on the…

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EU: New Standard Contractual Clauses – From theory to practice

The EU Commission has issued their long awaited new Standard Contractual Clauses (SCCs). These are a vital tool to enable international transfers of p…

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VAT fixed establishment non-existing without staff

The European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In t…

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Political agreement reached on public country-by-country reporting

On 1 June 2021, the Council of the European Union (the “Council”) reached a political agreement with the European Parliament on the proposed directive…

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Modernisation of the Law of 22 March 2004 on securitisation

A draft Bill of law No. 7825 (the “Bill”) amending the Law of 22 March 2004 on securitisation (the “Securitisation Law”) and certain other laws was su…

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Europe’s new Chief Prosecutor has her hands full from the outset

On 1 June 2021, the first supranational public prosecution authority, the European Public Prosecutor’s Office (“EPPO”), finally took office with the f…

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Implementation of new EU framework relating to covered bonds

A draft bill (7822/00) relating to the issuance of covered bonds was recently deposited to implement EU Directive 2019/2162/EU1 into Luxembourg l…

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La CJUE sanctionnée

Le Contrôleur Européen de la Protection des Données (EDPS) a reçu une plainte d’une personne concernée contre la Cour de Justice de l’Union Européenne…

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Bill amending the Luxembourg Securitisation Act published

Bill No 7825 (the Bill), which aims, amongst other things, to amend the Act of 2 March 2004 on securitisation, as amended, was submitted to the C…

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EU Commission proposes a new tax framework

On 18 May 2021, the EU Commission published a Communication on Business Taxation for the 21st century (“the Communication”).

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Securitisation: a bill of law in favour of greater flexibility

On 21 May 2021, a bill of law amending the law of 22 March 2004 on securitisation (the “Bill of Law”) was presented to the Chamber of Deputies.

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Why Luxembourg became attractive for SPAC sponsors

Following the boom of special purpose acquisition companies (“SPACs”) or “blank check companies” in the United States, SPACs have also gained momentum…

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Update on the proposed Non-Performing Loans Secondary Market Directive

In 2018, the European Commission adopted the proposal for a Directive of the European Parliament and of the Council on credit servicers and credit pur…

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European Commission wants a unified tax rulebook for companies: is it realistic?

On 19 May 2021, the European Commission released a Communication, “Business taxation for the 21st Century”, which sets out both a short-term and a lon…

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Far-reaching EU tax reform plans announced: what they could mean for corporate taxpayers

On 18 May 2021, the European Commission issued a communication on “Business Taxation for the 21st Century”. The announcements made therein are expecte…

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Taxonomie durable dans le secteur de l’aviation: la Commission européenne publie l'étude de Steer sur les proj…

Dans le secteur de l’aviation, identifier les activités économiques et les projets « verts » n’est pas un exercice évident. La Commission eu…

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